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

40(a)(ia) of the Act does not arise just because there is violation of provisions of Section 194C (7) of the Act. It was also held that Section 194C (6) of the Act and section 194C (7) of the Act are independent of each other and cannot be read together to attract disallowance

M/S. SOM DISTILLERIES & BREWERIES LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

In the result Ground No.2 of the revenue is allowed for

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Pan : Aabcs3374B

section 40(a)(ia) was declaratory and curative in nature and it has retrospective effect from the date on which 40 (a)(ia) was inserted. The ITAT has held as under: 9. On a conceptual note, primary justification for such a disallowance

DEPUTY COMMISSIONER OF INCOME TAX 1(1) , BHOPAL vs. M/S. SOM DISTILLERIES & BREWERIES LTD., BHOPAL

In the result Ground No.2 of the revenue is allowed for

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Pan : Aabcs3374B

section 40(a)(ia) was declaratory and curative in nature and it has retrospective effect from the date on which 40 (a)(ia) was inserted. The ITAT has held as under: 9. On a conceptual note, primary justification for such a disallowance

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance made under section 32, 40(a)(ia),40A(3), 43B etc of the act and other specified disallowances, related

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance made under section 32, 40(a)(ia),40A(3), 43B etc of the act and other specified disallowances, related

M/S PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

disallowance made under section 32, 40(a)(ia),40A(3), 43B etc of the act and other specified disallowances, related

RAMESH ANAND,INDORE vs. INCOME TAX OFFICER-4(1), INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ramesh Anand Ito, 4(1), C/O G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. Rnt Marg, Indore (Appellant) (Revenue) Pan: Aeapa1661F Appellant By Shri Pankaj Shah, Ca Respondent By Shri K.C. Selvamni Sr. Dr Date Of Hearing: 20.11.2018 Date Of Pronouncement: 27.11.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 16.11.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On Ramesh Anand

disallowance - Interest etc. paid to a resident without deduction of tax at source (Second Proviso) - Assessment year 2006-07 -Whether insertion section proviso to section 40

DEWAS METAL SECTIONS LTD,DEWAS vs. DY. CIT, RANGE 1(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Dewas Metal Sections Ltd., Dcit, 1,Village Amona, Range 1(1), बनाम/ A.B. Road, Indore. Vs. Dewas (Assessee/Appellant) (Revenue/Respondent) Pan : Aabcdo739K Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

disallowance provision of section 40(a)(ii) and the Ld. PCIT has wrongly observed that disallowance was attracted. 6. So far as enquiry

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 263 of the Act after making disallowance u/s 40(a)(ia) of the Act at Rs.22,19,660/- for non deduction

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance was justified under Section 40A(3) and Section 40(a)(ia) of the Act since the assessee did not make

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance was justified under Section 40A(3) and Section 40(a)(ia) of the Act since the assessee did not make

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance was justified under Section 40A(3) and Section 40(a)(ia) of the Act since the assessee did not make

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

disallowance u/s 40(a)(ia) to 30% of Rs. 2,16,333/- taking into account the subsequent clarificatory amendment made by Govt. in section

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? IT(SS)A No.25/Ind/2023 – A.Y. 2014-15: 1. Whether on the facts

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? IT(SS)A No.25/Ind/2023 – A.Y. 2014-15: 1. Whether on the facts

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

40(b)/40(a)(ia) of the Act (ba), serial number 21(e)- the provision for payment of gratuity not allowable under section 40A(7), serial number 21(f)- any sum paid by the assessee as an employer not allowable under section 40A(9), serial number 21(h) amount of deduction inadmissible in terms of section 14A etc, there

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

40(b)/40(a)(ia) of the Act (ba), serial number 21(e)- the provision for payment of gratuity not allowable under section 40A(7), serial number 21(f)- any sum paid by the assessee as an employer not allowable under section 40A(9), serial number 21(h) amount of deduction inadmissible in terms of section 14A etc, there

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

40(b)/40(a)(ia) of the Act (ba), serial number 21(e)- the provision for payment of gratuity not allowable under section 40A(7), serial number 21(f)- any sum paid by the assessee as an employer not allowable under section 40A(9), serial number 21(h) amount of deduction inadmissible in terms of section 14A etc, there