Which sections of the Income Tax Act does CIT v. Gujarat State Road Transport Corpn come up under?

It is most often cited in judgments turning on Section 1961, Section 43B, Section 115BBE, Section 142(1), Section 143(3), Section 263.

CIT v. Gujarat State Road Transport Corpn

Q: How many judgments cite CIT v. Gujarat State Road Transport Corpn?

540 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100), spanning 2015 to 2025.

41 Taxmann.com 100High Court2014#118 most cited

What is CIT v. Gujarat State Road Transport Corpn authority for?

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

540

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Gujarat State Road Transport Corpn · Section 43B · Section 36(1)(va) · employees contribution to PF · welfare funds due date · allowable deduction · income tax return filing date · Section 2(24)(x) · provident fund payment · EssaeTeraoka distinguishing

Sections most often in play

Section 1961 Section 43B Section 115BBE Section 142(1)Section 143(3)Section 263 Section 69A Section 69B

Issues it is cited on

section 158be section 43b(b)employees contribution to pf clarificatory amendment section 113 section 92f section 2(24)(x)retrospective amendment section 36(1)(va)section 43b section 158bb section 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

DCIT, Corp Cir-2(1), Chennai vs. Florind Uppers Pvt Ltd, Chennai

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

ITA 118/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Aug 2019AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.118/Chny/2019 "नधा"रण वष"/Assessment Year:2013-14

For Appellant: Shri ARV Sreenivasan, JCITFor Respondent: None

Section 139(1)Section 2(24)(x)Section 3Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘‘ए” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद"य एवं एस जयरामन, लेखा सद"य के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.No.118/Chny/2019 "नधा"रण वष"/Assessment Year:2013-14 The Dy. Commissioner of Income Tax, M/s. Florind Uppers Pvt. Ltd., Corporate Circle-2(1), Vs. No.29, College Road, Nugambakkam, Chennai. Chennai – 600 006. [PAN: AAACF 9811D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri ARV Sreenivasan, JCIT ""यथ" क" ओर से/Respo…

Cb Doctor Ventilators Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

In the result, assessee’s appeal is dismissed

ITA 2833/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad08 Aug 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roycb Doctor Ventilators Pvt. Ltd., Vs. Ito, 3607-3608, Gidc Estate, Ward – 1(1)(3), Phase – Iv, Vatva, Ahmedabad. Ahmedabad – 382 445. [Pan No. Aadcc 3410 A] (Appellant) (Respondent) ..

For Appellant: --None--For Respondent: Shri Richa Rastogi, Sr. D.R

Section 143(3)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER CB Doctor Ventilators Pvt. Ltd., Vs. ITO, 3607-3608, GIDC Estate, Ward – 1(1)(3), Phase – IV, Vatva, Ahmedabad. Ahmedabad – 382 445. [PAN No. AADCC 3410 A] (Appellant) (Respondent) .. Appellant by : --None-- Respondent by : Shri Richa Rastogi, Sr. D.R. Date of Hearing 17/07/2019 Date of Pronouncement 08/08/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 28.09.2017 passed by the Commissioner…

Ascendum Solutions (India) Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(4), Ahmedabad

In the result, assessee’s appeal is dismissed

ITA 1944/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Aug 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royascendum Solutions (India) Pvt. Vs. Ito, Ltd., 19, Akshat Kalyan Society, Ward – 1(1)(4), Nr. Nagri Hospital, Ahmedabad. Mithakhali, Ahmedabad.

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R

Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER Ascendum Solutions (India) Pvt. Vs. ITO, Ltd., 19, Akshat Kalyan Society, Ward – 1(1)(4), Nr. Nagri Hospital, Ahmedabad. Mithakhali, Ahmedabad. [PAN No. AAGCA 8236 M] (Appellant) (Respondent) .. Appellant by : Shri Biren Shah, A.R. Respondent by : Shri B. P. Srivastava, Sr. D.R. Date of Hearing 31/07/2019 Date of Pronouncement 06/08/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 28.07.2017…

Agrawal Jmc Joint Venture, Ahmedabad vs. The Add.CIT.Range-9, Ahmedabad

In the result, the appeal filed by the Assessee is partly allowed for statistical purpose

ITA 2037/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad06 Aug 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri S. K. Dev, Sr. D.R

