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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

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 43(1). During current AY 2012-13 under consideration, Ld. AO followed his predecessor’s approach of AY 2007-08 and accordingly disallowed entire depreciation of Rs. 3,89,37,375/- claimed by assessee in current year vide Para No. 5

M/S. KRISHNA SOYA PRODUCTS PVT. LTD,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

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

Bench: Shri C.M. Garg & Shri O.P.Meena

Section 43(5) of the Act, hence these are being considered together. 3. Short facts of the case are that the assessee has filed return of income on 24.09.2009 disclosing total income of Rs.81,01,060/- which was assessed to Rs.98,05,880/- on 29.12.11 by disallowing

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2,00,000/- was also paid to Jindal Polyster Limited by Shri Prem Chawla from his personal account, thus payment of Rs. 14,58,843/- has been made by Shri Prem 54 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Chawla through his sole

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2,00,000/- was also paid to Jindal Polyster Limited by Shri Prem Chawla from his personal account, thus payment of Rs. 14,58,843/- has been made by Shri Prem 54 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Chawla through his sole

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2,00,000/- was also paid to Jindal Polyster Limited by Shri Prem Chawla from his personal account, thus payment of Rs. 14,58,843/- has been made by Shri Prem 54 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Chawla through his sole

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

Section 10A, 10AA) iii. Disallowance u/s 40A(7) (Gratuity provision).” 6. On perusal of assessment records, it was observed by the Ld PCIT that the assessee had exempt income during the year ,amounting to Rs.9,43,733/- ( being dividend income u/s 10(43) ,but there are no disallowance made by the assessee in its 5

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

section 43(1). Accordingly, the PCIT-1, Bhopal, after giving opportunity to assessee, passed revision-order dated 26.10.2018 u/s 263 setting aside AO’s order and directing AO to re- frame assessment after examining the issue identified by him. (iii) Pursuant to aforesaid revision-order, the AO passed fresh assessment- order dated 30.08.2019 wherein he disallowed depreciation of Rs. 5

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

section 43(1). Accordingly, the PCIT-1, Bhopal, after giving opportunity to assessee, passed revision-order dated 26.10.2018 u/s 263 setting aside AO’s order and directing AO to re- frame assessment after examining the issue identified by him. (iii) Pursuant to aforesaid revision-order, the AO passed fresh assessment- order dated 30.08.2019 wherein he disallowed depreciation of Rs. 5

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

43 CCH 0112. (vii) Hon'ble Supreme Court in the case olf CIT vs. Surya Merchants Limited SLP(C) No.6729 of 2017. For the proposition that each unit is an independent unit and profit and loss of each unit need to be considered on individual basis not consolidated basis for claiming deduction under section 80IA(5). (viii) CBDT Circular No.1/2016