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

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

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

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

ACIT CIRCLE-2(I), BHOPAL vs. MAPAAEX REMEDIES (P) LTD., BHOPAL

In the result, this appeal of revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year 2014-15 Acit, Circle -2(1) Mapaaex Remedies Pvt. Ltd. Bhopal Hig-500, E-7, Arera Colony, Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan No. Aaecm 2274 P Revenue By Shri Ashish Porwal, Sr. Dr Revenue By Shri Sumit Nema, Sr. Adv & Gagan Tiwari, Adv. Date Of Hearing 17.11.2022 Date Of Pronouncement 26.12.2022

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

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

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

The appeal of the assesse is disposed off in terms of

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

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

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

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

disallow deduction u/s 80P. It is after amendment from 01.04.2021 that the language was widened to confer power to disallow

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance. SUBMISSIONS The submissions of the appellant are two fold: I. In any case, deduction is admissible for disallowance u/s. 40(a)(ia) II. Disallowance

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance. SUBMISSIONS The submissions of the appellant are two fold: I. In any case, deduction is admissible for disallowance u/s. 40(a)(ia) II. Disallowance