M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

section 263 on 28.12.2017 thereby the expenditure of Rs.98,45,124/- on account of Vaman Drishti Shivir has been disallowed as application of income for charitable purpose. Aggrieved by the assessment order the assesse filed the appeal before the Ld. CIT(A) but could not succeed. 3. Before the Tribunal Ld. AR of the assesse has submitted that the assesse

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

disallowance u/s CO Nos.2 to 4/Ind/2022 40(a)(ia) read with section 194C of the Act. The ld. AR also relied on the order of the ITAT, Mumbai Bench in the case of ITO vs. M/s Sugar Chem in ITA No.2071/Mum/2016, to support the said proposition. 14. The ld. AR submitted that the ld.CIT(A) has granted relief

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

disallowance u/s CO Nos.2 to 4/Ind/2022 40(a)(ia) read with section 194C of the Act. The ld. AR also relied on the order of the ITAT, Mumbai Bench in the case of ITO vs. M/s Sugar Chem in ITA No.2071/Mum/2016, to support the said proposition. 14. The ld. AR submitted that the ld.CIT(A) has granted relief

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

disallowance u/s CO Nos.2 to 4/Ind/2022 40(a)(ia) read with section 194C of the Act. The ld. AR also relied on the order of the ITAT, Mumbai Bench in the case of ITO vs. M/s Sugar Chem in ITA No.2071/Mum/2016, to support the said proposition. 14. The ld. AR submitted that the ld.CIT(A) has granted relief

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

disallowed by the\nAssessing Officer on the ground that there was no provision under the Act to make an\namendment in the return of income by modifying an application at the assessment stage\nwithout revising the return. The Commissioner of Income-tax (Appeals) allowed the\nassessee's appeal. The Tribunal, however, allowed the department's appeal. In the\nSupreme Court

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

disallowance u/s 14A will be NIL and in such cases the twin conditions for assumption of jurisdiction under section 263 are not satisfied. 12 I.T.A. No.371/Ind/2024 Infobeans Technologies Ltd. v. PCIT 17. He further submitted that the above facts clearly establish that the ld. Commissioner has travelled beyond jurisdiction vested upon him u/s 263 and has stepped into shoes

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

In the result appeal of the assessee is allowed

15,51,612/- claimed under section 80P of the\nAct was disallowed since return of Income was not filed within

RADHIKA DEVCON PRIVATE LIMITED,INDORE vs. ITO-4(1), INDORE, INDORE

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri Paresh M. Joshiassessment Year: 2015-16

15,000/- is sustained.” 4. Before us, the Ld. Counsel for the assessee made two-fold contention against the disallowance; Radhika Devcon Private Limited vs. ITO-4(1) Page 5 of 5  one was reiteration of the argument made before the lower authorities that transaction was genuine transaction, therefore, would not attract any 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

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

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

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

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

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

15 Surya Infraventure ITA 216 of 2021 and others amount as deducted was not penal in nature. We have also gone through the assessment order dated 26.08.2021 passed under Section 147 of the Act in the case of the assessee for the A.Y. 2015-16 which is placed on Page No. 349-357 of the Paper Book wherein the then

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

15 Surya Infraventure ITA 216 of 2021 and others amount as deducted was not penal in nature. We have also gone through the assessment order dated 26.08.2021 passed under Section 147 of the Act in the case of the assessee for the A.Y. 2015-16 which is placed on Page No. 349-357 of the Paper Book wherein the then

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

15 Surya Infraventure ITA 216 of 2021 and others amount as deducted was not penal in nature. We have also gone through the assessment order dated 26.08.2021 passed under Section 147 of the Act in the case of the assessee for the A.Y. 2015-16 which is placed on Page No. 349-357 of the Paper Book wherein the then

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

section 40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) 15

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3) 143(3) 143(3) 2 Deduction claimed 7,44,657 9,15,600 17,95,623 Sanjay Lunawat ITA No.396/Ind/2018 & C.O.No.32/Ind/2018 3 Deduction allowed 7,44,657 NIL 16,95,623 4 Deduction NIL 1,00,000 9,15,600 disallowed