Which sections of the Income Tax Act does 116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 115JB, Section 132(1), Section 139(1), Section 139(5).

116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd.

Q: How many judgments cite 116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd.?

23 judgments on BharatTax cite 116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd. (66 Taxmann.com 356), spanning 2017 to 2025.

66 Taxmann.com 356High Court2016#5079 most cited

What is 116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd. authority for?

Disallowance of expenditure under Section 14A cannot exceed the amount of tax-exempt income, especially when the assessee has sufficient interest-free funds to cover investments yielding such income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr.CIT v. India Gelatine and Chemicals Ltd. · Section 14A · Section 143(3) · Section 115JB · disallowance of expenditure · exempt income · interest-free funds · total income

Sections most often in play

Section 143(3)Section 14A Section 115JB Section 132(1)Section 139(1)Section 139(5)Section 142(1)Section 145A

Issues it is cited on

section 14a company section 14 section 143(3)india total income

Judgments citing 116 (Guj) and Pr.CIT v. India Gelatine and Chemicals Ltd.

M/S. Bodal Chemicals Ltd., Ahmedabad vs. The Dy.CIT, Circle-1, Ahmedabad

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR

Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER IT(SS)A No.27 TO 30/Ahd/2021 Assessment Year : 2006-07 TO 2009-10 IT(SS)A No.14/Ahd/2022 Asstt.Year : 2010-11 The Dy.CIT M/s.Bodal Chemicals Ltd. Cent.Cir.1(1) Vs Plot No.123-124 Ahmedabad. Phase-1, GIDC Vatva, Ahmedabad. PAN : AAACD 5352 M Asstt.Year : 2009-10 IT(SS)A No.…

DCIT, Central Circle-30, New Delhi vs. Krishak Bharati Cooperative Limited, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2067/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Apr 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareek

For Appellant: Shri KVSR Krishna, C.AFor Respondent: Mr. Waseem Arshad, CIT (DR)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No.2067/DEL/2023 Assessment Year 2021-22 DCIT Krishak Bharati Cooperative Ltd. Central Circle – 30 Vs. A-60, Kailash Colony New Delhi New Delhi TAN/PAN: AAAAK 0203 G (Appellant) (Respondent) Appellant by: Shri KVSR Krishna, C.A. Respondent by: Mr. Waseem Arshad, CIT (DR) Date of hearing: 16 04 2024 Date of pronouncement: 25 04 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned appeal filed by the Revenue against the order of the Commissioner of Income Ta…

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1421/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2022AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.T. Panda, AdvFor Respondent: Shri Gurpreet Shah Singh, Sr.DR

Section 143(3)Section 14ASection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1421/DEL/2019 Assessment Year 2015-16 ACIT, v. M/s. Hindustan EPC Company Circle-11(2), Ltd., 616A, (16A, 6th Floor), Devika New Delhi. Tower, Nehru Place, New Delhi. TAN/PAN: AAFCM9606E (Appellant) (Respondent) Appellant by: Shri A.T. Panda, Adv. Respondent by: Shri Gurpreet Shah Singh, Sr.DR Date of hearing: 27 07 2022 Date of pronouncement: 29 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been at the instance of the Assessee aga…

The DCIT, Circle-1(1), Baroda vs. Gujarat Industries Power Co.Ltd., Baroda

ITA 1770/AHD/2012[2004-05]Status: DisposedITAT Ahmedabad26 May 2022AY 2004-05

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

Section 115J

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1770/Ahd/2012 and 1826/Ahd/2010, ("नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Deputy Commissioner of बनाम/ Gujarat Industries Income Tax, Circle-1(1), Power Co. Ltd. Vs. Aaykar Bhavan, Vadodara P. O. Petrochemicals, Dist.- Baroda - 391346 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant/ Respondent) .. (Appellant/Respondent) AND CO No.173/Ah…

The DCIT, Circle-1(1), Baroda vs. Gujarat Industries Power Co.Ltd., Baroda

ITA 1826/AHD/2010[2005-06]Status: DisposedITAT Ahmedabad26 May 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

Section 115J

Gujarat Industries Power Co.Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

ITA 1485/AHD/2010[2005-06]Status: DisposedITAT Ahmedabad26 May 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

Section 115J

The Dy. CIT., Circle-1(1)(1), Vadodara vs. M/S. Gujarat Industries Power Co. Ltd., Vadodara

In the result, the captioned appeals are :

