BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

77,81743/-, travelling expenses of Rs. 50,80,623/- and business promotion expenses of Rs. 2,82,229/-. The entire expense were to the tune of Rs. 2,05,82,834/-. Therefore, the AO on ad-hoc basis disallowed sum of Rs. 20,00,000/- and added back to the income of the appellant holding that these expenses

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

77,800.00 of old currency notes held in hand of 08.11.2016 including car sale amount were deposited during demonetization period after 08.11.2016. 1.2. That the Ld. AO. Has disregarded the assessee reply that cash deposits in SBN (Specified Bank Notes during demonetization relates to realization from debtors of earlier sale including cash sales prior to demonetization period for Page

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

TDS\nhad been deducted on payment. In case of labour charges there are very\nfew instances where receiver signature were not found due-to the reason\nthat the amount was collected by the mukaddam i.e. head of the group of\nlabourer same 'were explained to the AO but he had not accepted and\nmade the adhoc disallowance against the order