Section 139Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.2037/Ahd/2011 (Assessment Year : 2007-08) Agrawal JMC Joint Venture, Vs. The Add. CIT, A-104, Sapath IV, Range – 9, Opp. Karnavati Club, Ahmedabad. S. G. Road, Ahmedabad. [PAN No. AAAAA 7053 J] (Appellant) .. (Respondent) Appellant by : Shri Parin Shah, A.R. Respondent by: Shri S. K. Dev, Sr. D.R. Date of Hearing 22.07.2019 Date of Pronouncement 06.08.2019 O R D E R PER Ms. MADHUMITA ROY -JM: The instant appeal filed by the assessee is directed against the…

Decor Home (I) Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, appeal filed by the Assessee is partly allowed

ITA 2207/AHD/2016[2012-13]Status: DisposedITAT Surat24 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2207/Ahd/2016 "नधा"रण वष"/Assessment Year : 2012-13 Décor Home (India) Pvt. Ltd., Vs. Assistant Commissioner Of Income 702-A, Tirupati-Plaza, Tax, Circle-1(1)(2), Surat. Nr.Collector Officer, Nanpura, Surat. [Pan: Aabcd 5710 E] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Suresh K. Kabra – Ca राज"व क" ओर से /Revenue By Shri S.R.Meena – Sr.Dr

Section 2(24)(x)Section 36(1)(va)Section 43B

…Décor Home (I) Pvt. Ltd., Vs. ACIT, Cir-1(1)(2),Surat/ITA No.2207/AHD/2016 : A.Y.2012-13 Page 1 of 4 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2207/AHD/2016 "नधा"रण वष"/Assessment Year : 2012-13 Décor Home (India) Pvt. Ltd., Vs. Assistant Commissioner of Income 702-A, Tirupati-Plaza, Tax, Circle-1(1)(2), Surat. Nr.Collector Officer, Nanpura, Surat. [PAN: AABCD 5710 E] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee by Shri Suresh K. Kabra – CA राज"…

The Parbhani District Central Co-Op. Bank Ltd vs. Assistant Commissioner of Income-Tax

In the result, the appeal of Revenue in ITA

ITA 2499/PUN/2016[2012-13]Status: DisposedITAT Pune17 Jul 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Pankaj Garg

Section 143(3)Section 194ASection 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.2499/PUN/2016 "नधा"रण वष" / Assessment Year : 2012-13 The Parbhani Dist. Central Co-operative ………. अपीलाथ" / Bank Ltd., Appellant Jawaharlal Nehru Road, Parbhani – 431401. PAN : AAAAT6996R. बनाम v/s The Asst. Commissioner of Income Tax, ………. ""यथ" / Jalna Circle, Jalna. Respondent आयकर अपील सं. / ITA No.2567/PUN/2016 "नधा"रण वष" / Assessment Year : 2012-13 The Asst. Commissioner of Income Tax, ………. अपीलाथ" / Jalna Circle, Ja…

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

In the result, appeals of the assessee are allowed for statistical purposes

ITA 619/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar&Smt. Madhumita Royआयकरअपीलसं.Ita No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12

For Appellant: ShriJamesKurian, Sr. DRFor Respondent: ShriTusharHemani, CA

Section 115JSection 143(3)Section 14a

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT &SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12 DCIT Vs. M/s. Suzlon Energy Cir-4(1)(1), Ltd.Suzlon, 5, Shrimali Ahmedabad Society, Near Krishana Complex, Navrangpura, Ahmedabad- 380009 M/s. Suzlon Energy DCIT Ltd.Suzlon, 5, Shrimali Cir-4(1)(1), Society, Near Krishana Ahmedabad Complex, Navrangpura, Ahmedabad- 380009 PAN:AAD CS0 472 N PAN:AAD CS0 472 N (Appellant/Respondent) (Respondent/Cro…

Denis Chem Lab Limited, Gandhinagar vs. The ACIT, Mehsana Circle, Mehsana

In the result, assessee’s appeal is thus partly allowed

ITA 1884/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R

Section 139(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1884/Ahd/2017 (Assessment Year : 2013-14) Denis Chem Lab Ltd., Vs. ACIT, GIDC Estate, Phase-I, Mehsana Circle, Block No. 457, Mehsana. Village – Chhatral, Tal. Kalol, Dist. Gandhinagar. [PAN No. AAACD 4123 C] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, A.R. Respondent by : Shri Vinod Tanwani, Sr. D.R. 11.06.2019 Date of Hearing Date of Pronouncement 18.06.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Assessee is di…

