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 40(a)(ia) does not arise just because here was non-compliance of provisions of section 194C(7). Thus, we are unable to see any valid reason to interfere with the findings of the ld.CIT(A) and, thus, we uphold the same. Accordingly, grounds No. 4 and 5 of the Revenue are also dismissed. CO Nos.2 to 4/Ind/2022

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 40(a)(ia) does not arise just because here was non-compliance of provisions of section 194C(7). Thus, we are unable to see any valid reason to interfere with the findings of the ld.CIT(A) and, thus, we uphold the same. Accordingly, grounds No. 4 and 5 of the Revenue are also dismissed. CO Nos.2 to 4/Ind/2022

ACIT, RATLAM, RATLAM vs. M/S SAGAR AUTOMOBILES PVT. LTD, RATLAM

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

ACIT, RATLAM vs. M/S SHIRANI MOTORS PVT. LTD., RATLAM (MP)

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

ACIT, RATLAM vs. M/S SHIRANI MOTORS PVT. LTD., RATLAM (MP)

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

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

22. As regards to Ground no.5 related to disallowance under Section 14A of the Act, the Ld. AR submitted that

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

22. As regards to Ground no.5 related to disallowance under Section 14A of the Act, the Ld. AR submitted that

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

22. As regards to Ground no.5 related to disallowance under Section 14A of the Act, the Ld. AR submitted that

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

THE DCIT, 2(1), BHOPAL vs. M/S. AYUSHMATI EDUCATION AND SOCIAL SOCIETY, BHOPAL

In the result the appeal of the Revenue is allowed for statistical

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance of Excess of income over expenditure.. 2. Whether on the facts and circumstances of the case Ld.CIT(A) was justified in deleting the addition of Rs.90,31,280/- eve3n though approval 10(23C)(vi) was not granted to the society by the competent authority and thereby ignoring the decision of the I.T.A.T. Amritsar Bench in the case

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of the National Faceless Appeal Centre (NFAC), Delhi dated 13-08-2021, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of the National Faceless Appeal Centre (NFAC), Delhi dated 29-07-2021, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 171/Ind/2021 A.Y. 2019-2020 Page No 2 Prashant Engineering Works

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

disallowance of interest expenses of Rs. 13,57,354/- u/s. 36(l)(iii) of the I.T. Act, 1961.” 2. When the case is called, none appeared on behalf of assessee though Shri P.K. Mishra, Ld. DR was ready to argue the case on behalf of revenue. On perusal of case-file, it is found that the assessee has filed

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

THE ACIT, 1(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LIMITED, BHOPAL

In the result, the appeal of the revenue is partly allowed for

Bench: Shri C.M. Garg & Shri O.P. Meena

22,182/- out of disallowance made by the A.O. amounting to Rs.2,97,395/- u/s 43B” 2. Ground no. 1 Apropos ground no. 1 the learned DR supporting the action of the Assessing Officer submitted that the Assessing Officer was right in making disallowance of warehouse expenses treating the same as deferred revenue expenses for Mandideep unit. The learned

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

22 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. receipts/income was much more than the prescribed limit. Thus the claim of exemption u/s 10(23C)(iiiad) was an incorrect claim, which was apparent from the information regarding the amount of income in the return itself. As such the return was correctly processed as per the provisions of section