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

95,133/- made under Section 14A of the Income Tax Act, 1961 (’the Act’) read with Rule 8D of Income Tax Rules, 1962 (’the Rules’) 2. That on the facts and circumstances of the case and in law, satisfaction recorded under section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance

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

95,133/- made under Section 14A of the Income Tax Act, 1961 (’the Act’) read with Rule 8D of Income Tax Rules, 1962 (’the Rules’) 2. That on the facts and circumstances of the case and in law, satisfaction recorded under section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance

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)

disallowance u/s 40(a)(ia) is attracted ? Page 10 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 ITA No. 228/Ind/2023 – A.Y. 2018-19: 1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in accepting

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)

disallowance u/s 40(a)(ia) is attracted ? Page 10 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 ITA No. 228/Ind/2023 – A.Y. 2018-19: 1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in accepting

MAKSON HEALH CARE P LTD,MANDIDEEP vs. THE DCIT/ACIT1(1), BHOPAL

In the result, both appeals filed by the assesse in ITANo

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

disallowing proportionate interest under section 36(1)(i) amounting to Rs. 98,95,148/-. Page 2 of 9 ITA No.34

MAKSON HEALTH CARE P LTD,MANDIDEEP vs. THE DCIT/ACCIT-1(1), BHOPAL

In the result, both appeals filed by the assesse in ITANo

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

disallowing proportionate interest under section 36(1)(i) amounting to Rs. 98,95,148/-. Page 2 of 9 ITA No.34

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

section 40a(ia) whereas the AO has made an adhoc disallowance by considering the total expenditure debited in the profit and loss account without considering fact that the assessee has already made suo-moto disallowance about 50% of the expenses u/s 40a(ia). He has relied upon the impugned order of the Ld. CIT(A). 5. We have considered

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

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal to CIT(A) but the CIT(A) dismissed appeal for non- prosecution. The assessee challenged CIT(A)’s order before ITAT, Indore in ITA No. 18/Ind/2023 whereupon the ITAT, vide order dated 26.09.2023, remanded matter to CIT(A) for a fresh adjudication on merit. In pursuance

ACIT-1(1), INDORE, INDORE vs. BRIDGESTONE INDIA PRIVATE LIMITED, PUNE

Appeal are ALLOWED”

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyaniassessment Year: 2013-14 Acit 1(1), Bridgestone India Private Indore Limited, Plot No. A-43, बनाम/ Phase Ii, M.I.D.C Chakan, Vs. S.O Chakan, Pune (Revenue/Appellant) (Assessee/Respondent) Pan: Aabcb2304E Assessee By Shri Kaustubh Fadnis & Manoj Fadnis, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 17.02.2025 Date Of Pronouncement 28.02.2025

section 145A prescribes “inclusive method”. Ld. AR submitted that whatever method is applied, there would be no impact on the net profit of assessee and this identical issue is already settled by ITAT, Indore in assessee’s own for AY 2012-13 order dated case being 30.01.2023. The CIT(A) has re-produced this order of ITAT on Page

M/S. BHATIA GLOBAL TRADING LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibhatia Global Trading Ltd. Dcit 1(1) Through Official Liquidator Indore Old Cia Building, 1St Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb6751 C Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 26 .07.2023

section 144C(13) in pursuant to the directions of DRP dated 26.12.2016 passed u/s 144C(5) of the Act for Assessment Year 2012-13. 2. The assesse has under gone the liquidation process before the NCLT vide order dated 22.10.2020 the liquidator was appointed by NCLT. Page 1 of 17 Bhatia Global Trading Ltd. Page 2 of 17 3. None

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3) 143(3) 143(3) 2 Deduction claimed 7,44,657 9,15,600 17,95,623 Sanjay Lunawat ITA No.396/Ind/2018 & C.O.No.32/Ind/2018 3 Deduction allowed 7,44,657 NIL 16,95,623 4 Deduction NIL 1,00,000 9,15,600 disallowed

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

disallowing said payments under section 40A (3)- Whether on facts, impugned revisional order did not require any interference- Held, yes [Para-16] [ In favour of revenue] 4.0 Therefore, in view of the above discussion I am of the considered opinion that the order dated: 06.01.2016 for A.Y. 2013-14 is erroneous in so far as it is also prejudicial