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 was non compliance of section 194C(7) of the Act. The appellant has submitted that section 194C(7) of the Act prescribes

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)

7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted

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)

7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted

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

Appeal is allowed for statistical purposes

194C\n622392\nCooperative Educator Exp.\n6484695661\n(Less: cooperative Educator Expenses\nFalling below the threshold exemption\nLimit u/s 194H on which TDS was\nNot deductable\n466918841\n6017777180\nOffice rent and utility charges.\n38400000\nProfessional charges.\n5266086\n6064910523\n30% of the expenses of Rs.6064910523\nDisallowable u/s 40(a)(ia)\nNet loss returned\n1819473157\n(4622681240)\nPage 7 of 28\nSaharayn Universal

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023- 24/1055303506(1) dated 22/08/2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

7. During first-appeal, Ld. CIT(A) reduced the quantum of disallowance to Rs. 8,63,293/- by observing and holding thus: “4.1 Ground No.1: Through this ground of appeal, the appellant has challenged the addition Rs. 23,26,323/- on account of disallowance out of expenses. The AO made the disallowance @ 10% out of the development expenses

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM, RATLAM vs. SHRI SURESH CHAND JAIN, JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

section 194C are not applicable. Accordingly we do not find any error or illegality in the impugned order of the Ld. CIT(A) qua this issue. 9. Ground no.4 is regarding the disallowance of interest from loan to relatives. 9.1 Ld. DR has submitted that the assesse has given interest free loan/advances of Rs.76,93,211/- to relatives

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM vs. SHRI SURESH CHAND JAIN, MEGHNAGAR DIST. JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

section 194C are not applicable. Accordingly we do not find any error or illegality in the impugned order of the Ld. CIT(A) qua this issue. 9. Ground no.4 is regarding the disallowance of interest from loan to relatives. 9.1 Ld. DR has submitted that the assesse has given interest free loan/advances of Rs.76,93,211/- to relatives

ACIT , RATLAM vs. M/S SHIRANI AUTOMOTIVES PVT. LTD, RATLAM MP

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Acit, M/S. Shirani Automotive Ratlam P. Ltd. बनाम/ 29, Shirani Pura, Vs. Ratlam (Appellant / Revenue) (Respondent / Assessee) Pan: Aancs 1007 M Revenue By Shri P.K. Mishra, Cit-Dr Assessee By None Date Of Hearing 02.03.2023 Date Of Pronouncement 31.03.2023

7 of 10 M/s Shirani Automotives Pvt. Ltd. Assessment year 2014-15 exigency and not in any way to give individual benefit to any of the shareholders of the Company. Therefore there is no question of invoking section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

7 Vikald Enterprises 352 95000 95000 31.3.12 8 Shri Saurabh Maran 363 450000 450000 Page 3 of 6 Friends Associates Page 4 of 6 31.3.12 9 Shri Ram Charan 364 375000 375000 Pandey 31.3.12 10 Shri Mohit Prasar 365 350000 350000 31.3.12 11 Shiv Shakti Enterprises 366 460000 460000 Grant Total

SHYAM SUNDER VERMA ,BHOPAL vs. PR. CIT -2, BHOPAL

In the result, the appeal of the assessee is allowed

194C and 194J as per section 26AS are more than the receipts shown in ITR I.T.A No. 993/Ind/2019 A.Y. 2015-16 Page No 3 Shri Shyam Sunder Verma vs. Pr. CIT (c) Tax credit claimed in ITR is less than tax credits available in 26AS (d) Mismatch in sales turnover reported in audited report and ITR 4. During the course

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

194C but was not deducted.” [emphasis supplied] 3.2 Aggrieved, the assessee again carried matter in appeal to CIT(A) whereupon the CIT(A) upheld the disallowance of depreciation but restricted disallowance u/s 40(a)(ia) to 30% of Rs. 2,16,333/- taking into account the subsequent clarificatory amendment made by Govt. in section 40(a)(ia). The relevant paras

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender