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

disallowance under section 14A read with Rule 8D of the Rules.” 3. Firstly we are taking ITA No.179/Ind/2016 for Assessment Year 2011-12. The assessee company is engaged in the business of software development and exports. The assessee is an Indian entity of Computer Science Corporation which is a group of Multinational Companies. The original return of income was filed

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

disallowance under section 14A read with Rule 8D of the Rules.” 3. Firstly we are taking ITA No.179/Ind/2016 for Assessment Year 2011-12. The assessee company is engaged in the business of software development and exports. The assessee is an Indian entity of Computer Science Corporation which is a group of Multinational Companies. The original return of income was filed

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

disallowance under section 14A read with Rule 8D of the Rules.” 3. Firstly we are taking ITA No.179/Ind/2016 for Assessment Year 2011-12. The assessee company is engaged in the business of software development and exports. The assessee is an Indian entity of Computer Science Corporation which is a group of Multinational Companies. The original return of income was filed

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 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

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

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

ACIT, KHANDWA vs. M/S C.P. INDUSTRIAL PRODUCTS PVT. LTD. , BURHANPUR

In the result the appeal of the revenue is dismissed

Bench: Hon'Ble V. Durga Rao & Hon'Ble Manish Boradassessment Year 2010-11 Assistant Commissioner Of M/S. C.P. Industrial Income Tax, Vs. Products Pvt. Ltd, Khandwa Burhanpur (M.P) (Appellant) (Respondent ) Pan No.Aaccc1362 Revenue By Shri K.G. Goyal. Sr. D.R. Assessee By S/Shri S.N. Agrawal & Pankaj Mogra, Ca’S Date Of Hearing 25.02.2019 Date Of Pronouncement 27.02.2019 O R D E R

disallowance under section 14A of the Act net amount of Interest paid of Rs. 1,30,16,839/- was also considered. It is submitted that the Ld. Assessing officer has grossly erred in considering the amount of Interest paid for computing the Addition as made u/s 14A by holding that assessee has diverted its interest bearing funds for earning Exempt

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

73,187/-, disallowance u/s 40(a)(ia) of Rs.1,50,500/- towards payment to transporters which was also disallowed by the assessee and unsecured loan of Rs.12,50,000/- given in cash was also suo moto added back of Rs.8 laksh in the assessment year 2016-17. The AO has made no adverse comments so far as the other items

THE ACIT-2(1), UJJAIN vs. M/S. TURQUISE INVESTMENT & FINANCE PVT.LTD., NAGDA

In the result, against total disallowance of Rs

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

73,689/- on account of disallowance u/s 14A of the IT Act.” 2. As issues raised in both these appeals are common relating to disallowance u/s 14A of the Act deleted by the Ld. CIT(A), for the purpose of adjudication we will take the facts for A.Y. 2008-09. 3. Brief facts as culled out from the records

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

sections 54B and 54F. A rectification notice u/s 154 was issued, and after considering the assessee's submissions, the AO passed a rectification order disallowing part of the claimed exemptions amounting to Rs. 1,12,73

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE, INDORE

Appeals are allowed and revenue’s appeals

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

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT ( EXEMPTION CIRCLE) , BHOPAL

Appeals are allowed and revenue’s appeals

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

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE

Appeals are allowed and revenue’s appeals

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

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT (EXEMPTION CIRCLE), BHOPAL

Appeals are allowed and revenue’s appeals

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

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT (EXEMPTION CIRCLE), BHOPAL

Appeals are allowed and revenue’s appeals

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

73,65,419/- on account of 4/5th disallowance out of City Environmental Development and Preservation Expenses. 14. We observe that the primary object of the assessee is to implement development plan, prepare one or more town development schemes and develop of land in accordance with Rules made by the State Government, by virtue of section