11. Further, in Gujarat Mineral Development Corporation Ltd. v. Principal Commissioner of Income-tax-1

176 Taxmann.com 227Reported decision2025#23285 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 263 Section 37(1)Section 80G Section 132 Section 135 Section 142(1)

Issues it is cited on

section 80g section 80 section 13 india total income

Judgments citing 11. Further, in Gujarat Mineral Development Corporation Ltd. v. Principal Commissioner of Income-tax-1

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. AMNEAL PHARMACEUTICALS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 2139/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Dhinal Shah, ARFor Respondent: Shri Dhinal Shah, AR

Section 135Section 37(1)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.2139/Ahd/2025 (Assessment Year: 2022-23) Deputy Commissioner of Vs. Amneal Pharmaceuticals Income Tax, Pvt. Ltd., 901-911, 9th Floor, Iscon Circle-1(1)(1), Ahmedabad Elegance, Opp. Karnavati Club, S.G. Highway, Ahmedabad-380015 [PAN No.AAGCA0781K] (Appellant) .. (Respondent) Shri Rameshwar P Meena, Sr. DR Appellant by : Respondent by: Shri Dhinal Shah, AR Date of Hearing 10.03.2026 12.03.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL…

VITTHALDAS NATHUBHAI SHAH,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 823/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Vitthaldas Nathubhai Shah Vs. The Pr.Cit-3 1St Floor, Tax Planning House Vejalpur Above Usmanpura Underbridge Ahmedabad. Ahmedabad 380013. Pan : Acwps 4622 C (Applicant) (Responent) : Shri Mukesh Patel, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 23/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sher Singh, CIT-DR

Section 132Section 142(1)Section 143(3)Section 263Section 80G

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2020-21 Vitthaldas Nathubhai Shah Vs. The Pr.CIT-3 1st Floor, Tax Planning House Vejalpur Above Usmanpura Underbridge Ahmedabad. Ahmedabad 380013. PAN : ACWPS 4622 C (Applicant) (Responent) : Shri Mukesh Patel, AR Assessee by : Shri Sher Singh, CIT-DR Reven…

GSP CROP SCIENCE LIMITED,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 987/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT- DR

Section 135Section 143(3)Section 144BSection 263Section 35Section 37(1)Section 40Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.987/Ahd/2025 (Assessment Year: 2020-21) GSP Crop Science Ltd., Vs. Principal Commissioner of 403, Lalita Complex, Income Tax-1, Rasal Road, Navrangpura, Ahmedabad Ahmedabad-380009 [PAN No.AAACG7984Q] (Appellant) .. (Respondent) Appellant by : Shri Mehul K. Patel, AR Respondent by: Shri Rignesh Das, CIT- DR Date of Hearing 02.09.2025 18.09.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Asse…