SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

D E R PER BENCH: In the above captioned appeals, 21 appeals are at the instance of respective assessee(s) and are directed against the respective ordersof Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’), Bhopaland Ld. ACIT 1(2), Bhopal as under :- 2 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Name of Assessment Date of Date

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

D E R PER BENCH: In the above captioned appeals, 21 appeals are at the instance of respective assessee(s) and are directed against the respective ordersof Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’), Bhopaland Ld. ACIT 1(2), Bhopal as under :- 2 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Name of Assessment Date of Date

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

D E R PER BENCH: In the above captioned appeals, 21 appeals are at the instance of respective assessee(s) and are directed against the respective ordersof Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’), Bhopaland Ld. ACIT 1(2), Bhopal as under :- 2 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Name of Assessment Date of Date

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

17 of the assessment order itself, where the final source of the share application money is found to be the appellant itself. It is also seen that the share applicants have borrowed amounts from another sister concerns to make the investment in the appellant company. On these undisputed facts of the case, the creditworthiness of the share applicants could

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

17 of the assessment order itself, where the final source of the share application money is found to be the appellant itself. It is also seen that the share applicants have borrowed amounts from another sister concerns to make the investment in the appellant company. On these undisputed facts of the case, the creditworthiness of the share applicants could

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

17 of the assessment order itself, where the final source of the share application money is found to be the appellant itself. It is also seen that the share applicants have borrowed amounts from another sister concerns to make the investment in the appellant company. On these undisputed facts of the case, the creditworthiness of the share applicants could

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

d) Without prejudice to the above, provisions of the section 194C(6) and 194C(7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

d) Without prejudice to the above, provisions of the section 194C(6) and 194C(7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground

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

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

5 I.T.A. No.371/Ind/2024 Infobeans Technologies Ltd. v. PCIT computation of income u/s 14A, relating to expenditure incurred for earning the exempted income. 7. Thereafter, the ld. PCIT assumed jurisdiction u/s 263 of the Act, vide notice dated 14th February, 2024, on the issue of proposed disallowance u/s 14A, relating to the exempt income. In course of proceedings, written submissions were

M/S SAHARA STATES,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

17 ITANo.271/Ind/2011 & ITANo.22/Ind/2012 Sahara States claim of deduction cannot be disallowed on the ground that commercial space in the project is more than the prescribed limit as per clause (d) section 80IB(10) if the said commercial part of the project is duly approved by the local authority. The AO has to verify from the sanction plan about commercial area

M/S SAHARA STATES,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

17 ITANo.271/Ind/2011 & ITANo.22/Ind/2012 Sahara States claim of deduction cannot be disallowed on the ground that commercial space in the project is more than the prescribed limit as per clause (d) section 80IB(10) if the said commercial part of the project is duly approved by the local authority. The AO has to verify from the sanction plan about commercial area

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 37(1) of the IT Act, 1961 Business expenditure allowability of [onus to prove]. In course of assessment, assessee claimed deduction of expenses towards bricks, machinery repair, cartage, labour expenses etc. Assessing Officer disallowed 10 percent of said expenses on ground that insufficient evidence was adduced. Tribunal set- aside said ad-hoc disallowance on two grounds, firstly assessee

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

D E R PER MANISH BORAD, AM: The above captioned three appeals filed by the revenue for Assessment Year 2012-13 to 2014-15, Cross Appeal by the assessee for 2012-13 and Cross Objections by the assessee for Assessment Year 2013-14 to 2014-15 are directed against the order of ld. Commissioner of Income-tax (Appeals)-I, Indore

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

D E R PER MANISH BORAD, AM: The above captioned three appeals filed by the revenue for Assessment Year 2012-13 to 2014-15, Cross Appeal by the assessee for 2012-13 and Cross Objections by the assessee for Assessment Year 2013-14 to 2014-15 are directed against the order of ld. Commissioner of Income-tax (Appeals)-I, Indore

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

D E R PER MANISH BORAD, AM: The above captioned three appeals filed by the revenue for Assessment Year 2012-13 to 2014-15, Cross Appeal by the assessee for 2012-13 and Cross Objections by the assessee for Assessment Year 2013-14 to 2014-15 are directed against the order of ld. Commissioner of Income-tax (Appeals)-I, Indore