M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ITO -1 (5), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Essargee Construction Ito 1(5) Pvt. Ltd. Bhopal Vs. A-10, Mezenine Floor Essarjee House Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaace 8852F Assessee By Shri Manoj Fadnis, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2023 Date Of Pronouncement 03.08.2023

3) provides an under: "Where the assessee inours any expenditure in respect of which payment is made, after such date (not being later than the 31st day of March, 1965) as may be specified in this behalf by the Central Government by notification in the Official Gazette, in a sum exceeding ten thousand rupees otherwise than by a crossed cheque

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

50,000/- plus Rs.52,000). Aggrieved by the disallowance made by the AO, the assessee went in appeal before the ld.CIT(A). 33. Before the ld.CIT(A) the assessee submitted that during the regular assessment framed under section 143(3

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

50,000/- plus Rs.52,000). Aggrieved by the disallowance made by the AO, the assessee went in appeal before the ld.CIT(A). 33. Before the ld.CIT(A) the assessee submitted that during the regular assessment framed under section 143(3

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

50,000/- plus Rs.52,000). Aggrieved by the disallowance made by the AO, the assessee went in appeal before the ld.CIT(A). 33. Before the ld.CIT(A) the assessee submitted that during the regular assessment framed under section 143(3

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

section 40A(3) of the I. T. Act.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. Brief facts leading to present appeal are such that the assessee- individual submitted his return of income declaring a total income of Rs. 17,29,650/- which was subjected to scrutiny assessment u/s 143(2). Finally

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

50,51,327/- after making additions on three counts, viz. (i) disallowance of Rs. 23,26,323/- out of expenses; (ii) difference of Rs. 96,30,181/- in valuation of cost of goods sold/closing stock; and (iii) disallowance of Rs. 40,00,000/- u/s 40A(3). Being aggrieved, the assessee went in first-appeal and succeeded partly. Now, the revenue

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

disallowance of Rs.17,50,000/- u/s 40A(3) of the Act. The assesse challenged the action of the AO before the CIT(A) but cold not succeed. 5. Before the Tribunal Ld. AR of the assessee has submitted that one Shri Esam Singh Morya has filed a suit in the court of Additional District Judge, Bhopal against the sale

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

disallowance of Rs.17,50,000/- u/s 40A(3) of the Act. The assesse challenged the action of the AO before the CIT(A) but cold not succeed. 5. Before the Tribunal Ld. AR of the assessee has submitted that one Shri Esam Singh Morya has filed a suit in the court of Additional District Judge, Bhopal against the sale

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

disallowance of Rs.17,50,000/- u/s 40A(3) of the Act. The assesse challenged the action of the AO before the CIT(A) but cold not succeed. 5. Before the Tribunal Ld. AR of the assessee has submitted that one Shri Esam Singh Morya has filed a suit in the court of Additional District Judge, Bhopal against the sale

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

disallowance of Rs.17,50,000/- u/s 40A(3) of the Act. The assesse challenged the action of the AO before the CIT(A) but cold not succeed. 5. Before the Tribunal Ld. AR of the assessee has submitted that one Shri Esam Singh Morya has filed a suit in the court of Additional District Judge, Bhopal against the sale

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

disallowance of Rs.17,50,000/- u/s 40A(3) of the Act. The assesse challenged the action of the AO before the CIT(A) but cold not succeed. 5. Before the Tribunal Ld. AR of the assessee has submitted that one Shri Esam Singh Morya has filed a suit in the court of Additional District Judge, Bhopal against the sale

ACIT (CENTRAL)-2, BHOPAL, BHOPAL vs. HARIOM PROPERTIES, BHOPAL

Appeal is dismissed

disallowed\nfull amount of interest expenditure of Rs. 20,93,106/- as if the entire\namount of borrowed funds was used for withdrawals by partners and no\npart of same was utilized for business purpose. Secondly, we find that\nduring scrutiny-assessment, the assessee has filed a chart showing funds\nborrowed and utilization made as is referred

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 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023

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 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023

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 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 145(3) are in order. v) Further on examination of books of account it was found dis under:- (a) Cash payments against purchases exceeding Rs.20-400 were made amounting to Rs. 13,92,820/- are disallowable us-40A(3). (b) Payment exceeding Rs.35,000/- were made to 2 transporters totalling to Rs. 1,50

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