SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance u/s 80IA. During the year, the appellant has constructed roads at various places in M.P. under contracts received from Executive Engineer, PWD, Mandaleshwar, Shajapur, Raisen, and Chhindwara, M.P.R.R.D.A., Maheshwar, and MPRRDA, Sehore. A perusal of relevant bidding documents, letter of acceptance, notice inviting tender, notice to proceed the work etc. shows as follows:- (i) Detailed notice inviting tender

NHDC LIMITED,BHOPAL vs. DCIT - 3(1), BHOPAL, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

801A disallowed on deferred tax liability, without examining the facts and findings of AO and relied upon various judgement." 4. Ld. DR has submitted that the AO has disallowed the claim of the assessee by holding that the income shown by the assessee is actually not forming part of the income from eligible business of the assessee

DCIT 3 (1) , BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

801A disallowed on deferred tax liability, without examining the facts and findings of AO and relied upon various judgement." 4. Ld. DR has submitted that the AO has disallowed the claim of the assessee by holding that the income shown by the assessee is actually not forming part of the income from eligible business of the assessee

DCIT-4(1), INDORE, INDORE vs. ODDIVILLE FOODS AND FROZEN, INDORE

Accordingly, the grounds raised by the Revenue are dismissed\nand the order of the Ld

801A read with rule 18BBB. the assessee was\nrequired to upload Form 10CCB by the due date of filing of\nreturn of income. The assessee has admittedly failed in\ndoing so.\nIn light of the fact that the provision of law is\nunambiguous and does not allow for a liberal\ninterpretation the deduction claimed u/s 35AD

THE ACIT CENTRAL-1, BHOPAL vs. M/S RAMDEV SUGARS P LTD, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Acit Central-1 M/S. Ramdev Sugars Pvt. Indore Ltd. बनाम/ 25, Nasia Road, Near Bus Stand, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Aabcr 8097 G Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Deepak Mantri, Ar Date Of Hearing 28.02.2023 Date Of Pronouncement 28.03.2023

disallowance. 5. Per contra, Ld. AR submitted that the assessee-company is in fact engaged in the business of “generation of power” which is captively consumed. He submitted that in order to be eligible for deduction, engagement in “generation of power” is sufficient and it is not necessary to undertake all activities such as “generation or generation and distribution

DCIT 3(1), BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

801A of the Act. This ground of appeal is allowed." 7. Aggrieved against the appellate order the Revenue is in appeal before us raising the following Grounds of appeal: On the facts and in the circumstance of the case:- “Whether in facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting addition

DCIT 3 (1), BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

801A of the Act. This ground of appeal is allowed." 7. Aggrieved against the appellate order the Revenue is in appeal before us raising the following Grounds of appeal: On the facts and in the circumstance of the case:- “Whether in facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting addition

MADHYA PRADESH ROAD DEVELOPMENT CORPORATION LIMITED,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX ACIT-2(1), BHOPAL

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshimadhya Pradesh Road Acit-2(1), बनाम/ Development Corporation Bhopal Vs. Ltd, 45-A, Arera Hiils, Bhopal (Pan:Aagcm5306C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Vikas Guru, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

7. DECISION:- The Statement of Facts, Grounds of appeal and the material on record have been considered. 7.1 During the appellate proceedings, the appellant has not filed any written submission. In absence of the written submission and evidence, it remained to be unexplained as to how the AO's order is erroneous If the appellant claims that he is eligible

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

7 of the reassessment order that there is no denying to the fact that the assessce has traded on NMCE through registered brokers as their client and the trading details are as per the contract notes issued by them for NMCE transactions. 4.2.3 A survey was conducted on the appellant on 18.12.2014 by the Investigation Wing Ahmedabad along with search

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

7 of the reassessment order that there is no denying to the fact that the assessce has traded on NMCE through registered brokers as their client and the trading details are as per the contract notes issued by them for NMCE transactions. 4.2.3 A survey was conducted on the appellant on 18.12.2014 by the Investigation Wing Ahmedabad along with search