CIT v. Hitachi\nHome and Life Solutions (1) Ltd.

Pratham Investments, Vadodara, Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1(2)(1), Vadodara (Now DCIT, Circle 1(1)(1)), Vadodara, Gujarat

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.572, 573 & 574/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2011-12, 2014-15 & 2015-16) Pratham Investments बनाम / The Deputy Ground Floor Pratham, Vs. Commissioner of Income Makrand Desai Road, Tax Vadodara, Gujarat - 390007 Circle-1(2)(1), Vadodara (Now DCIT, Circle- 1(1)(1), Vadodara) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AACFJ7207J (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.554 & 555/Ahd/2024 (निर्धारण वर्ष / Assessment Years :…

Pratham Investments, Vadodara, Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1(2)(1), Vadodara (Now DCIT, Circle 1(1)(1)), Vadodara

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.572, 573 & 574/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2011-12, 2014-15 & 2015-16) Pratham Investments बनाम / The Deputy Ground Floor Pratham, Vs. Commissioner of Income Makrand Desai Road, Tax Vadodara, Gujarat - 390007 Circle-1(2)(1), Vadodara (Now DCIT, Circle- 1(1)(1), Vadodara) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AACFJ7207J (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.554 & 555/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2…

DCIT, Circle 1(1)(1), Vadodara vs. Pratham Investment, Vadodara

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.572, 573 & 574/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2011-12, 2014-15 & 2015-16) Pratham Investments बनाम / The Deputy Ground Floor Pratham, Vs. Commissioner of Income Makrand Desai Road, Tax Vadodara, Gujarat - 390007 Circle-1(2)(1), Vadodara (Now DCIT, Circle- 1(1)(1), Vadodara) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AACFJ7207J (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.554 & 555/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2…

DCIT, Circle 1(1)(1), Vadodara vs. Pratham Investment, Vadodara

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.572, 573 & 574/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2011-12, 2014-15 & 2015-16) Pratham Investments बनाम / The Deputy Ground Floor Pratham, Vs. Commissioner of Income Makrand Desai Road, Tax Vadodara, Gujarat - 390007 Circle-1(2)(1), Vadodara (Now DCIT, Circle- 1(1)(1), Vadodara) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AACFJ7207J (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.554 & 555/Ahd/2024 (निर्धारण वर्ष / Assessment Years :…

M/S. Pratham Developers, Vadodara vs. The Dy. Commissioner of Income Tax, Central Circle-1(2), Baroda

In the result, Ground No.4 of the assessee’s appeal is allowed in part

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14)

…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 & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14) The Deputy Commissioner M/s. Pratham बनाम/ of Income Tax Investments Vs. Circle-1(2), 2nd Floor, Pratham, Makarand Desai Aayakar Bhavan, Race Road, Near Mother’s Co…

The DCIT, Circle-1(2), Baroda vs. M/S. Pratham Investments, Baroda

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14)

…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 & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14) The Deputy Commissioner M/s. Pratham बनाम/ of Income Tax Investments Vs. Circle-1(2), 2nd Floor, Pratham, Makarand Desai Aayakar Bhavan, Race Road, Near Mother’s Co…

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

In the result, appeal ITA 226/Ahd/2017 filed by revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 226 & 227 /Ahd/2017 Assessment Year 2012-13 & 2013-14 The DCIT, M/s. Anupam Anand Circle, Industries Ltd, 138, 204, 3rd Floor S.P. Patel Vs GIDC Estate, Vithal Complex, Near Old C.K. Udyognagar, Anand- Hall, Mayfair Road, Anand- 388121 388001 (Appellant) PAN: AABCA9602Q (Respondent) Revenue by: Shri Vinod Tanwani, Sr. D.R. Assessee by: Shri M.K. Patel, A.R. Date of hearing : 30-11-2018 Date of pronouncement :15-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACC…

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

In the result, appeal ITA 226/Ahd/2017 filed by revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 226 & 227 /Ahd/2017 Assessment Year 2012-13 & 2013-14 The DCIT, M/s. Anupam Anand Circle, Industries Ltd, 138, 204, 3rd Floor S.P. Patel Vs GIDC Estate, Vithal Complex, Near Old C.K. Udyognagar, Anand- Hall, Mayfair Road, Anand- 388121 388001 (Appellant) PAN: AABCA9602Q (Respondent) Revenue by: Shri Vinod Tanwani, Sr. D.R. Assessee by: Shri M.K. Patel, A.R. Date of hearing : 30-11-2018 Date of pronouncement :15-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACC…