THE ACIT,CENTRAL-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

section 194C(7) of the Act. Thus, the AO was not justified in making disallowance u/s 40(a)(ia) of the Act and therefore, addition made by the AO amounting to Rs. Rs.5,21,63

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

63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section

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

63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section

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

63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total 1,63

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total 1,63

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total 1,63

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

63,293/- by observing and holding thus: “4.1 Ground No.1: Through this ground of appeal, the appellant has challenged the addition Rs. 23,26,323/- on account of disallowance out of expenses. The AO made the disallowance @ 10% out of the development expenses. The AO made the disallowance without any basis. The appellant firm is a Real Estate Developer. Being

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

section 14A and made disallowance of Rs. 4,63,431/- in terms of working as per Rule 8D. 27. During

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

63,000/- in respect of disallowance under the head salary. Without considering the fact that assessee had not produced identity proof of employees and also not made TDS on salary payment. Assessee had produced only self made vouchers to justify the salary payments. (3) Whether on the facts and in the circumstances of the case

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 Page 12 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 amounting to Rs. 1,93,63,082/- 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

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 Page 12 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 amounting to Rs. 1,93,63,082/- 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

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) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63

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) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63

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) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63

ACIT 4(1), INDORE vs. SHRI SATISH JAIN, INDORE

In the result, the appeal of revenue is dismissed and the cross- objection of assessee is allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

63,66,110/-, which was subjected to scrutiny and statutory notices u/s 143(2) and 142(1) were issued from time to time. Finally, the Ld. AO passed order of assessment u/s 143(3) at a total income of Rs. 2,32,69,355/- after making certain disallowances. Being aggrieved, the assessee filed appeal to Ld. CIT(A), who allowed

MANSA BUILDERS AND DEVELOPERS,BHOPAL vs. THE INCOME TAX OFFICER, 5(3), BHOPAL, BHOPAL

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Mansa Builders & Income-Tax Officer, Developers, 5(3), 1, Bhopal C/O Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aatfm5948C Assessee By Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 24.06.2024

63,235/- out of total addition of Rs. 23,84,993/- made to the total income of the appellant on account of service tax liability under section 43B of the Act more so when the appellant has not claimed deduction of service tax in profit and loss account and therefore, question of disallowance

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available