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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

5%. Accordingly, additions made by the Ld. AO on account of disallowance of various expenses were not justified even on this count. Thus, considering the entire aspect of the matter, we are of the considered opinion that there was no justification for making additions on account of disallowance of various expenses and also on account of disallowance under Section

SHRI SUNIL GURJAR,DHAR vs. THE ADIT CPC , BANGALURU

In the result, the appeal of assessee is allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

SMT SMITA BHALOT ,DHAR vs. THE ADRT CPC BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI A.Y. 2019-20 Page 5 of 8 laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these

M/S SAM STREAMLINE SYSTEMS P LTD ,INDORE vs. THE ITO 5 (1) , INDORE

In the result, these appeals are allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

5 of 7 7.2 Ld. DR submitted that with the introduction of these amendments, it is very much clear that the due dates specified in section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

184 days. The impugned delay was caused due to pendency of rectification application and non-consideration of the same till the date. Even on merit of the case, the ld.AR submitted that CPC has erred in making disallowance of Rs.34,14,004/- under section 40A(7) of the Act on the basis of tax audit report whereas the said amount

SHRI PRADEEP KUMAR PARIYANI,INDORE vs. CIT(A) NFAC, DELHI

In the result, these appeals are allowed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

INDORE BIOTECH INPUTS & RESEARCH P LTD ,INDORE vs. DCIT-CPC BANGLORE, BANGLORE

In the result, these appeals are allowed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowing the interest income earned by the assessee by way of FD investment in other Co-op. Society, i.e. Gujarat State Co-op. Bank Ltd. (GSCB) and the rental income from HUDCO and SHARK Systems, which were claimed by the assessee u/s 80P(2)(d) of the Act. Page 8 of 34 Adim Jati Sewa Sahkari Samiti Mydt. 4. Aggrieved

SHRAMIK NAGRIK SAHAKARI BANK LTD,INDORE vs. DCIT-CPC, BANGALURU

In the result, the appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari Dcit,Cpc Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs 0383 E Assessee By Shri Sanket Mehta, Ar Shri Vijay Bansal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.:

5.—For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies.” The Ld. DR submitted that

SAM HUMAN RESOURCES P LTD,INDORE vs. THE ITO 3(1), INDORE

In the result, the appeal of assessee is allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

TORINO LABORATORIES P LTD,INDORE vs. DCIT/ / ACIT 4 (1), INDORE

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. Dcit/Acit-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct1347B Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2022 Date Of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.:

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

5. Aggrieved by the intimation dated 31.07.2024 passed under section 143(1), the assessee preferred an appeal before the learned CIT(Appeals). Before the CIT(Appeals), the assessee submitted that he had complied with all substantive conditions prescribed under section 80JJAA, that Form No. 10DA was filed electronically on 05.10.2023 and a revised Form No. 10DA was filed

SHRI ASEEN JINDAL,BHOPAL vs. THE ADIT-CPC, BENGALURU

In the result, the appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Shri Aseem Jindal Adit-Cpc Bhopal Bengaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afgpj 5199 C Assessee By Ms. Shraddha Piplodiya, Adv. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 22.09.2022 O R D E R Per B.M. Biyani, A.M.:

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

MADHURAM PULSES PVT.LTD. ,INDORE vs. ACIT 5(1), INDORE

In the result, the appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Madhuram Pulses Pvt. Ltd. Acit 5(1) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1270 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.09.2022 Date Of Pronouncement 20.09.2022 O R D E R Per B.M. Biyani, A.M.:

5.—For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies.” The Ld. DR submitted that

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

5 SCC 1. Therefore, according the Ld. DR the amendments are applicable to the assessment-year involved in the present appeal too and hence the disallowance made by Ld. AO is very much in accordance with the law. With these submissions, the Ld. DR argued that the Ld. AO has rightly disallowed the employees contributions to PF / ESI not paid