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 of the Act. 7. on the facts and circumstances or the case

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

section 37(1) of the Act. Hence, we do not find any error or illegality in the impugned order of the CIT(A) qua this issue of disallowance of interest on GST. 5. Ground no.2 is regarding disallowance of interest on TDS. Ld. DR has submitted that the CIT(A) has committed an error in considering the interest

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A of the Income Tax Act 1961 whereas the Appellant had not under reported Income. 3. The learned Assessing Officer has erred in levy

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A of the Income Tax Act 1961 whereas the Appellant had not under reported Income. 3. The learned Assessing Officer has erred in levy

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 10. Apropos ground No.6, the Ld. counsel for the assessee submitted that Ld. CIT(A) has not adjudicated this ground, therefore, we deem it proper that the issue be restored to the AO to verify the claim of the assessee in respect of credit of TDS. In case

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 10. Apropos ground No.6, the Ld. counsel for the assessee submitted that Ld. CIT(A) has not adjudicated this ground, therefore, we deem it proper that the issue be restored to the AO to verify the claim of the assessee in respect of credit of TDS. In case

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

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

SECTION 10. DATE OF ORDER :: M/s MP State Tourism Development Corporation Limited :: Paryatan Bhawan AABCM0086A :: Company :: 2012-13 :: Development of tourism & hotel running business :: CIRCLE -2(1), BHOPAL :: As Per Order Sheet :: 143(3) OF INCOME TAX ACT 1961 :: 27-03-2015 ASSESSMENT ORDER 1. The revised return of income for A.Y. 2012-13 was filed on 30.03.2014 declaring total

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

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

SECTION :: 143(3) OF INCOME TAX ACT 1961 10. DATE OF ORDER :: 27-03-2015 ASSESSMENT ORDER 1. The revised return of income for A.Y. 2012-13 was filed on 30.03.2014 declaring total income of Rs.2,16,24800/-. This case was selected for scrutiny and notice u/s 143(2) was issued on 08.08.2013 and 01.09.2014 which were served upon

ADITI ENTERPRISES P LTD,INDORE vs. THE ACIT,CENTRAL CIRCLE-2, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Aditi Enterprises Private Acit, Ltd., Central Circle -2, बनाम/ 264, Indore. Shreenagar Extension, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca5139R Assessee By Ms. Shreya Jain & Vibha Tiwari, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.10.2023 Date Of Pronouncement 02.01.2024

234D at Rs. 4,39,131/- 2. Heard the learned Representatives of both sides at length and case- records perused. Page 2 of 10 Aditi Enterprises Private Ltd., Indore ITA No.434/Ind/2022 – AY 2015-16 3. Brief facts leading to present appeal are such that the assessee is a private limited company engaged in the business of trading and commission agent