M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of the amount deducted by PWD is not sustainable and, thus, deleted. We thus set aside the findings of Ld. CIT(A) on this count. Hence, assessee’s cross objection is allowed. Accordingly, the appeal filed by the Revenue is dismissed whereas cross objection filed by the assessee is allowed. ITA No.217/Ind/2021 A.Y. 2011-12 16 Surya Infraventure

RADHIKA DEVCON PRIVATE LIMITED,INDORE vs. ITO-4(1), INDORE, INDORE

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri Paresh M. Joshiassessment Year: 2015-16

disallowance under Section 40A(3) of the Act. In this regard, he placed reliance on the decision of the Jurisdictional High Court in the case of CIT vs. Achal Alloys (P) Ltd., [1996] 218 ITR 46

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

section 40A(3) of the I.T. Act, 1961 by making cash payment in excess of Rs. 20,000/-. (b) The Ld. CIT(A) erred in ignoring the fact that the seller Shri Jineshwar Lallulalji Jain was well known to the assessee and the seller was maintaining regular bank account. (c) The Ld. CIT(A) erred in ignoring the decision

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

46,13,000/- under section 36(1)(viia) of the Act in respect of the provision made for standard assets. 44.1 The AO disallowed

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)

disallowing freight expenses amounting to Rs. 5,10,46,140/- u/s 40(a)(ia) of Income-tax Act, 1961, for non-deduction of TDS on freight expenses by assessee, ignoring that :- a) The assessee was liable to deduct TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving

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)

disallowing freight expenses amounting to Rs. 5,10,46,140/- u/s 40(a)(ia) of Income-tax Act, 1961, for non-deduction of TDS on freight expenses by assessee, ignoring that :- a) The assessee was liable to deduct TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving

THE ACIT CENTRAL, BHOPAL vs. M/S. BANSAL CONSTRUCTION WORKSWORK, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Acit/Dcit, M/S.Bansal Construction Central-1, Works, बनाम/ Bhopal E-5, Tawa Complex, 3Rd Floor, Bittan Market, Vs. Bhopal (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafb8527B

section 143(3) vide order dated 23.12.2016 at a total income of Rs. 3,69,55,150/- after making a disallowance of interest expenditure to the extent of Rs. 50,46

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

46,49,812/- after claiming deduction under section 80JJAA of the Income-tax Act, 1961 amounting to ₹4,58,090/-. The tax liability of ₹12,55,741/- was duly discharged through TDS, advance tax and self- assessment tax. 4. The return of income was processed by the CPC under section 143(1) of the Act on 31.07.2024. While processing

ASSISTANT COMMISSIONER OF INCOME TAX- 2(1), INDORE vs. M/S. IDEAL ASHIYANA PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2013-14 Acit-2(1) M/S Ideal Ashiyana Indore Private Ltd., Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadci 0029 F Assessee By Shri Pankaj Shah, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Final Hearing 27.09.2022 Date Of Pronouncement 15.12.2022

46,749/-, which was subjected to scrutiny- assessment by Ld. AO and statutory notices u/s 143(2)/142(1) were issued from time to time which were duly complied with by assessee. Finally, Ld. AO completed assessment u/s 143(3) vide order dated 29.03.2016 at a total income of Rs. 3,28,62,646/- after making certain additions. Aggrieved