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

disallowing an expense of Rs.6,07,00,658/- under Section 14A of the act read with Rule 8D of the Rules. 6. On the reacts and circumstances of the case and in law, the ld AO has erred in withdrawing the interest under section 234B

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, INCOME TAX DEPARTMENT

Appeal of the assessee is allowed

disallowance was set aside.", "result": "Allowed", "sections": [ "253", "143(1)", "154", "36(1)(ii)", "43B", "246A", "234B", "234C" ], "issues": "Whether

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

disallowance is called for as per section 43B r.w.s. 36(1)(va) of the Act. 4. That on the facts and in the circumstances of the case and in law, the Ld. ADIT, CPC Bengaluru grossly erred in charging interest under section 234 A of the Act of Rs.1,247/- even when no interest was chargeable under this section since

DEEYA AGROTECH PRIVATE LIMITED,BURHANPUR vs. ITO BURHANPUR, BURHANPUR

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshideeya Agrotech Private Ito Burhanpur बनाम/ Limited, Vs. 203, Bahadarpur Road, Burhanpur 450331, Madhya Pradesh, Indore (Pan:Aadcd9603J) (Appellant) (Respondent) Assessee By Sh. Pankaj Mogra, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

disallowance made by him in respect of freight expenses incurred in cash of Rs 9,38,790/- by invoking provisions of Sec. 40A(3) of the Act without properly appreciating facts of the case, submissions made before him. 8.That on the facts and in the circumstances of the case the Ld. A.O. erred in charging interest u/s 234B

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

disallowance of claim of INR 72,992/- under section 10AA of the Act on the interest earned from fixed deposits kept with bank(s) by the Appellant as margin money for providing letter of credit and guarantee to the suppliers and other Government departments for registration like Sales Tax etc. 8. Deduction in respect of 'Education Cess on income

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

sections 234B and 234C in this case.\"\n5. In view of the above discussion, quite clearly, even when the\ndecision of Hon'ble non-jurisdictional High Courts are in conflict with\neach other, the only objective criteria which followed by us is to take a\nview favourable to the assessee. Hon'ble Calcutta High Court's decision\nin the case

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

disallowing expenditure towards earning of such income, under section 14A, whereas, no expenditure was in fact incurred by the assessee towards earning such income. 25. The ld. AO has erred in computing interest u/s 234B

NEW VISION SOFTEOCOM & CONSULTABCY P LTD ,BHOPAL vs. THE DCIT/ACIT 3(1) , BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: The Last Date Of Filing The Income Tax Return U/S 139(1) Of The Act As Required By Section 43B(B) For Allowability Of Deduction On Actual Payment Basis.

234B Rs.39,330/- & 234C Rs. 20,134/- respectively. 5. That the order passed by the learned Commissioner of Income tax (Appeals) has computed total income of Rs.49,31,690/- instead of Rs. 43,72,580/- returned by the Appellant. 6. That each ground is independent of and without prejudice to the other grounds raised herein. 7. The Appellant craves, leave

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420 to the disclosed income is\nunlawful and unjustified and hence be deleted.\n6.That on the facts and in the circumstances of the case

DCIT-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

disallowance was ad-hoc and based on estimation, and the AO did not provide specific instances of inaccurate particulars. The Tribunal also noted that the AO did not record satisfaction in the assessment order for AY 2012-13 for initiating penalty proceedings, unlike in subsequent years.", "result": "Dismissed", "sections": [ "143(3)", "271(1)(c)", "234A", "234B

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

234B Rs.86,182/- & 234C Rs.46,258/-respectively.\n9. That, with respect to the disallowance of Rs.12,218/- under Section\n43B

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed”

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

section 43 B are not applicable in case of appellant as bonus paid to employees is not covered u/s 43B and therefore the aforesaid disallowance is arbitrary, unjust and bad-in-law both on facts and in law. III. As regards payment of Bonus of Rs. 7,19,000/- before due date of filing of ITR Without prejudice

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

disallowed and added back in the assessees income u/s 40A (3) which was not done. The omission would have resulted in under assessment to the extent of Rs. 6533000/- involving short levy of tax of Rs. 28,19,111/- (being 32.445% of 6533000 including interest u/s 234B for Rs. 6,99,479/- being 33% on 2119632). Keeping in view