CIT v. Gujrat State Road Transport Corporation

265 CTR 64High Court2014#1092 most cited

What is CIT v. Gujrat State Road Transport Corporation authority for?

Employee contributions to provident fund and ESI are deductible only if deposited by the due date prescribed under the respective PF/ESI Acts, and not merely by the due date for filing the income tax return.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Gujrat State Road Transport Corporation · Section 43B · Section 36(1)(va) · employees' contribution · provident fund deduction · ESI deduction · due date for deposit · PF ESI payment · Income Tax Act · Section 2(24)(x) · Section 271(1)(c)

Sections most often in play

Section 2(24)(x)Section 271(1)(c)Section 43B

Judgments citing CIT v. Gujrat State Road Transport Corporation

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. COMM. OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 957/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 271Section 271(1)(c)

…assessee. Further, we observe that though the Gujarat High Court in the case of Commissioner of Income-tax-II vs. Gujarat State Road Transport Corporation [2014] 41 taxmann.com 100 (Gujarat)/[2014] 223 Taxman 398 (Gujarat)/[2014] 366 ITR 170 (Gujarat)/[2014] 265 CTR 64 (Gujarat)[26-12-2013] had decided the issue against the assessee, but this decision was passed at a later date and could not be held to be binding on the assessee for the impugned year under consideration. In the case of Commissioner of Income-tax vs. SPL Industries Ltd. [2011] 9 taxmann.com 195 (Delhi)[07-07-2010], the Delhi High Court held that…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2202/AHD/2018[2016-17]Status: DisposedITAT Ahmedabad13 May 2022AY 2016-17

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2201/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad13 May 2022AY 2015-16

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 1499/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 May 2022AY 2011-12

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2917/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2916/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad13 May 2022AY 2013-14

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD vs. M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2706/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad13 May 2022AY 2009-10

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 1281/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad13 May 2022AY 2012-13

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2765/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2334/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad13 May 2022AY 2011-12

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 3126/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 1966/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad13 May 2022AY 2007-08

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE JT.CIT.,(OSD)CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 1385/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad13 May 2022AY 2009-10

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 442/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad13 May 2022AY 2007-08

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 441/AHD/2011[2004-05]Status: DisposedITAT Ahmedabad13 May 2022AY 2004-05

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ADDL.CIT., RANGE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 3254/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 722/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 May 2022AY 2006-07

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2489/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad13 May 2022AY 2005-06

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 118/AHD/2009[2002-03]Status: DisposedITAT Ahmedabad13 May 2022AY 2002-03

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

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