M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

68 Taxmann.com 8 (Delhi) 5. Neo Sport Broadcast (P.) Ltd. [2019] 107 Taxmann.com 17 (Bombay) 6. Viacom18 Media (P.) Ltd. [2022] 134 taxmann.com 243 (Mumbai -Trib.) - Para 9 page 656 of PB which has followed Bom HC decision in Neo Sports as opposed to earlier ITAT adverse view in own case 7. J&P Coats Ltd. No.11/Bang/2014, ITA 382 & 1493/Bang/2015

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

68 Taxmann.com 8 (Delhi) 5. Neo Sport Broadcast (P.) Ltd. [2019] 107 Taxmann.com 17 (Bombay) 6. Viacom18 Media (P.) Ltd. [2022] 134 taxmann.com 243 (Mumbai -Trib.) - Para 9 page 656 of PB which has followed Bom HC decision in Neo Sports as opposed to earlier ITAT adverse view in own case 7. J&P Coats Ltd. No.11/Bang/2014, ITA 382 & 1493/Bang/2015

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

68 Taxmann.com 8 (Delhi) 5. Neo Sport Broadcast (P.) Ltd. [2019] 107 Taxmann.com 17 (Bombay) 6. Viacom18 Media (P.) Ltd. [2022] 134 taxmann.com 243 (Mumbai - Trib.) - Para 9 page 656 of PB which has followed Bom HC decision in Neo Sports as opposed to earlier ITAT adverse view in own case 7. J&P Coats Ltd. No.11/Bang/2014, ITA 382 & 1493/Bang/2015

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

68 Taxmann.com 8 (Delhi) 5. Neo Sport Broadcast (P.) Ltd. [2019] 107 Taxmann.com 17 (Bombay) 6. Viacom18 Media (P.) Ltd. [2022] 134 taxmann.com 243 (Mumbai - Trib.) - Para 9 page 656 of PB which has followed Bom HC decision in Neo Sports as opposed to earlier ITAT adverse view in own case 7. J&P Coats Ltd. No.11/Bang/2014, ITA 382 & 1493/Bang/2015

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

2 to section 9 (1) (vii)of the Act. Accordingly, we hold that payment made by the assessee to UEEL for exhibiting the work contract would fall within the provisions of section 194C of the Act and not under the section 194 J. Effective ground of appeal is decided in favour of the assessee.” [Emphasis Supplied] Arihand

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

section 2(15) of the Act. 32. In the light of above organizational structure developed in India for development and promotion of game of cricket, we may point out that during the period under consideration pertaining to A.Y. 2012-13 the assessee hosted two IPL 52 M.P. Cricket Association matches on behalf of the BCCI and claimed to have

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

68,364/- under section 2(22) (e) of the Act without understanding the fact of the case and without appreciating that the amount payable to M/s Advantage overseas Pvt Ltd was taken for strategic investment purpose same was evident from agreement dated 12/10/2012 executed between both holding and its subsidiary company. 5. That CIT (A) erred in not proper

ACIT CIRCLE 1(1), UJJAIN vs. A ONE ENCLAVE, UJJAIN

In the result, grounds taken by Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Acit, Circle-1(1), V/S M/S. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain

68, 69, 69A,69B, 69C & 69D of the Act. The instant appeal relates A One Enclave to Assessment Year 2012-13 and therefore the assessee’s case will not be hit by provisions of Section 115BBE(2) of the Act. We therefore find no inconsistency in the finding of Ld. CIT(A) and the same requires no interference. 9

RAJESH BAJAJ,BURHANPUR vs. THE ACIT , KHANDWA

In the result appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Shri Rajesh Kumar Bajaj Acit 13, Rajesh Industries, Vs. Khandwa Industrial Estate Indore (Appellant) (Revenue ) Pan No.Ahnpb0036F Appellant By Shri S.S. Sheetal, Ar Revenue By Shri Ashishporwal, Dr Date Of Hearing 08.01.2020 Date Of Pronouncement 09.03.2020 O R D E R

9. The questions before us are that (i) whether the undisclosed business income can be taxed under Section 68, Section 69, Section 69A, 69B, 69C & 69D of the Act and (ii) whether such unexplained/undisclosed income referred in Section 68, Section 69, Section 69A, 69B, 69C & 69D can be taxed only under the head “income