ITA 2463/AHD/2016[2012-13]Status: HeardITAT Ahmedabad13 Apr 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR

Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

The DCIT, Circle-1(1), Vadodara vs. M/S. Gujarat Industries Power Co.Ltd., Vadodara

In the result, the captioned appeals are :

ITA 1257/AHD/2015[2011-12]Status: HeardITAT Ahmedabad13 Apr 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR

Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

Gujarat Industries Power Co. Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the captioned appeals are :

ITA 535/AHD/2014[2010-11]Status: HeardITAT Ahmedabad13 Apr 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR

Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

Continental Device India P.Ltd, New Delhi vs. DCIT, Circle-6(2), New Delhi

Accordingly, the appeal filed by the assessee is allowed

ITA 8314/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Mar 2022AY 2016-17

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Pradeep Dinodia, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Senior DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.8314/Del./2019 (ASSESSMENT YEAR : 2016-17) M/s. Continental Device India P. Ltd., vs. DCIT, Circle 6 (2), C – 120, Naraina Industrial Area, Phase-I, New Delhi. New Delhi – 110 028. (PAN : AAACC1853E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Senior DR Date of Hearing : 09.03.2022 Date of Order : 09.03.2022 O R D E R PER AMIT SHUKLA, JM : The aforesaid appea…

The DCIT, Circle-1(1), Baroda vs. Gujarat Industries Power Co.Ltd., Baroda

In the result, the captioned appeals are

ITA 3003/AHD/2010[2003-04]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2003-04

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Marfatia, Shri Nirmit Mehta &For Respondent: Shri Mohd. Usman, CIT DR

Section 14ASection 234BSection 234CSection 271(1)(c)Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 3003/Ahd/2010, 1534/Ahd/2009 A/w. CO No.117/Ahd/2009, 1109/Ahd/2010, 644/Ahd/2010, 521/Ahd/2012 & 495/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2003-04, 2006-07, 2007-08 & 2008-09) The DCIT Gujarat Industries बनाम/ Circle-1(1), Baroda Power Co. Ltd. Vs. P. O. Petrochemicals, Dist.- Baroda - 391346 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant/Res…

The DCIT, Circle-1(1), Baroda vs. M/S. Gujarat Industrial Power Co.Ltd., Baroda

In the result, the captioned appeals are

ITA 1534/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Marfatia, Shri Nirmit Mehta &For Respondent: Shri Mohd. Usman, CIT DR

Section 14ASection 234BSection 234CSection 271(1)(c)Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 3003/Ahd/2010, 1534/Ahd/2009 A/w. CO No.117/Ahd/2009, 1109/Ahd/2010, 644/Ahd/2010, 521/Ahd/2012 & 495/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2003-04, 2006-07, 2007-08 & 2008-09) The DCIT Gujarat Industries बनाम/ Circle-1(1), Baroda Power Co. Ltd. Vs. P. O. Petrochemicals, Dist.- Baroda - 391346 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant/Res…

M/S Goyal Sales Pvt Ltd, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(2), Raipur (Cg)

In the result, appeal of the assessee is allowed

ITA 93/BIL/2016[2012-13]Status: DisposedITAT Raipur21 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhassessment Year: 2012-13

For Appellant: Written SubmissionFor Respondent: Shri R.K. Baral, D.R

Section 143(3)Section 14A

…ITA No.93/RPR/2016 A.Y. 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Goyal Sales Pvt. Ltd., vs. The Dy. Commissioner of Income Gandhi Chowk, Tax 1(2), Raipur (C.G.). Neora, Raipur (C.G.). [PAN – AACG 8486 D] (Appellant) (Respondent) Appellant by : Written Submission Respondent by : Shri R.K. Baral, D.R. Date of hearing : 11.08.2021 Date of pronouncement : 21.10.2021 O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER : The captioned appeal has been filed a…

M/S. Srf Limited, Gurgaon vs. DCIT, New Delhi

In the result appeal of the appellant assessee is partly allowed for statistical purposes

ITA 2064/DEL/2014[2007-08]Status: DisposedITAT Delhi06 Apr 2021AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08

For Appellant: S/Shri Pradeep Dinodia &For Respondent: Shri Surender Pal, CIT DR

Section 143(3)Section 14ASection 14A(1)Section 37Section 9C

…- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 SRF Limited, DCIT, Block-C, Unitech Crest, Circle 9(1), Vs. Greenwood City, Sector-45, New Delhi. Gurgaon – 122 003 PAN AAACS0206P (Appellant) (Respondent) Assessee by: S/Shri Pradeep Dinodia & R.K. Kapoor, CA Department by : Shri Surender Pal, CIT DR Date of Hearing 20/01/2021 Date of 06/04/2021 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the assessee against order dated 23.01.2014 passed by Ld. Commissio…

