DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

permanent employees of assessee? Lastly, Ld. AR submitted that the CIT(A) has judiciously considered the factual position of assessee and deleted the disallowance, his order is a proper order and no interference is required. 11. Ld. AR also pointed out that all payment-vouchers considered by CIT(A) were part of books of accounts and were available before

RAJENDRA KUMAR GUPTA,BHOPAL vs. DCIT-2(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Shri Rajendra Kumar Dcit/Acit-2(1), Gupta, Bhopal B-72, Mansarovar, बनाम/ Shahpura, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaypg6045M Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.04.2024 Date Of Pronouncement 09.04.2024

permanent structure on it. Hence in my considered opinion the action of the AO with regard to disallowance of standard deduction on vacant plot of land is correct in the eyes of law. Accordingly, the disallowance of Rs. 1,80,000/- is hereby confirmed. Therefore, this ground of appeal is dismissed.” 14. Thus, both of the lower-authorities have made

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

permanent establishment of such person) who is, or has been, or is proposed to be, engaged in any activity, relating to the production, storage, supply, distribution, acquisition or control of articles or goods, or know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN:AEWPK 3620 C Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 12.01.2023 Date of Pronouncement 31.03.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by a consolidated appeal-order dated 28.11.2014 passed by learned Commissioner

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

property but only examining whether for the purpose of\nbenefit under s. 80IB(10), the assessee could be considered as the\nowner of the land in question. For the limited purpose of deduction u/s\n80IB(10), the assessee had satisfied the condition of ownership also,\neven if it was necessary. The Tribunal committed no error in holding\nthat the assesses

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Permanent Account No. of the assessee have been migrated to the ACIT(Central)-2 Bhopal. This order came to force w.e.f. 23.11.2016. Though 29 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 assessee has referred to various judicial pronouncements in its reports but the same will not be of any support to the assessee since the jurisdiction has been transferred after

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Permanent Account No. of the assessee have been migrated to the ACIT(Central)-2 Bhopal. This order came to force w.e.f. 23.11.2016. Though 29 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 assessee has referred to various judicial pronouncements in its reports but the same will not be of any support to the assessee since the jurisdiction has been transferred after

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

permanent fund which has to be kept intact and only income generated out of corpus has to be utilised. It is found that the assessee has not- fulfilled such conditions and as such, the claimed exemption uls l1(l)(d) of the Act is not allowable otherwise also. 4.42 In view of all the above facts and circumstances

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

permanent fund which has to be kept intact and only income generated out of corpus has to be utilised. It is found that the assessee has not- fulfilled such conditions and as such, the claimed exemption uls l1(l)(d) of the Act is not allowable otherwise also. 4.42 In view of all the above facts and circumstances

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

establish the link that all entries are out of same sum of money. In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 48 2. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law by accepting the malafide attempt of assessee to relate all unaccounted income derived from seized

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

establish the link that all entries are out of same sum of money. In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 48 2. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law by accepting the malafide attempt of assessee to relate all unaccounted income derived from seized

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

establish the link that all entries are out of same sum of money. In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 48 2. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law by accepting the malafide attempt of assessee to relate all unaccounted income derived from seized