ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 41(1), the revenue has to either demonstrate that the liability has really ceased to exist or the assessee has written off liability in books of account. But, in present case, there is none. Therefore, Ld. CIT(A) is very much correct in deleting the addition. We subscribe to the order of CIT(A). Revenue’s ground is dismissed

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

disallowance has to be made\nfor non-deduction or non-payment of tax or after deduction [has not paid on or before\nthe due date specified in sub-section (1) of Section 139], as specified in Section 40

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

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

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

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 ADDL. CIT RANGE -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

1) in ITA No.20/BANG/2020 order dated 04.12.2020 (iv) The Hon’ble Mumbai Bench of ITAT in Income Tax Officer -17(3)(4) v/s M/s. Sugar chem AY 2011-12 ITA No. 2071/Mum/2016, held that if the assessee complies with the provisions of Section 194C (6) of the Act disallowance under Section 40

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

1) in ITA No.20/BANG/2020 order dated 04.12.2020 (iv) The Hon’ble Mumbai Bench of ITAT in Income Tax Officer -17(3)(4) v/s M/s. Sugar chem AY 2011-12 ITA No. 2071/Mum/2016, held that if the assessee complies with the provisions of Section 194C (6) of the Act disallowance under Section 40

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

1) in ITA No.20/BANG/2020 order dated 04.12.2020 (iv) The Hon’ble Mumbai Bench of ITAT in Income Tax Officer -17(3)(4) v/s M/s. Sugar chem AY 2011-12 ITA No. 2071/Mum/2016, held that if the assessee complies with the provisions of Section 194C (6) of the Act disallowance under Section 40

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).

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

ANIL PRAKASH TYAGI,JABAPUR vs. ADIT,CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

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

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

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

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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