M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance under section

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance under section

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance under section

M/S. TREASURE WORLD DEVELOPERS PVT. LTD.,INDORE vs. THE ACIT 2(1), INDORE

In the result both the Cross Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Treasure World Acit 4(1), बनाम/ Developers Pvt. Ltd, Indore Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Assessee/Appellant) (Revenue/Respondent) Acit 4(1), M/S. Treasure World बनाम/ Indore Developers Pvt. Ltd, Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Revenue/Appellant) (Assessee/Respondent)

disallowance of the same expenditure u/s 14A of the Income Tax Act. Section 14A has supervening effect over other provisions

THE DCIT, 2(1), INDORE vs. M/S. TREASURE WORLD DEVELOPERS PVT. LTD., INDORE

In the result both the Cross Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Treasure World Acit 4(1), बनाम/ Developers Pvt. Ltd, Indore Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Assessee/Appellant) (Revenue/Respondent) Acit 4(1), M/S. Treasure World बनाम/ Indore Developers Pvt. Ltd, Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Revenue/Appellant) (Assessee/Respondent)

disallowance of the same expenditure u/s 14A of the Income Tax Act. Section 14A has supervening effect over other provisions

M/S. BHATIA GLOBAL TRADING LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibhatia Global Trading Ltd. Dcit 1(1) Through Official Liquidator Indore Old Cia Building, 1St Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb6751 C Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 26 .07.2023

disallowance u/s 14A can be restricted to such exempt income. So far as the applicability of the amendment in section

AVAILABLE FINANCE LIMITED,INDORE vs. DCIT 1(1) , INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

section 14A is not attracted in the instant case. However, as a gesture of cooperation, the assessee company suo moto disallowed

GAURANG METALS P LTD,INDORE vs. THE PCIT-1, INDORE

Bench: Shri Chandra Mohan Garg & Shrib.M. Biyaniassessment Year: 2017-18 Gaurang Metals Pvt. Ltd. Pr. Cit-1 बनाम/ Indore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcg2498Q Assesseeby Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 20.01.2023

disallowance as per provisions of section 14A. 7. Aggrieved by such revision-order, the assessee has filed this appeal. 8. By means

M/S CALAMA SALES P LTD,INDORE vs. ITO 1(1) (3) , AHMEDABAD

In the result, these appeals of assessee are allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

disallowance under section 14A cannot be made overriding the methodology prescribed under section 115JB to compute the book profit. That

M/S CALAMA SALES P LTD,INDORE vs. DCIT CENTRAL 2(1), INDORE

In the result, these appeals of assessee are allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

disallowance under section 14A cannot be made overriding the methodology prescribed under section 115JB to compute the book profit. That

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

disallowance u/s 14A is attracted. Based on these observations, Ld. AO invoked section 14A and made disallowance of Rs. 4,63,431/- in terms

DY. CIT-1(1), INDORE vs. M/S. BRILLIANT ESTATE LTD., INDORE

In the result Ground No.1 of the revenue stands dismissed”

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year 2014-15

Section 14A of the envisages that there should be an actual receipt of income, which is not includible in the total income, during the relevant previous year for the purpose of disallowing

SHRI GURVINDER SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2009-10 Gurvinder Singh Bhatia, Addl. Cit, 8/5, Bcc House, Range 3, बनाम/ Manormaganj, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Abhpb 5245 N Assessee By Shri Harsh Vijaywargiya, Ca & Ld. Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 19.12.2023 Date Of Pronouncement 21.12.2023

disallowing an amount of Rs. 8,38,389/- on account of expenses incurred for earning exempted income by applying provision of Section 14A

ACIT-1(1), INDORE vs. FLEXITUFF VENTURES INTERNATIONAL LIMITED, DHAR

Appeal is dismissed

Bench: Us Assailing The Order Of First-

disallowance made under section 14A made by AO without appreciating the facts and evidences mentioned in the assessment order by the AO. 2 Whether

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

disallowance of such expenditure should be “indicated in the audit report”. Now, on going through the specific clauses of the Tax Auditors Report in Form Number 3CD issued under section 44AB of the Act, we observe that serial number 20(b) of Form Number 3CD, which is specific to allowability of claim of deduction

ACIT CENTRAL -2, INDORE vs. M/S KETI CONSTRUCTION LTD, INDORE

In the result, appeal of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2017-18

disallow all the expenditures incurred in relation to income, which does not form part of total income. In the case of Lolly Motors India(p.)Ltd VS PCIT(2018) 93 taxmann.com39(Amritsar- Trib.)/(2018)170 ITD 370 (Amritsar-Trib.), Hon'ble ITAT held that section 14A

M/S KETI CONSTRUCTION LTD.,INDORE vs. THEACIT CENTRAL-2, INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2012-13 Keti Constructions Dcit (Central) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaack6893Q Assessee By Shri Soumya Bumb, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 29.08.2023 Date Of Pronouncement 31.08.2023

disallowance made by AO is not sustainable. But Ld. AR pointed out that there is a change in present case of assessee. The CIT(A) has relied upon the amendment made by Parliament in section 14A

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

disallowance of such expenditure should be “indicated in the audit report”. Now, on going through the specific clauses of the Tax Auditors Report in Form Number 3CD issued under section 44AB of the Act, we observe that serial number 20(b) of Form Number 3CD, which is specific to allowability of claim of deduction