THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

TDS of Rs.9469 be kindly allowed.\n4.That on the facts and in the circumstances of the case and in law,\nthe levy of interest under section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM, RATLAM vs. SHRI SURESH CHAND JAIN, JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

depreciation on the vehicles. Therefore, the addition made by the AO amounting to Rs.95,99,872/- is Deleted. Therefore, the appeal on these grounds is Allowed.” 6.2 Thus, the Ld. CIT(A) has deleted the addition by accepting the claim of the assessee that prior to the regular registration these vehicles were granted temporary registration. We find that without fitness

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM vs. SHRI SURESH CHAND JAIN, MEGHNAGAR DIST. JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

depreciation on the vehicles. Therefore, the addition made by the AO amounting to Rs.95,99,872/- is Deleted. Therefore, the appeal on these grounds is Allowed.” 6.2 Thus, the Ld. CIT(A) has deleted the addition by accepting the claim of the assessee that prior to the regular registration these vehicles were granted temporary registration. We find that without fitness

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)

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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)

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

BAL BHAVAN SCHOOL,BHOPAL vs. DCIT EXEMPTION, BHOPAL

Appeal is allowed as mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Bal Bhavan School, Dcit (Exemption), 1, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaab3678G Assessee By Ms. Nisha Lahoti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 10.06.2024

TDS deducted by assessee. (vi) It is submitted that by making a payment of Rs. 14,65,992/- on account of rent, there is a hefty tax burden of more than 30% in the hands of payees whereas the assessee’s income was anyways exempt u/s 11. In such a situation, why would the assessee and the specified persons make

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

TDS has also been made and deposited by the assessee into exchequer. The sub-grouping of manufacturing expenses Rs. 154559475/- is as under : - S.No. Particulars Amount 1. Insurance factory 202699 2. Repair & Maintenance-Plant & Machinery 20390498 3. Repair & Maintenance- Building 66731829 4. Electricity Expenses (Factory) - MPEB 28909346 5. Warehouse Expenses 35717104 6. Breakage Duty 1419502 7. Sundry Direct Expenses

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

TDS has also been made and deposited by the assessee into exchequer. The sub-grouping of manufacturing expenses Rs. 154559475/- is as under : - S.No. Particulars Amount 1. Insurance factory 202699 2. Repair & Maintenance-Plant & Machinery 20390498 3. Repair & Maintenance- Building 66731829 4. Electricity Expenses (Factory) - MPEB 28909346 5. Warehouse Expenses 35717104 6. Breakage Duty 1419502 7. Sundry Direct Expenses

INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. PURUSHOTTAM GUPTA, BHOPAL

In the result appeal of the revenue is allowed and\n\"impugned order” is set aside

depreciation), Net profit,\nN.P. margin. Reasons for short fall in Gross profit margin, if\nany may be explained with supporting evidences.\n3. Month-wise details of opening stocks, purchase, sale and\nclosing stock of different materials -indicate quantity and\nvalue wise.\n2.10 That however the assessee neither filed any written reply\nnor requested adjournment.\n2.11 That the assessee had mentioned

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. Most importantly, the ld AO was in possession of all the details of M/s Chakra brewery & distillery Pvt Ltd like address, PAN etc, however, no enquiry was made by the Ld AO from the said concern in order to ascertain veracity of the impugned bill. 3.2.5 Another bill of Rs. 19,899/- was referred by the Ld AO before

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. Most importantly, the ld AO was in possession of all the details of M/s Chakra brewery & distillery Pvt Ltd like address, PAN etc, however, no enquiry was made by the Ld AO from the said concern in order to ascertain veracity of the impugned bill. 3.2.5 Another bill of Rs. 19,899/- was referred by the Ld AO before

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

TDS.” 2. At the time of hearing Ld. AR of the assesse has stated at bar that due to smallness of disallowance the assessee does not press ground no.2 of the grounds of appeal and the same may be dismissed as not pressed. Ld. DR has raised no objection if ground no.2 of the assesse’s appeal is dismissed