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

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

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

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the penalty proceedings

THE DCIT-CENTRAL-2, INDORE vs. M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the penalty proceedings

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

section 143(1) as noted above, we remand this issue back to the file of AO who will check the departmental record and thereafter re-decide the assessee’s claim of jurisdiction deficit. Accordingly, this issue is allowed for statistical purpose. Ground No. 3 to 5: 13. In these grounds, the assessee challenges the merit of disallowance. The claim

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

42,404/-\nand since the Assessee had already made a disallowance of Rs.3 Lacs, no\nfurther disallowance was called for.\n35. In order to disallow this expense the AO had to first record, on\nexamining the accounts, that he was not satisfied with the\ncorrectness of the Assessee's claim of Rs.3 lakhs being the\nadministrative expenses. This was mandatorily

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

1) of the Act. From the materials placed before us, the aforesaid finding of learned Commissioner (Appeals) and the Assessing Officer are found to be not borne out from record. 11. On the contrary, it is a fact on record that assessee's claim of deduction under section 80IC of the Act was not only examined in the first year

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

1) of the Act. From the materials placed before us, the aforesaid finding of learned Commissioner (Appeals) and the Assessing Officer are found to be not borne out from record. 11. On the contrary, it is a fact on record that assessee's claim of deduction under section 80IC of the Act was not only examined in the first year

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

1) of the Act. From the materials placed before us, the aforesaid finding of learned Commissioner (Appeals) and the Assessing Officer are found to be not borne out from record. 11. On the contrary, it is a fact on record that assessee's claim of deduction under section 80IC of the Act was not only examined in the first year

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

1) of the Act. From the materials placed before us, the aforesaid finding of learned Commissioner (Appeals) and the Assessing Officer are found to be not borne out from record. 11. On the contrary, it is a fact on record that assessee's claim of deduction under section 80IC of the Act was not only examined in the first year