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

In the result, appeals of assessee for A

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

31. There is another challenge to the registration, which has neither been adverted to in the impugned order nor raised by the respondent during arguments. First proviso to Section 2(15) of the Act equally bars rendering of any service in relation to any trade, commerce or business when it generates receipts for an amount exceeding the figure mentioned

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

31. There is another challenge to the registration, which has neither been adverted to in the impugned order nor raised by the respondent during arguments. First proviso to Section 2(15) of the Act equally bars rendering of any service in relation to any trade, commerce or business when it generates receipts for an amount exceeding the figure mentioned

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

31. There is another challenge to the registration, which has neither been adverted to in the impugned order nor raised by the respondent during arguments. First proviso to Section 2(15) of the Act equally bars rendering of any service in relation to any trade, commerce or business when it generates receipts for an amount exceeding the figure mentioned

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

31. There is another challenge to the registration, which has neither been adverted to in the impugned order nor raised by the respondent during arguments. First proviso to Section 2(15) of the Act equally bars rendering of any service in relation to any trade, commerce or business when it generates receipts for an amount exceeding the figure mentioned

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

31, 2017 in shares and mutual funds yielding exempt dividend\nincome. As per section 14A, expenditure incurred for earning income not\nforming the part of total income is not be allowed in computing the total\nincome of the assessee. The method for determining of expenses to be\ndisallowed is prescribed under Rule 8D of the Income Tax Rules, 1962. Rule

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance of the exemption by the authorities below cannot be sustained and deserves to be deleted. 7. On the other hand, ld. Sr. DR relied on the orders of the Revenue Authorities and submitted that first proviso to Section 2(15) are applicable in the case of the assessee and as such, it was not entitled for the benefits

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance of the exemption by the authorities below cannot be sustained and deserves to be deleted. 7. On the other hand, ld. Sr. DR relied on the orders of the Revenue Authorities and submitted that first proviso to Section 2(15) are applicable in the case of the assessee and as such, it was not entitled for the benefits

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

2) Whether on the facts and circumstances of the case, the honourable Tribunal and authorities below erred in holding that the appellant is not entitled for any additional depreciation under section 32(1)(iia) for the machinery used for manufacturing ready mix concrete ?...... 7. The learned standing counsel for the Government of India (Taxes) would however point out that

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

disallowance of such expenditure if the same is excessive or unreasonable having regard to the services or facilities for which the payment is made or the legitimate needs of the business or profession of the payee. Thus, what is sought to be covered by the provisions section 40A(2)(a) is expenditure in respect of which deduction is claimed

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

disallowed on the ground that it is not incurred for achieving the objects of the assesse. The assesse has produced audited accounts and specifically the separate account of this expenditure duly audited by the auditor placed at page no.31 of the paper book. The details of all expenditure incurred during this period of shivir have been examined by the auditor

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

31 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 declined. The expenses of Rs. 2,72,52,835/- being 50% of Rs. 5,45,05,671/- is disallowed and added back to the total income of the assessee.” 25. The CIT(A) has reversed AO’s action partly as under: “3.5 Ground No 6:- Through

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

31 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 declined. The expenses of Rs. 2,72,52,835/- being 50% of Rs. 5,45,05,671/- is disallowed and added back to the total income of the assessee.” 25. The CIT(A) has reversed AO’s action partly as under: “3.5 Ground No 6:- Through

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s