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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

section 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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

43(1) as well as 32(1) is to restrict any unintended claims, particularly when transaction is not treated as transfer under section 47(vi) of the Act. Therefore, the assessee cannot take amount of capital asset different from amalgamating companies because the transactions would not be treated as transfer and cost of asset as to be same in case

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

section 43(1). Accordingly, the PCIT-1, Bhopal, after giving opportunity to assessee, passed revision-order dated 26.10.2018 u/s 263 setting aside AO’s order and directing AO to re- frame assessment after examining the issue identified by him. (iii) Pursuant to aforesaid revision-order, the AO passed fresh assessment- order dated 30.08.2019 wherein he disallowed depreciation of Rs. 5

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

section 43(1). Accordingly, the PCIT-1, Bhopal, after giving opportunity to assessee, passed revision-order dated 26.10.2018 u/s 263 setting aside AO’s order and directing AO to re- frame assessment after examining the issue identified by him. (iii) Pursuant to aforesaid revision-order, the AO passed fresh assessment- order dated 30.08.2019 wherein he disallowed depreciation of Rs. 5

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

43,080/- including a sum of Rs.42,24,540/- in the ICICI, bank. The AO has taken the correct amount while computing undisclosed turnover and estimated the income. He has further submitted that all the bank accounts are part of the balance sheet and disclosed in the return of income, therefore, there was no basis of verifying the excess cash

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal