CIT v. Sarjan Realities Ltd.

50 Taxmann.com 52High Court2014#6688 most cited

What is CIT v. Sarjan Realities Ltd. authority for?

A payment of interest cannot be deemed excessive or unreasonable solely because the assessee pays different rates to different companies, provided the rates are not above the market rate.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Sarjan Realities Ltd. · 50 Taxmann.com 52 · Section 40A(2)(b) · interest payment to related parties · excessive and unreasonable interest · market rate of interest · fair market value

Sections most often in play

Section 143(3)Section 1963Section 234ASection 234BSection 234CSection 250Section 40A(2)(b)

Judgments citing CIT v. Sarjan Realities Ltd.

Adani Infrastructure Management Services Limited, Ahmedabad vs. Nafac Delhi, Present Jurisdiction Deputy Commissioner of Income Tax, Circle 1(1)(1), Ahmedabad

In the result, the appeal of the assessee stands allowed

ITA 300/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2021-22

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Santosh Kumar, Sr.DR
Section 143(3)Section 234ASection 250Section 40A(2)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ["ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम ।] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.300/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Adani Infrastructure DCIT बनाम/ Management Services Ltd. Circle-1(1)(1) Adani Corporate House Ahmedabad – 380 051 v/s. Adani Shantigram Nr. Vaishno Devi Circle S G Highway Khodiyar Ahmedabad – 382 421 "थायी लेखा सं./PAN: AAPCA 6798 M (अपीलाथ#/ Appellant) ($% यथ#/ Respond…

Varun Satyapal Singhal, Vadodara vs. The Incometax Officer, Ward-1(2)(3( Now the DCIT, Circle-1(1)(1), Vadodara

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

ITA 636/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2013-14

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

Section 250Section 40ASection 40A(2)(a)Section 40A(2)(b)Section 41(1)Section 68

…e learned ITAT which calls for interference of this Court. No question of law much less any substantial question of law arises.” 5. Further, this Court also took into consideration, another decision of this Court in “CIT-IV VS. SARJAN REALITIES LTD.”, [2014] 50 Taxmann.com 52 (Gujarat), wherein, in Para-4 it is observed as under; 4. Heard Shri Varun Patel, learned advocate for the revenue. Now so far as question no. 2(a) with respect to disallowance of Rs.1,22,13,280/made by the AO u/s 40A(2)(b) of the Act being excessive interest paid to I.T.A No. 636/Ahd/2023 A.Y. 2013-14 Page No 13 Varun Satyapal Singhal vs.…

Yeturu Bio Tech Limited, Hyderabad vs. Asst. Commissioner of Income Tax(OSD), Ward-17(4), Hyderabad

Appeals are partly allowed in above terms

ITA 549/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 Jul 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A.V Raghu Ram, AdvFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Shri S.S. GODARA, Judicial Member and Shri L.P. SAHU, Accountant Member ITA Nos. 1502 to 1504/Hyd./2016 Assessment Years : 2010-11 to 2012-13 ITA No. 1496/Hyd./2017 Assessment Year : 2013-14 ITA No. 549/Hyd./2018 Assessment Year : 2014-15 M/s Yeturu Bio Tech Limited vs. Dy.CIT, Circle 3(3) Hyderabad [Presently ITO, Ward 17(4)] Hyderabad. [PAN: AAACY0850F] (Appellant) (Respondent) For Appellant: Sri A.V Raghu Ram, Adv. For Respondent : Shri Rohit Mujumdar, DR Smt. M. Narmada, DR [in ITA 549/Hyd/2018] D…

