THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

disallowance under Section 40(a)(ia) of the Act does not arise just because there is violation of provisions of Section 194C (7) of the Act. It was also held that Section 194C (6

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

disallowance has to be made\nfor non-deduction or non-payment of tax or after deduction [has not paid on or before\nthe due date specified in sub-section (1) of Section 139], as specified in Section 40(a)(ia)\nof the Act. Hence 30% (6

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

disallowing an expense of Rs.6,07,00,658/- under Section 14A of the act read with Rule 8D of the Rules. 6

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

disallowing an expense of Rs.6,07,00,658/- under Section 14A of the act read with Rule 8D of the Rules. 6

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

disallowing an expense of Rs.6,07,00,658/- under Section 14A of the act read with Rule 8D of the Rules. 6

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

6 of 8 6.1 Therefore, there is no specific requirement under section 143(1) of the Act that the auditor has to make a specific observation regarding “ admissibility/inadmissibility” with regard to any claim of expenditure and all that is required under section 143(1) of the Act is that disallowance

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

disallowance of expenses under section 14A of the Act during the course of pendency of rectification proceedings under section 154/155 of the Act in respect of the said assessment order. 6

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)

6) and 194C(7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted

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)

6) and 194C(7) need to be read together and once there is violation of section 194C disallowance u/s 40(a)(ia) is attracted

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

6 Surya Infraventure ITA 216 of 2021 and others S. No Nature of Expenses/ Particulars of Amount (in Rs.) additions 1 Sub-contract expenses 19,30,429 2 Blasting expenses 13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

6 Surya Infraventure ITA 216 of 2021 and others S. No Nature of Expenses/ Particulars of Amount (in Rs.) additions 1 Sub-contract expenses 19,30,429 2 Blasting expenses 13,39,555 3 Site expenses 75,23,136 4 Disallowance 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

6 Surya Infraventure ITA 216 of 2021 and others S. No Nature of Expenses/ Particulars of Amount (in Rs.) additions 1 Sub-contract expenses 19,30,429 2 Blasting expenses 13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

disallowable at all because the same does not fall in the clutches of section 2(24)(x) read with section 36(1)(va); the same is governed by section 36(1)(iv) read with section 43B according to which the deduction is allowed if the assessee pays upto due date for filing of return u/s 139(1). 6

KANHAIYA LAL PANCHAL,RATLAM vs. BPL-W-(91)(95), RATLAM

In the result, the appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2024-25 Kanhaiya Lal Panchal, Bpl-W-(91)(95) 1, Jadwasa Kala, बनाम/ Ratlam Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aqrpp0055D Assessee By Shri Kaide Kangsawala, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2026 Date Of Pronouncement 16.01.2026

6). The absence of any such restriction shows that rebate under section 87A is available even where the total income includes short-term capital gains taxable under section 111A, provided the total income does not exceed Rs.7 lakhs. 4.4 The AR further submitted that the Finance Bill 2025 proposes to amend section 87A to deny rebate on all incomes taxable

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

disallowance under section 143(1) of the Act. In response, DR relied upon the observations made by the Ld. CIT(Appeals) in the appellate order. 6

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

disallowance under section 143(1) of the Act. In response, DR relied upon the observations made by the Ld. CIT(Appeals) in the appellate order. 6