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

disallowed under Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

section 2 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2. The solitary issue involved in this appeal is late payment of PF and ESIC contribution by the assessee but deposited before

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

RADHIKA DEVCON PRIVATE LIMITED,INDORE vs. ITO-4(1), INDORE, INDORE

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri Paresh M. Joshiassessment Year: 2015-16

disallowed is Rs.38,42,750/-. 2.1 Orders of the authorities below reveal that initially the assessment for the impugned year was completed under Section 143(3) of the Act making an addition of Rs.1,00,45,545/- to the returned income of the assessee of Rs.17,51,450/-, thus assessing the total income at Rs.1,17,96

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

section 2(24)(x) r.w.s. 36(1)(va). 14. Presently, the assessee is making a limited claim that the amount of Rs. 50,500/- is not fully on account of employee’s contribution, it also has Page 16 of 18 Jila Sahakari Kendriya Bank Mydt, Sehore ITA No. 407/Ind/2024 – AY 2014-15 component of employer’s contribution which

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

96,30,181/- in valuation of cost of goods sold/closing stock; and (iii) disallowance of Rs. 40,00,000/- u/s 40A(3). Being aggrieved, the assessee went in first-appeal and succeeded partly. Now, the revenue has come in this appeal assailing the order of first-appeal. 4. We proceed to adjudicate the grounds in seriatim. Ground

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

96,66,763/- 30,00,000/- 2.51% Total 17,41,92,174/- 47,50,000/- 2.72% The AO has not brought out any material on record which suggests that the appellant has incurred the expenses other than business purpose. In the case of International Forest Co. vs. CIT (1975) 101 ITR 721 (J&K) it is held that AO cannot

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

96,66,763/- 30,00,000/- 2.51% Total 17,41,92,174/- 47,50,000/- 2.72% The AO has not brought out any material on record which suggests that the appellant has incurred the expenses other than business purpose. In the case of International Forest Co. vs. CIT (1975) 101 ITR 721 (J&K) it is held that AO cannot

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

96,66,763/- 30,00,000/- 2.51% Total 17,41,92,174/- 47,50,000/- 2.72% The AO has not brought out any material on record which suggests that the appellant has incurred the expenses other than business purpose. In the case of International Forest Co. vs. CIT (1975) 101 ITR 721 (J&K) it is held that AO cannot

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

96,66,763/- 30,00,000/- 2.51% Total 17,41,92,174/- 47,50,000/- 2.72% The AO has not brought out any material on record which suggests that the appellant has incurred the expenses other than business purpose. In the case of International Forest Co. vs. CIT (1975) 101 ITR 721 (J&K) it is held that AO cannot

NAMTEL TECHNOLOGIES P LTD ,BHOPAL vs. ACIT(A) NFAC NEW DELHI, DELHI

In the result, this appeal of Assessee is partly allowed

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Namtel Technologies (P) Dcit-3(1), Ltd., Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccn6502F Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.08.2022 Date Of Pronouncement 16.11.2022

section 37(1) of the Income Tax Act, 1961. Also the Ld. CIT(A) Faceless has not addressed the ground raised by assessee on account of disallowance of loss on sale of car of Rs.24250/- which is erroneous in nature.” 2. Brief facts are such that the assessee-company filed return of income of relevant

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

section 154 of the I.T. Act 1961, the4 same is being rectified accordingly.” 15. Thus, it is clear that there were mistake in computing surcharge and education cess consequently the interest u/s 234A, 234B and 220(2) were levied incorrectly. The last correction proposed by the AO in the order u/s 154 in respect of the interest