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

Appeal is allowed

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

37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 2. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs.10,81,30,132/- made by AO in AY 2012-13 on account of disallowance of deduction claimed u/s 80- IB(10) of the Income

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

Appeal is allowed

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

37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 2. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs.10,81,30,132/- made by AO in AY 2012-13 on account of disallowance of deduction claimed u/s 80- IB(10) of the Income

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

Appeal is allowed

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

37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 2. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs.10,81,30,132/- made by AO in AY 2012-13 on account of disallowance of deduction claimed u/s 80- IB(10) of the Income

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

Appeal is allowed

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

37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 2. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs.10,81,30,132/- made by AO in AY 2012-13 on account of disallowance of deduction claimed u/s 80- IB(10) of the Income

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

Appeal is allowed

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

37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 2. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs.10,81,30,132/- made by AO in AY 2012-13 on account of disallowance of deduction claimed u/s 80- IB(10) of the Income

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

10 to 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

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

10 to 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

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

10 to 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

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

10 to 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

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

10 to 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

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

10 to 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

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

10 to 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

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

10 to 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

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

section 158A r.w Rule 15A of the Income Tax\nRules 1962. The AO is directed to apply decision of Hon'ble Supreme Court\non this issue and amend, if need arises, the assessment-order in conformity\nwith the final judgment of Hon'ble Supreme Court. The assessee shall not be\nentitled to raise such question of law in appeal before

VAISHALI DEVELOPERS ANDBUILDERS,BHOPAL vs. INCOME TAX OFFICER 1 (2), BHOPAL

Appeals are allowed

disallowance of the\nclaim of the appellant of deduction u/s 80-IB(10) of the Act for Rs.38,81,630/- for\nA.Υ. 2007-08 and for Rs.62,10,754/- for A.Y. 2009-10 made by the A.O. is\nhereby confirmed. Grounds No. 1 to 4 are dismissed.\"\nLd. AR informed the present status of assessee's cases

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 the claim of the appellant of deduction u/s 80-IB(10) of the Act for Rs. 38,81,630/- for A.Y. 2007-08 and for Rs. 62,10,754/- for A.Y. 2009-10 made by the A.O. is hereby confirmed. Grounds No. 1 to 4 are dismissed.” Ld. AR informed the present status of assessee’s cases

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 appellant's claim of deduction y.s 80IB(10) of Rs. 1,47,62,057/- (correct figure Rs. 1,48,62,057/-) made by the A.O. is confirmed." The said order of the CIT(A) has been upheld by this Tribunal vide order dated 5.10.2015. It is pertinent to note that though the Tribunal has dismissed the appeal

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

10:- Through this ground of appeal, the appellant has challenged addition of Rs. 12,37,512/-/- on account of disallowance of artificial estimation of expenses of company. The Assessing Officer made the disallowance out of communication, conveyance, water & electricity, office running & maintenance expense, printing & accessory and travelling expenses. The above expenses are integral part of the business and appellant have