Shri Khodiyar Fabricators and Technologies Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 1128/AHD/2017[2013-14]Status: DisposedITAT Surat15 May 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 2Section 28Section 36(1)(va)Section 43B

…Page 1 of 3 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.1128/AHD/2017: Assessment Year: 2013-14 M/s. Shree Khodiyar Fabricators and Vs. Income Tax Officer, Technologies Pvt. Ltd. Ward-2, Surat 13/B, Darpan Row House B/h Nutan Row House , Palanpur Jakat Naka , Surat 395009 PAN:AAMCS5796E Appellant Respondent Assessee by None Revenue by Shri Prasoon Kabra, Sr. D.R. Date of hearing 15.05.2019 Date of pronouncement 15.05.2019 ORDER PER O. P. MEENA, AM 1. This appeal filed…

M/S. Shree Padmavati Engineers (I) Pvt.Ltd., Mumbai vs. The Additional Commissioner of Income Tax, Bharuch Range, Bharuch

In the result, the appeal of the assessee is partly allowed

ITA 1815/AHD/2016[2011-12]Status: DisposedITAT Surat02 May 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri O. P. Meena

…Shree Padamavati Engineering (I) Pvt. Ltd. v. Addl. CIT Bharuch /I.T.A. No. 1815/AHD/2016/A.Y.11-12 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No. 1815/AHD/2016: Assessment Year: 2011-12 M/s. Shree Padamavati Vs. Additional Commissioner of Engineers (I) Pvt. Ltd. , Income-tax, Bharuch B14/15, Ground Floor, Western Edge II, Western Express Highway, Borivali (East) Mumbai PAN: AAGCS 3122A Appellant Respondent Assessee by Shri Kiran Kapadia , CA Revenue by Ms. Anupama Singla, Sr. D.R. Date of hearing 01.…

Darshanam Life Space Pvt. Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1), Baroda

In the result, the appeal filed by the assessee is partly allowed

ITA 1662/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1590/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1St Floor, 3Rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. Pan: Aadcd2030M

For Appellant: Shri Mukund Bakshi, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1590/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1st Floor, 3rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. PAN: AADCD2030M आयकर अपील सं./ITA No.1662/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Ltd. Circle-1(1)(1), Vs. 1st Fl…

The DCIT, Circle-1(1)(2), Ahmedabad vs. M/S. Corrtech Energy Ltd ( Formerly Known As Mjb Gas Turbine Services Ltd.), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 1970/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.1970/Ahd/2015 With Co No.162/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-12 Dcit, Cir.1(1)(2) Vs. M/S.Corrtech Energy Ltd. Ahmedabad. (Mjb Gas Turbine Services Ltd.) 22, Dhara Centre Nr. Vijay Char Rasta Navrangpura Ahmedabad 380 009. Pan : Aaaci 8838 F

For Appellant: Shri Afaq Saiyad, ARFor Respondent: Shri Subhas Bains, CIT-DR

Section 143(1)Section 143(2)Section 145ASection 2(22)(e)Section 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1970/Ahd/2015 With CO No.162/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-12 DCIT, cir.1(1)(2) Vs. M/s.Corrtech Energy Ltd. Ahmedabad. (MJB Gas Turbine Services Ltd.) 22, Dhara Centre Nr. Vijay Char Rasta Navrangpura Ahmedabad 380 009. PAN : AAACI 8838 F अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri Subhas Bains, CIT-DR Assessee by : Shri Afaq Saiyad, AR सुनवाई क" तार"ख/Date of Hearing : 2…

M V Omni Projects (India) Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2001/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2014-15

Bench: Us The Ld. Counsel Has Submitted Before Us That Ground No. 1 In Respect Of Disallowance Of Deduction Of Rs. 3,29,935/- By Invoking Provision Of Section 36(1)(Va) In Respect Of Employee’S Contribution To Provident Fund, Esic Has Been Decided Against The Assessee In View Of The Decision Of Hon’Ble Jurisdictional Gujarat High Court In The Case Of Gujarat State Road Transport Corporation (2014) 41 Taxman.Com 100 (Guj).

