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

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

55,000/- as made by Ld assessing officer to the total income of the respondent assessee company on account of disallowance of amount paid to PWD under section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

55,000/- as made by Ld assessing officer to the total income of the respondent assessee company on account of disallowance of amount paid to PWD under section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

55,000/- as made by Ld assessing officer to the total income of the respondent assessee company on account of disallowance of amount paid to PWD under section

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

55 disallowance of interest and questioning the unsecured loans shown by the assessee however, the issue of disallowance of interest was dropped by the Pr. CIT and the impugned order was passed only on the issue of failure on the part of the AO to examine and verified the identity and genuineness of the unsecured loans. Since this issue

COMPUTRONICS SYSTEMS (INDIA)P LTD,INDORE vs. DCIT CPC /ACIT1(1) INDORE, INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputronics Systems (India) Acit-1(1), Aayakar Bhawan Private Limited, Indore, Madhyapradesh Plant No.91, Schemeno.53, Pin 452001 Vs. Ratnalok Colony Near Rasoma Square, Indore, M.P -452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji0159C Assesseeby Shri Apurva Mehta, Ca, Ar Revenue By Shri Ashish Porwal, Acit-Sr.Dr Date Of Hearing 17.05.2023 Date Of Pronouncement 18.05.2023

disallowance of employee’s contribution to PFand ESI is not justified and liable to be deleted. 5. On the other hand, the learned DR has submitted that the issue is now settled and covered by the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income

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

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

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 the return, the Assessing Officer disallowed

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

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

55,060/- u/s 14A made by AO. Page 2 of 9 Som Distilleries Private Limited I.T.A. Nos. 269 & 270/Ind/2023 – AYs 2012-13 & 2013-14 5. After hearing submissions of learned Representatives of both sides and on perusal of orders of lower-authorities, we find that the AO has made the impugned disallowance @ 0.50% of the average investments

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

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

55,060/- u/s 14A made by AO. Page 2 of 9 Som Distilleries Private Limited I.T.A. Nos. 269 & 270/Ind/2023 – AYs 2012-13 & 2013-14 5. After hearing submissions of learned Representatives of both sides and on perusal of orders of lower-authorities, we find that the AO has made the impugned disallowance @ 0.50% of the average investments

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

section 271(1)(c) of the Act of Rs. 55,00,000/- without properly appreciating the facts of the case. 3. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by him. 5. The Ld. AR of the assessee submitted that the penalty has been levied by the A.O in respect

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 made by the AO u/s 40A(3) is deleted. ITANo.6/Ind/2023 for A.Y.2010-11 The assesse has raised following grounds of appeal: “1.1.That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in holding that rectification order passed by the ld. AO is in accordance with the provisions

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 made by the AO u/s 40A(3) is deleted. ITANo.6/Ind/2023 for A.Y.2010-11 The assesse has raised following grounds of appeal: “1.1.That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in holding that rectification order passed by the ld. AO is in accordance with the provisions

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 made by the AO u/s 40A(3) is deleted. ITANo.6/Ind/2023 for A.Y.2010-11 The assesse has raised following grounds of appeal: “1.1.That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in holding that rectification order passed by the ld. AO is in accordance with the provisions

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 made by the AO u/s 40A(3) is deleted. ITANo.6/Ind/2023 for A.Y.2010-11 The assesse has raised following grounds of appeal: “1.1.That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in holding that rectification order passed by the ld. AO is in accordance with the provisions

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 made by the AO u/s 40A(3) is deleted. ITANo.6/Ind/2023 for A.Y.2010-11 The assesse has raised following grounds of appeal: “1.1.That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in holding that rectification order passed by the ld. AO is in accordance with the provisions

SHRI BHUVNESH KUMAR KABRA,BHOPAL vs. DCIT/ACIT 2 (1) BHOPAL, BHOPAL

In the result, Appeal of the assessee in ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2017-18 Shri Bhuvnesh Dcit/Acit 2(1) Bhopal Kumar Kabra बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aebpk8409E Revenue By Shri Arpit Mundra, Ar Respondent By Shri Amit Soni, Sr. Dr Date Of Hearing: 10.11.2021 Date Of Pronouncement: 26.11.2021 आदेश / O R D E R Per Manish Borad: The Above Captioned Appeal At The Instance Of Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals), (In Short ‘Cit(A)’), Bhopal Dated 05.03.2021 Which Is Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Bhuvnesh Kumar Kabra Short The ‘Act’) Dated 21.05.2019 Framed By The Assessing Officer Of Cpc Bangalore.

section 36(1)(va) refers to the sum received by the assessee from employees towards PF/ESIC but the CPC has made the disallowance for sum contributed by employer also which is not justified. Even otherwise total contribution by employer and employee totaling to Rs.3,55

RAMKRIPAL DWIVEDI,INDORE vs. ADIT, CPC, BENGALURU, BANGALURU

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2021-22 Ramkripal Dwivedi, Adit, 822, Vijay Nagar Cpc, बनाम/ New Gori Nagar, Bangalore Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aekpd4306G Assessee By Shri N.D. Patwa, Adv. & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2024 Date Of Pronouncement 03.05.2024

disallowance of Rs. 78,55,838/- made by AO on account of employees’ contribution to P.F./E.S.I. paid by assessee after due dates prescribed under P.F./E.S.I. laws. Ld. AR for assessee fairly agreed that the present case relates to AY 2021-22 for which the law has already been amended by introducing following provisions in Section