DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallowing deduction u/s 80IC as on facts the appellant was eligible for the deduction and considering that the deduction was consistently

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallowing deduction u/s 80IC as on facts the appellant was eligible for the deduction and considering that the deduction was consistently

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallowing deduction u/s 80IC as on facts the appellant was eligible for the deduction and considering that the deduction was consistently

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

disallowing deduction u/s 80IC as on facts the appellant was eligible for the deduction and considering that the deduction was consistently

NHDC LIMITED,BHOPAL vs. DCIT - 3(1), BHOPAL, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

disallowance of deduction u/s 80IA to the tune of Rs.82,61,40,872/-. Apart from the above disallowance the AO also

DCIT 3 (1) , BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

disallowance of deduction u/s 80IA to the tune of Rs.82,61,40,872/-. Apart from the above disallowance the AO also

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

disallowance of deduction u/s. 80IB(10). Further, we find\nthat the claim of deduction u/s. 80IB(10) was already a subject

GAJRA GEARR KAMGAR SSHAKARI SANSTHA MY.,DEWAS vs. THE DCIT,CPC , BANGLORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2018-19 Gajra Gears Kamgar Dcit, Cpc Sahakari Sanstha Bangalore Maryadit, बनाम/ C/O Gajra Gears Pvt. Ltd., Station Road, Vs. Dewas (Assessee / Appellant) (Revenue / Respondent) Pan: Aabag2492C Assessee By Shri Sharad Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 31.07.2023

disallow any deduction falling under heading “C-Deductions in respect of certain incomes” of Chapter VI-A. Thus, the disallowance

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance of deduction claimed u/s 80- IB(10) of the Income Tax Act, 1961 by allowing the deduction on "proportionate

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance of deduction claimed u/s 80- IB(10) of the Income Tax Act, 1961 by allowing the deduction on "proportionate

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance of deduction claimed u/s 80- IB(10) of the Income Tax Act, 1961 by allowing the deduction on "proportionate

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance of deduction claimed u/s 80- IB(10) of the Income Tax Act, 1961 by allowing the deduction on "proportionate

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance of deduction claimed u/s 80- IB(10) of the Income Tax Act, 1961 by allowing the deduction on "proportionate

VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

disallowance of deduction u/s. 80IB(10). Further, we find that the claim of deduction u/s. 80IB(10) was already a subject

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

Deductions in respect of\ncertain incomes" of Chapter VI-A. Thus, the disallowance of deduction u/s\n80P was brought in the scope

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

disallowance of claim of deduction u/s 80IB(10) of the Act. One of the grounds of disallowance of claim of deduction

DCIT 3 (1), BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

disallowed Rs.39,50,987/= claimed as deduction as business expenditure and also disallowed the deduction u/s.80IA of Rs.34,74,84,294/= on account

DCIT 3(1), BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

disallowed Rs.39,50,987/= claimed as deduction as business expenditure and also disallowed the deduction u/s.80IA of Rs.34,74,84,294/= on account