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16 results for “disallowance”+ Section 32(1)(iia)clear

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Key Topics

Section 80I24 Section 32(1)(iia)22 Section 143(3)20 Section 8018 Section 32A18 Addition to Income16 Depreciation14 Disallowance14 Section 14813 Section 147

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

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

disallowance of claim of additional depreciation of Rs. 1,20,20,000/- under section 32 (1) (iia) of the Act on Wind

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

In the result, appeal of Assessee is allowed

12

Reopening of Assessment9

ITA 163/IND/2021[2018-19]Status: Disposed

ITAT Indore

20 Oct 2022

AY 2018-19

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

disallowing assessee’s claim of additional depreciation is that the assessee is engaged in the business of construction of road and not into the business of manufacture or production, therefore does not fulfill the primary eligibility- condition prescribed in section 32(1)(iia

M/S. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

ITA 781/IND/2019[2015-16]Status: DisposedITAT Indore21 Sept 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 143(2)Section 143(3)Section 2Section 2(29)(BA)Section 32(1)(iia)

disallowed Rs. 2025596/- on account of additional depreciation as claimed by assessee under section 32(1)(iia) of the Income

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 31/IND/2024[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

disallowance of additional depreciation u/s 32(1)(iia) of the Act without appreciating the provisions of section 32(1)(iia

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 57/IND/2024[2021-22]Status: DisposedITAT Indore17 Oct 2024AY 2021-22

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

disallowance of additional depreciation u/s 32(1)(iia) of the Act without appreciating the provisions of section 32(1)(iia

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

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

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

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

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

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

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

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

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

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

32(1)(iia) of the Income Tax Act 1961, as per the grounds stated in the order or otherwise. The appellant prays this Hon'ble Tribunal to delete the addition/ disallowances made by the Ld. Assessing Officer, which is confirmed by the Ld. Commissioner of Income Tax (Appeals). Revenue has raised following grounds of appeal for A.Y.2017-18: On the facts

SAIPHIA TECHNOLOGY PRIVATE LIMITED,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS) , NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

Appeal is partly allowed

ITA 172/IND/2024[2015-16]Status: HeardITAT Indore22 Jan 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2015-16 Saiphia Technology Private Nfac Limited, Delhi 1St Floor Ankit Plaza, बनाम/ Kolar Road, Vs. Near Nayapura Bus Stop, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aancs1814Q Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 22.01.2025

Section 143Section 143(3)Section 271(1)(c)Section 32(1)(iia)Section 40

disallowance of Rs. 32,31,505/- is the outcome of non-acceptance of claim of additional depreciation made by assessee in terms of section 32(1)(iia

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

iia),4] Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Dismissing the appeal of the revenue the Court held that propagation of yoga by way of conducting yoga classes on a regular basis and in a systemized manner falls under category of ‘Imparting of education’. Corpus donation was to be excluded from total income. Higher amount from certain subscribers/donors in yoga camps

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

iia),4] Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Dismissing the appeal of the revenue the Court held that propagation of yoga by way of conducting yoga classes on a regular basis and in a systemized manner falls under category of ‘Imparting of education’. Corpus donation was to be excluded from total income. Higher amount from certain subscribers/donors in yoga camps