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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 40(a)(ia) of the Act since the assessee did not make payment in cash to a single person on a single day in excess of Rs.20,000/- and that the assessee did not deduct TDS in respect of various other payments since those payments were not liable for deduction of TDS as per the provisions

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

Section 145(3) are in order. v) Further on examination of books of account it was found dis under:- (a) Cash payments against purchases exceeding Rs.20-400 were made amounting to Rs. 13,92,820/- are disallowable

SHRI RAMESH CHAND RAI,JHANSI vs. THE DCIT CENTRAL-1, BHOPAL

In the result, both the appeals of the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of expenses was not made by passing order under Section 153A read with Section 143(3) and thus made addition of Rs.29,92

SHRI RAMESH CHAND RAI,JHANSI vs. THE DCIT CENTRAL-1, BHOPAL

In the result, both the appeals of the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of expenses was not made by passing order under Section 153A read with Section 143(3) and thus made addition of Rs.29,92

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

92,760/- for the assessment year 2014-15 is arbitrary excessive and high under the facts and circumstances of the case as the entire income has been taxed without any deduction of expenditure incurred by the appellant.” 4 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. 3. Briefly stated, the facts of the case are that the assessee filed its return of income

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

92,760/- for the assessment year 2014-15 is arbitrary excessive and high under the facts and circumstances of the case as the entire income has been taxed without any deduction of expenditure incurred by the appellant.” 4 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. 3. Briefly stated, the facts of the case are that the assessee filed its return of income

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

92 ITR 519 (AP) and submitted that Hon’ble High court has held that Section 40A(3) must not be read in isolation or to the exclusion of Rule 6DD. The Hon’ble High Court has observed that while reading all these provisions makes it clear that the provisions are not intended to restrict the business activities. Thus

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

92, 92C, 92D and 92E “Specified Domestic Transaction” in case of an assessee means any of the following transactions, not being an international transaction, namely:- 12. Any expenditure in respect of which payment has been made or is to be made to a person referred to in clause (b) of sub-section (2) of section 40A; (emphasis supplied

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)

section 40A(2)(b) of the Act. 2. Accordingly, the Appellant humbly prays that the said disallowance be deleted.” 4. We first adjudicate Revenue’s appeal and thereafter Assessee’s Cross- objection. Revenue’s Appeal – Ground No. 1: 5. The issue involved in this Ground is the disallowance of expenditure on account of sales-commission

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

Disallowance u/s 40A(3) 14,34,307 Assessed income 8,42,92,165 4. Aggrieved by the additions/disallowances made by AO, the assessee carried matter in first-appeal and succeeded partly. Now, the revenue has come in this appeal on various grounds assailing the relief given by CIT(A). We would be deciding grounds one by one in seriatim. Ground

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

disallowing expenditure towards earning of such income, under section 14A, whereas, no expenditure was in fact incurred by the assessee towards earning such income. 25. The ld. AO has erred in computing interest u/s 234B of the Act on the assessed income since the addition to the returned income on account of Transfer Pricing adjustment is only a notional income

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 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

disallowed under section 40(a) (ia) of the Act. 6.2. The DRP observed that careful study of technical services proves and agreement within parent company show that the technical drawings and designs for use of the assessee are rights granted to use scientific work, patent, design, plan, secret formula, process, or industrial commercial or scientific experience. Hence, technical drawings

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

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

disallowed under section 40(a) (ia) of the Act. 6.2. The DRP observed that careful study of technical services proves and agreement within parent company show that the technical drawings and designs for use of the assessee are rights granted to use scientific work, patent, design, plan, secret formula, process, or industrial commercial or scientific experience. Hence, technical drawings

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

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

disallowed under section 40(a) (ia) of the Act. 6.2. The DRP observed that careful study of technical services proves and agreement within parent company show that the technical drawings and designs for use of the assessee are rights granted to use scientific work, patent, design, plan, secret formula, process, or industrial commercial or scientific experience. Hence, technical drawings

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

disallowed under section 40(a) (ia) of the Act. 6.2. The DRP observed that careful study of technical services proves and agreement within parent company show that the technical drawings and designs for use of the assessee are rights granted to use scientific work, patent, design, plan, secret formula, process, or industrial commercial or scientific experience. Hence, technical drawings

THEACIT CENTRAL-2, INDORE, INDORE vs. M/S KETI CONSTRUCTION LTD., INDORE

In the result, appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit(Central)-2 M/S Keti Construction Ltd Indore Vastalya Chamebers, Sapna Sangeeta, 31/6, Sneh Nagar Vs. Main Road, Indore

92,27,902/- 19,22,790/-(10% disallowed) Total disallowance Rs.3,79,85,854/- 6. The AO has considered the total amount of Rs.3,79,85,854/- as found debited in the profit and loss account while making adhoc disallowance of 10%. The AO has completely ignored the fact that the assessee itself has Page 4 of 14 ITA No.329

THE DCIT,1(1), INDORE vs. M/S. RITSPIN SYNTHETICS LTD., PITHAMPUR

In the result, the appeal filed by the Department is allowed for statistical purposes, in terms indicated above, and the cross-objections filed by the assessee are dismissed as not pressed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

92,957/-. The case was selected for complete scrutiny under CASS. During the course of assessment proceedings, the Assessing Officer noticed that the assessee had accepted unsecured loans aggregating to ₹4,10,00,000/- from eight Kolkata-based unlisted private limited companies. The Assessing Officer required the assessee to establish the identity of the creditors, their creditworthiness and the genuineness

ACIT-1(1), INDORE vs. FLEXITUFF VENTURES INTERNATIONAL LIMITED, DHAR

Appeal is dismissed

Bench: Us Assailing The Order Of First-

section shall apply and shall be deemed to have always applied in a case where the income, not forming part of the total income under this Act, has not accrued or arisen or has not been received during the previous year relevant to an assessment year and the expenditure has been incurred during the said previous year in relation