For Appellant: Shri Jignesh P. Parikh, A.RFor Respondent: Ms. Aparna Agrawal, Sr. D.R

Section 139(1)Section 143(3)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2014-15 M.V. Omni Projects The DCIT, (India) Limited, A 201, Circle-2(1)(2), 202, Shivalik Yash, Vs Ahmedabad Opp. Shastrinagar BRTS (Respondent) Bus Stop, Naranpura, Ahmedabad PAN: AADCM1155A (Appellant) Revenue by: Ms. Aparna Agrawal, Sr. D.R. Assessee by: Shri Jignesh P. Parikh, A.R. Date of hearing : 08-02-2019 Date of pronouncement : 18-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ari…

Max Vigil Securities Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1300/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2014-15

Bench: The Ld. Cit(A). The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee After Referring The Decisiont In The Case Of Cit(A) Vs. Gsrtc Of The Hon’Ble Gujarat High Court.

For Appellant: Shri Altaq Saiyad, A.RFor Respondent: Shri Shiv Sevak, Sr. D.R

Section 143(3)Section 2(24)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2014-15 Max Vigil Securities Pvt. The DCIT, Ltd. 42, Astha Complex, Circle-2(1)(2), Opp. R.T.O., Subhash Vs Ahmedabad-380009 Bridge, (Respondent) Ahmedabd-380027 PAN: AAFCM0319Q (Appellant) Revenue by: Shri Shiv Sevak, Sr. D.R. Assessee by: Shri Altaq Saiyad, A.R. Date of hearing : 11-02-2019 Date of pronouncement : 18-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, arises from order of the…

Trio Elevators Company (India) Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(2), Ahmedabad

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

ITA 792/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 792/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) Trio Elevators Company The Dy.Cit बनाम/ (India) Ltd. Circle-4(1)(2) Vs. 404, Shivam Complex Ahmedabad Bhuyangdev Cross Road Sola Road, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacct 4923 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri B.P. Srivastava, Sr.Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 36(1)(vii)Section 36(2)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 792/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) Trio Elevators Company The Dy.CIT बनाम/ (India) Ltd. Circle-4(1)(2) Vs. 404, Shivam Complex Ahmedabad Bhuyangdev Cross Road Sola Road, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCT 4923 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Bandish Soparkar, AR ""यथ" क" ओर से/Respondent by: Shri B.P. Srivastava, Sr.DR 31/12/2018 सुनवाई क" तार"ख/ Da…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed, and CO of the assessee is partly allowed for statistical purposes

ITA 525/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2009-10

Bench: Shri Waseem Ahmed & Smtmadhumita Royआयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) Dcit, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaccs 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant By : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Vinod Talwani, Sr. D.RFor Respondent: 29/10/2018

Section 10BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SMTMADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) DCIT, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AACCS 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant by : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Responde…

M/S. Schutz Dishman Biotech Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1947/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER 1. आयकर अपील सं./ITA No.1909/Ahd/2015 2. आयकर अपील सं./ITA No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The DCIT 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The DCIT Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee by : Shri Tushar Hemani & Shri Parim…

The DCIT, Circle-8, Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

Sabri Chemicals Pvt. Ltd., Baroda vs. The ACIT, Circle-2(1)(1), Baroda

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

ITA 1019/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2018AY 2012-13

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: 04/10/2018

Section 143(3)Section 28Section 36(1)(va)Section 36(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Mh* Mh* Mh* अहमदाबाद । Mh* IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ds le{kA LkoZJh oZJh oZJh olhe oZJh olhe olhe vgen olhe vgen vgen] ys[kk lnL; , vgen ] ys[kk lnL; , ] ys[kk lnL; ,oaoaoaoa Ek/Ek/Ek/Ek/kqferk ] ys[kk lnL; , kqferk kqferk jkW; kqferk jkW; jkW;] U; jkW; ] U; ] U;kfkfkfkf;d lnL; ] U; ;d lnL; ;d lnL; ds le{kA ;d lnL; ds le{kA ds le{kA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SMT MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., ACIT, बनाम/ A/2/236,…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 2223/AHD/2016[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13

Section 2Section 28Section 36(1)(va)Section 43B

…Karpara Project Engineering Pvt. Ltd. v. ACIT 1(1)(2) Surat/I.T.A. No.2223/Ahd/2016/ A.Y. 12-13 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Karpara Project Engineering Pvt. Ltd. Vs. Assistant 405, SN S Platina, Near Reliance Commissioner of Market B/H J. H Ambani School Above Income Tax, Circle- Surat Peoples Co-operative Bank Surat 1(1)(2) Surat 395007: PAN: A…