Yeturu Bio Tech Limited, Hyderabad vs. Income Tax Officer, Ward-17(4), Hyderabad

Appeals are partly allowed in above terms

ITA 1496/HYD/2017[2013-14]Status: DisposedITAT Hyderabad12 Jul 2021AY 2013-14

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A.V Raghu Ram, AdvFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Shri S.S. GODARA, Judicial Member and Shri L.P. SAHU, Accountant Member ITA Nos. 1502 to 1504/Hyd./2016 Assessment Years : 2010-11 to 2012-13 ITA No. 1496/Hyd./2017 Assessment Year : 2013-14 ITA No. 549/Hyd./2018 Assessment Year : 2014-15 M/s Yeturu Bio Tech Limited vs. Dy.CIT, Circle 3(3) Hyderabad [Presently ITO, Ward 17(4)] Hyderabad. [PAN: AAACY0850F] (Appellant) (Respondent) For Appellant: Sri A.V Raghu Ram, Adv. For Respondent : Shri Rohit Mujumdar, DR Smt. M. Narmada, DR [in ITA 549/Hyd/2018] D…

Yeturu Bio Tech Limited, Hyderabad vs. DCIT, Cricle-3(3), Hyderabad

Appeals are partly allowed in above terms

ITA 1504/HYD/2016[2012-13]Status: DisposedITAT Hyderabad12 Jul 2021AY 2012-13

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A.V Raghu Ram, AdvFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Shri S.S. GODARA, Judicial Member and Shri L.P. SAHU, Accountant Member ITA Nos. 1502 to 1504/Hyd./2016 Assessment Years : 2010-11 to 2012-13 ITA No. 1496/Hyd./2017 Assessment Year : 2013-14 ITA No. 549/Hyd./2018 Assessment Year : 2014-15 M/s Yeturu Bio Tech Limited vs. Dy.CIT, Circle 3(3) Hyderabad [Presently ITO, Ward 17(4)] Hyderabad. [PAN: AAACY0850F] (Appellant) (Respondent) For Appellant: Sri A.V Raghu Ram, Adv. For Respondent : Shri Rohit Mujumdar, DR Smt. M. Narmada, DR [in ITA 549/Hyd/2018] D…

Yeturu Bio Tech Limited, Hyderabad vs. DCIT, Cricle-3(3), Hyderabad

Appeals are partly allowed in above terms

ITA 1503/HYD/2016[2011-12]Status: DisposedITAT Hyderabad12 Jul 2021AY 2011-12

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A.V Raghu Ram, AdvFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Shri S.S. GODARA, Judicial Member and Shri L.P. SAHU, Accountant Member ITA Nos. 1502 to 1504/Hyd./2016 Assessment Years : 2010-11 to 2012-13 ITA No. 1496/Hyd./2017 Assessment Year : 2013-14 ITA No. 549/Hyd./2018 Assessment Year : 2014-15 M/s Yeturu Bio Tech Limited vs. Dy.CIT, Circle 3(3) Hyderabad [Presently ITO, Ward 17(4)] Hyderabad. [PAN: AAACY0850F] (Appellant) (Respondent) For Appellant: Sri A.V Raghu Ram, Adv. For Respondent : Shri Rohit Mujumdar, DR Smt. M. Narmada, DR [in ITA 549/Hyd/2018] D…

Yeturu Bio Tech Limited, Hyderabad vs. DCIT, Cricle-3(3), Hyderabad

Appeals are partly allowed in above terms

ITA 1502/HYD/2016[2010-11]Status: DisposedITAT Hyderabad12 Jul 2021AY 2010-11

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A.V Raghu Ram, AdvFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Shri S.S. GODARA, Judicial Member and Shri L.P. SAHU, Accountant Member ITA Nos. 1502 to 1504/Hyd./2016 Assessment Years : 2010-11 to 2012-13 ITA No. 1496/Hyd./2017 Assessment Year : 2013-14 ITA No. 549/Hyd./2018 Assessment Year : 2014-15 M/s Yeturu Bio Tech Limited vs. Dy.CIT, Circle 3(3) Hyderabad [Presently ITO, Ward 17(4)] Hyderabad. [PAN: AAACY0850F] (Appellant) (Respondent) For Appellant: Sri A.V Raghu Ram, Adv. For Respondent : Shri Rohit Mujumdar, DR Smt. M. Narmada, DR [in ITA 549/Hyd/2018] D…

M/S. K.N. Diamond, Bilimora vs. The Asstt. Commissioner of Income Tax, Navsari Circle, Navsari