M/S PUMARTH PROPERTIES & HOLDING (P) LTD.,INDORE vs. THE DCIT (CENTRAL)-1, INDORE

In the result, the appeal of the Assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

68, section 69, section 69A, section 69B, section 69C or section 69D, at the rate of 30% is clear. The amendment in section 115BBE(2) w.e.f. 01.04.2017 is only clarificatory and to avoid litigation. The income surrendered by the appellant during the course of the search has the character of items included in section

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

9 of 25 Sarswati Vidhya Partishthan M.P. Page 10 of 25 carrying on business. The Apex Court, in the case of Surat Art Silk Cloth Mfrs. Association (supra), have held as under : "The test which has not to be applied is whether the predominant object of the activity involved in carrying out the object of general public utility

DCIT (CENTRAL)-2, INDORE vs. PUNJAB RETAIL (P) LTD., INDORE

In the result, the appeals filed by the Revenue is dismissed

Bench: Shri Manish Borad& Ms. Madhumita Roy

2,78,25,512/-, however, appellant has already made voluntary disclosure of Rs. 10,14,95,122/- during the course of search and survey. Therefore, the AO was not justified in making addition of Rs, 14,07,74,248/- on account of excess stock found during the course of search. Thus, the addition made by the AO amounting

KUSUM YADAV,INDORE vs. ITO 1(2), INDORE

In the result, the appeal of the assessee bearing ITA No

Section 2(14)(iii). The addition\nmade, therefore may very kindly be deleted.\n4\nThat the learned CIT(A] erred in maintaining addition\nRs.20,00,000/- made u/s 68. The addition so made being illegal\nand wrong, the same may very kindly be deleted.\n5\nThat the learned CIT(A) erred in maintaining addition\nu/s 68 of Rs.20

M/S OREF SECURITIES PRIVATE LTD. ,MANDSAUR vs. INCOME TAX OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Manish Borad & Ms.Madhumita Royआयकर अपील सं./ Ita No.70/Ind/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Vs. Ito, Mandsaur. M/S.Oref Securities P.Ltd. 69, Agrasen Nagar B/H. Mid India Mandsaur.

2)(vii)(b) but. has discussed the section in detail We have raised ground no. 1 to keep this matter alive. If any adjudication is to be given on this issue, We may be given some time to give separate submission on this issue. Ground No.2 2.1 This ground relates to addition of Rs. 17750000/- by alleging that credit

DCIT,CENTRAL-2, INDORE vs. SHRI KRIHNA KUMAR VERMA, INDORE

In the result, appeal of the revenue is dismissed

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)

2. The sole ground raised by the Revenue which readsasfollows: “On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in law in allowing the assessee’s appeal on the chargeability of tax as per normal rates instead of the amended provisions of section 115BBE of the Act applicable w.e.f.1.04.2017 relevant

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

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

2, we find that there is nothing to doubt the correctness of the finding of the Tribunal that upon two remand reports, the entire cash credit entry of Rs. 37,10,000/- considered for the purpose of addition made under Section 68 of the Act, stood reconciled against different sale deeds executed by the assessee. Once registered sale deeds

STAR DELTA TRANSFORMERS LTD,GOVINDPURA BHOPAL vs. ACIT/DCIT 1(1), AAYKAR BHAWAN

Appeal is partly allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year: 2011-12 Star Delta Transformers Acit/Dcit 1(1) Ltd., Bhopal 92-A Industrial Area बनाम/ Govindpura, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaccs0399D Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 22.12.2025

9 of 13 Star Delta Transformer Ltd. ITA No. 124/Ind/2025 – AY 2011-12 "10. Undisputed facts of the case are, according to the learned advocate for the assessee, the assessee had admitted an undisclosed income of 2,27,65,580/- and filed returns showing income of Rs. 4,78,02,616/-. The principal argument is that nothing was found during

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

2. ACIT vs. Shri Anoop Neema in ITANo.05/Ind/2020 ITAT, Indore 3. DCIT vs. Shri Krishna Kumar Verma in ITANo.185/Ind/2020, ITAT, Indore 4.DCIT vs. M/s. Punjab Retail Pvt. Ltd. ITANo.677/Ind/2019 ITAT, Indore 5.Gandhir Ram vs. Pr. CIT ITANo.121/Chd/2021, ITAT, Chandigarh 6. ACIT vs. M/s Signature Builders IT(SS) ANo.184 to 186/Ind/2018, ITAT, Indore 4. On the other hand