S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

In the result, the appeal of the revenue and CO of assessee are dismissed

depreciation under Section 32 of the Income Tax Act. This is supported by various Supreme Court and High Court decisions.", "result": "Allowed", "sections": [ "Section 32(1)", "Section 43

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation claimed by the appellant was disallowed by virtue of the provisions of section explanation 10 to section 43(1) of the Act. As per the said

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation claimed by the appellant was disallowed by virtue of the provisions of section explanation 10 to section 43(1) of the Act. As per the said

MALWA OXYGEN AND INDUSTRIAL GASES PRIVATE LIMITED ,SECTOR C, INDUSTRIAL AREA vs. AO-RATLAM/INCOME TAX OFFICER, NFAC, RATLAM/DELHI

Appeal is partly allowed for statistical purposes

depreciation u/s 32 for\ncapital expenses. Thus, the alternative claim arises due to shifting from\nsection 35(2AB) to sections 35(1)(i)/32 and it is not a case of making a new\nor fresh claim before AO so that Goetz India will come in the way. Even\notherwise, various courts have already analysed Goetze India and held that

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

section 43(1) of the Act.. 2. The Ld. AO and Hon'ble DRP erred in making an addition of INR 4,49,15,331 (gross subsidy of INR 5,07,64,000, reduced by depreciation

M.P.PASHCHIM KSHETRA VIDYUT VITRAN CO LTD,INDORE vs. THE DY CIT 1(1), INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation as per Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention

THE DY CIT1 (1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation as per Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation as per Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation as per Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation as per Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

depreciation allowance or any other\nallowance, as the case may be, for the assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as\nthe relevant assessment year):\nProvided that\nProvided further that........\nProvided also that .....\nExplanation (1) ......\nExplanation (2).......\nExplanation 3 : For the purpose of assessment or reassessment under\nthis section, the Assessing

M/S. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

depreciation claimed on the plant and machinery of Rs. 20,25,596/- should not be disallowed since the assessee is not engaged in manufacturing business. The claim of Ld. AO. is based on erroneous footing since Ld. AO. never raised specific quarry with regard to the disallowance of additional deprecation and neither issued any show cause notice in this regard