ITA 1788/AHD/2016[2012-13]Status: DisposedITAT Surat04 Feb 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 194JSection 40Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.1788/AHD/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/s K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [PAN: AADFK 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue by Smt. Anupama Singla – Sr.DR सुनवाई की तारीख/ Date of hearing: 20.0…

Priya Blue Industries Pvt. Ltd., Bhavnagar vs. The Asstt. Commissioner of Income Tax, Circle-1, Bhavnagar

ITA 1/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2020AY 2013-14

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. Nos. 1 & 2/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

For Appellant: Shri T. P. Hemani, Sr. Advocate

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1 & 2/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15) Priya Blue Industries Assistant Commissioner बनाम/ Pvt. Ltd. of Income-tax Vs. 1563/A, Ashirwad, Rupani Circle-1, Bhavnagar Sardarnagar Road, Bhavnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCP2808B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri T. P. Hemani, Sr. Advocate ""यथ" क" ओर से / Sh…

M/S. Neptune Associates, Vadodara vs. The DCIT, Circle-1(2), Vadodara

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

ITA 2907/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15)

For Respondent: Shri Vidhyut Trivedi, CIT.D.R
Section 40A(2)Section 40A(2)(b)

…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. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Neptune Associates The Deputy बनाम/ 22/23, Rokadnath Commissioner of Vs. Society, Race Course Income Tax Circle (South), Vadodara Circle 1(2), - 390007 Aayakar bhavan, Race Course, Vadodara – 390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAN5530F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Milind Mehta, A.R. अपीलाथ" ओर…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Ahmedabad Strips Private Ltd., Ahmedabad

In the result, both the appeals of the Assessee are allowed

ITA 2741/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Smt. Sonia Kumar, Sr. D.RFor Respondent: Shri Bhavesh Shah, C.A
Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 2741/AHD/2017 & C.O. No. 20/AHD/19 (Assessment Year: 2013-14) DCIT, Circle1(1)(1), V/S Ahmedabad Strips Pvt. Ahmedabad Ltd. 604, Sarap Complex Navjivan Press Road, B/h Gujarat Vidyapith, Off Ashram Road, Ahmedabad-380014 Ahmedabad Strips Pvt. Ltd. 604, Sarap Complex V/S DCIT, Circle1(1)(1), Navjivan Press Road, B/h Ahmedabad Gujarat Vidyapith, Off Ashram Road, Ahmedabad-380014 (Appellant) (Respondent) PAN: AABCA 8222A Appellant by : Smt. Sonia Kumar, S…

The ITO, Ward-1(3), Ahmedabad vs. M/S. Crystal Ceramic Industries Pvt. Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 526/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad26 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 526/Ahd/2016 "नधा"रण वष"/Assessment Year: 2009-10 Ito, Ward-1(1)(3) M/S.Crystal Ceramic Ahmedabad. Vs Industries P.Ltd. B-19, Vishnu Park Society Opp: Bethak B/H. Bhagyodaya Tenaments Naroda, Ahmedabad 382 345. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Vinod Tanwani, Sr.Dr Assessee By : Shri Tushar Hemani, Ar

For Appellant: Shri Tushar Hemani, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 143(3)Section 263Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 526/Ahd/2016 "नधा"रण वष"/Assessment Year: 2009-10 ITO, Ward-1(1)(3) M/s.Crystal Ceramic Ahmedabad. Vs Industries P.Ltd. B-19, Vishnu Park Society Opp: Bethak B/h. Bhagyodaya Tenaments Naroda, Ahmedabad 382 345. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri Vinod Tanwani, Sr.DR Assessee by : Shri Tushar Hemani, AR सुनवाई क" तार"ख/Date of Hearing : 24/04/2019 घोषणा क" तार"ख /Date…

The Dy. CIT, Circle-1(1)(1), Ahmedabad vs. M/S. Ahmedabad Strips Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 3454/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.3454/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, Ahmedabad Strips Pvt. Ltd., Circle-1(1)(1), 604, Sarap Complex, 6Th Floor, Vs. Ahmedabad Navjivan Press Road, B/H. Gujarat Vidhyapith, Off Ashram Road, Ahmedabad-380014. Pan: Aabca8222A

