ACIT Vs. Ankur Scientific Technologies Pvt.Ltd. v. DCIT Asst.Year

42 Taxmann.com 579High Court#12784 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 36(1)(iii)Section 143(3)Section 153A(1)(b)Section 195Section 35DSection 37(1)Section 40(a)(ia)Section 40A(2)(b)

Issues it is cited on

section 5(2)(b)section 5(2)section 35dinterest free advancesmaximum marginal ratesection 40a(2)(b)section 40a(2)business expediencywritten down valuesection 36(1)(iii)rejection of books of accountcommercial expediency

Judgments citing ACIT Vs. Ankur Scientific Technologies Pvt.Ltd. v. DCIT Asst.Year

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham-Kutch vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham-Kutch

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

Kandla Export Corporation, Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, the summaries and concise ground No

ITA 155/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2025AY 2012-13

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.& DINESH MOHAN SINHA, JM आयकरअपीलसं./IT(SS)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner of Vs. Kandla Exports Corporation Income – tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFK1906F (Assessee) (Respondent) आयकरअपीलसं./IT(SS)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner of Ka…

Harsh Nareshbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 332/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Dr. Brr Kumar & Ms Suchitra Kambleआयकर अपील सं./Ita No. 332/Ahd/2024 िनधा"रण वष"/Asstt. Year: 2017-2018 Harsh Nareshbhai Patel, The Income Tax Officer, C/O. Ms Chhajed & Co. Ca, बनामVs Ward 3(3)(2), . “Kamal Shanti”, Ahmedabad. Near Sardar Patel Statue, Ahmedabad-380014. Pan: Bocpp1618C

For Appellant: Ms Preyashi Tated, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 143(2)Section 57

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ , अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD ] BEFORE DR. BRR KUMAR, VICE PRESIDENT And MS SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 332/AHD/2024 िनधा"रण वष"/Asstt. Year: 2017-2018 Harsh Nareshbhai Patel, The Income Tax Officer, C/O. MS Chhajed & Co. CA, बनामVs Ward 3(3)(2), . “Kamal Shanti”, Ahmedabad. Near Sardar Patel Statue, Ahmedabad-380014. PAN: BOCPP1618C (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee by : Ms Preyashi Tated, AR Revenue by : Shri C Dharani Nath, Sr. DR सुनवाई क" तारीख/Date of Hearing : 19/11/2024 घोषणा क"…

Ankur Scientific Technologies Private Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

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

ITA 645/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 645/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2013-14) Ankur Scientific The Dcit बनाम/ Technologies Pvt.Ltd. Circle-1(1)(1) Vs. ‘Ankur’ Baroda Nr. Navrachna School Sama, Varoda 390 024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabca 7801 R (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Surendra Modiyani, Ar ""यथ" क" ओर से/Respondent By: Shri B.P. Srivastava, Sr.Dr

For Appellant: Shri Surendra Modiyani, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 10(34)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 645/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2013-14) Ankur Scientific The DCIT बनाम/ Technologies Pvt.Ltd. Circle-1(1)(1) Vs. ‘Ankur’ Baroda Nr. Navrachna School Sama, Varoda 390 024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA 7801 R (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Surendra Modiyani, AR ""यथ" क" ओर से/Respondent by: Shri B.P. Srivastava, Sr.DR सुनवाई क" तार"ख/ Date of Hearing 07/01/2019 घोषणा क" त…

ACIT Vs. Ankur Scientific Technologies Pvt.Ltd. v. DCIT Asst.Year (42 Taxmann.com 579) — Cited in 8 Judgments | BharatTax