ACIT CENTRAL -2, BHOPAL vs. SHRI AGARWAL EDUCATION & CULTURAL SOCITEY, BHOPAL

In the result, this appeal of revenue is dismissed

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Dcit(Central)-Ii, Shri Agarwal Education & Bhopal Welfare Society बनाम/ Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aacts 0481 M Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.10.2022 Date Of Pronouncement 19.10.2022

section 13 of the Act. There is no documentary evidence or otherwise to presume that such services were made available to the specified person in lieu of his service to assessee trust, so argument remained to be theoretical, nothing more. Therefore, in view of categorical provision Page 3 of 9 Shri Agrawal Education & Welfare society Assessment year

DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL

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

Section 142A by the Finance Act, 2014 with effect from 2014. Therefore without rejection of books of account the assessing officer ought not to have referred the matter to DVO to determine the cost of construction of the Project of the assessee. Therefore the ground no. 1 raised by the Revenue does not find any merit and the addition made

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023