Ardor in-Fin Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1121/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 May 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd Ito, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/S.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. Pan : Aagca 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ankit Talsania Revenue By : Shri Lalit P.Jain, Sr.Dr

For Appellant: Shri Ankit TalsaniaFor Respondent: Shri Lalit P.Jain, Sr.DR

Section 143(2)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT आयकर अपील सं./ ITA No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd ITO, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/s.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. PAN : AAGCA 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ankit Talsania Revenue by : Shri Lalit P.Jain, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/05/2020 घोषणा क" तार"ख /Date of Pronouncement : 2705/…

Shri Dhimantbhai Hiralal Turakhia, Ahmedabad vs. The ACIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1674/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad02 Mar 2020AY 2014-15

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri G.C. Daxini, Sr. D.R

Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Sandeep Gosain, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2014-15 Shri Dhimantbhai Hiralal The ACIT, Turakhia, B-203, Central Circle-1(1), Pushpavan Apartments, Vs Ahmedabad-380009 Nr. Ruchir Bunglows, (Respondent) Bodakdev, Ahmedabad-380054 PAN: ABIPT4166F (Appellant) Revenue by: Shri G.C. Daxini, Sr. D.R. Assessee by: Shri Parin Shah, A.R. Date of hearing : 02-03-2020 Date of pronouncement : 03-03-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ar…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 972/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2014-15

For Appellant: Shri Tushar P. Hemani, A.RFor Respondent: Shri N.R. Soni, CIT-D.R

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 972 /Ahd/2018 Assessment Year 2014-15 The DCIT, Suzlan Energy Ltd. Circle-4(1)(1), Suzlan-5, Shrimali Ahmedabad Vs Society, Nr. Shri (Appellant) Krishna Centre, Navrangpura, Ahmedabad-380015 PAN: AADCS0472N (Respondent) Revenue by: Shri N.R. Soni, CIT-D.R. Assessee by: Shri Tushar P. Hemani, A.R. Date of hearing : 16-10-2019 Date of pronouncement : 18-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ar…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Wilmar Ltd., Ahmedabad

In the result, cross objection filed by assessee in CO No

ITA 1696/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं. / I.T.A. No. 1696/Ahd/2017

For Appellant: Shri Vartik Chokshi & ShriFor Respondent: Shri Sumeet Kumar Verma

Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. / I.T.A. No. 1696/Ahd/2017 WITH CROSS OBJECTION No. 51/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT Adani Wilmar Ltd. बनाम/ Circle 1(1)(1), Fortune House, Nr. Adani Vs. ‘A’ Wing, Room No. 309, House, Mithakhali Cross 3rd Floor, Pratyaksh Kar Roads, Navrangpura, Bhavan, Ambawadi, Ahmedabad 380014 Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA8056G (Appellant / Respondent)…

The Dy. CIT, Anand Circle, Anand vs. M/S. Anupam Industries Ltd., Anand

In the result, appeal of the Revenue is dismissed

ITA 1504/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M. K. Patel, A.R

Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1504/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) Deputy Commissioner of M/s. Anupam Industries बनाम/ Income-tax Limited Vs. Anand Circle, 204, 3rd 138, GIDC Estate, Vithal Floor, S. P. Patel Udyognagar, Anand- Complex, Near Old C. K. 388121 Hall, Mayfair Road, Anand - 388001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA9602Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Satish So…

DCIT, Cir.1(1)(1), Ahmedabad vs. Ardor in-Fin Private Ltd., Ahmedabad

In the result, the appeal is partly allowed in the terms above

ITA 2739/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15

Section 143(3)Section 14A

…ITA No. 2739/Ahd/2017 DCIT Vs. Ardor In-fin Pvt Ltd Assessment year: 2014-15 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Dy. Commissioner of Income-tax ............…………......Appellant Circle 1(1)(1), Ahmedabad Vs. Ardor In-fin Pvt Ltd ...........................Respondent Ardor House, Mondeal Business Park, B/s. Gurudwara, Thaltej, Ahmedabad – 380059 [PAN : AAGCA 2925 B] Appearances by: Mudit Nagpal, for the Appellant Ankit Talsania, for the Respondent Date of concluding the hearing : 14.03.2019…