For Appellant: Shri Bhavesh Shah, A.R
Section 36(1)(iii)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.3454/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, Ahmedabad Strips Pvt. Ltd., Circle-1(1)(1), 604, Sarap Complex, 6th Floor, Vs. Ahmedabad Navjivan Press Road, B/h. Gujarat Vidhyapith, Off Ashram Road, Ahmedabad-380014. PAN: AABCA8222A (Applicant) (Respondent) : Revenue by Shri Vinod Tanwani, Sr. D.R Assessee by : Shri Bhavesh Shah, A.R सुनवाई क" तार"ख/Date of Hearing : 08/02/2019 घोषणा क" तार"ख /Date of Pro…

Shri Mahendrakumar Dalichand Shah, Ahmedabad vs. The Income Tax Officer, Ward-1(3)(3), Ahmedabad

In the result, assessee’s appeal is partly allowed

ITA 3389/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad19 Feb 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri B. L. Meena, Sr. D.R
Section 143(2)Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.3389/Ahd/2016 (Assessment Year : 2012-13) Shri Mahendrakumar Vs. ITO, Dalichand Shah, Ward – 1(3)(3), 2518, Devsa Na Pado, Ahmedabad. Opp. SaurashtraFarsan, Kalupur, Ahmedabad. [PAN No. AQTPS 7084 B] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, A.R. Respondent by : Shri B. L. Meena, Sr. D.R. Date of Hearing 30/11/2018 Date of Pronouncement 19/02/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Assessee is…

Priya Blue Industries Pvt. Ltd., Bhavnagar vs. The Asstt. Commissioner of Income Tax, Circle-1, Bhavnagar

In the result, appeal of the assessee is allowed

ITA 1195/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1195/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri tushar P. Hemani, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(2)Section 37Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘ए’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1195/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2012-13) Priya Blue Industries Pvt.Ltd. The Asst.CIT बनाम/ 1563/A, Ashirwad Circle-1 Vs. Rupani Sardarnagar Road Bhavnagar Bhavnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCP 2808 B .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri tushar P. Hemani, AR ""यथ" क" ओर से/Respondent by : Shri S.K. Dev, Sr.DR 14/02/…

The DCIT, Anand Circle, Anand vs. M/S. Khambhalia Wind Farm Developers Ltd. (Formerly Known As Elecon Wind Farm Developers Ltd.), Anand

In the result, the appeal of the revenue is dismissed

ITA 1980/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Feb 2019AY 2011-12
For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Lalit P Jain, Sr. D.R
Section 143(2)Section 143(3)Section 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2011-12 The DCIT, M/s. Khambhalia Wind Anand Circle, Farm Developers Ltd. 204, 3rd Floor, Vs (Formerly known as S.P. Patel Complex, Elecon Wind Farm Near Old C.K. Hall, Developers Ltd.), Mayfair Road, Anand Sojitra Road, Anand-388001 Vallabh Vidyanagar, (Appellant) Anand-388120 PAN: AACCE5646B (Respondent) Revenue by: Shri Lalit P Jain, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 22-01-2019 Date of pronouncement : 15-02-2019 आ…

ITO, Ward-2(1)(3), Ahmedabad vs. Hemato Oncology Clinic (Ahmedabad)P.Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 3411/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad19 Apr 2018AY 2012-13
Section 40A(2)Section 40A(2)(b)

…ITA No. 3411/Ahd/2015 ITO Vs. Hemato Oncology Clinic Assessment year: 2012-13 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] Assessment Year: 2012-13 Income Tax Officer ............…………......Appellant Ward 2(1)(3), Ahmedabad Vs. Hemato Oncology Clinic (Ahmedabad) Pvt Ltd ...........................Respondent Vdanta, Nr. Samved Hospital, Commerce College Road, Navrangpura, Ahmedabad [PAN : AABCH 4932 Q] Appearances by: Mudit Nagpal for the Appellant SN Divetia for the Respondent Date of concluding the hearing : 25.01.2018 Date of…

CIT v. Sarjan Realities Ltd. (50 Taxmann.com 52) — Cited in 17 Judgments | BharatTax