Commissioner of Customs v. Dilip Kumar & Co.

95 Taxmann.com 327Supreme Court of India2018#931 most cited

What is Commissioner of Customs v. Dilip Kumar & Co. authority for?

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Commissioner of Customs v. Dilip Kumar & Co. · 95 Taxmann.com 327 · strict interpretation exemption · exemption notification · burden of proof assessee · ambiguity favouring revenue · Section 11 · Section 80P · tax exemption interpretation · benefit of doubt revenue

Sections most often in play

Section 143(3)Section 139(1)Section 143(1)Section 11Section 80P(2)(a)(i)Section 144BSection 56Section 80P(2)(d)
Read the full judgment

Issues it is cited on

section 80ia(13)section 11(2)(a)section 80ia(4)(i)section 10b(8)section 33bsection 250ofsection 43(b)section 10(20a)section 3(b)section 80ib(10)preliminary expensessection 12aa(3)

Judgments citing Commissioner of Customs v. Dilip Kumar & Co.

Deputy Commissioner of Income Tax, Circle- 2, Ltu, Bengaluru vs. M/S. Robert Bosch Engineering and Business Solutions Private Limited, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…

Prathima Infrastructure Limited, Hyderabad vs. ACIT., Central Circle - 2(4), Hyderabad

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

ITA 451/HYD/2024[2017-18]Status: DisposedITAT Hyderabad27 Nov 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

For Appellant: Shri K.C.Devdas, CAFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI MANJUNATHA G. HON’BLE ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER Assessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AABCP2098P. (Respondent) (Appellant) Assessee by: Shri K.C.Devdas, CA Revenue by: Shri B. Bala Krishna, CIT-DR Date of hearing: 10.10.2024 Date of pronouncement: 27.11.2024 O R D E R PER MANJUNATHA G. A.M. The appeal filed by the assesse…

Bhagawanji Harish, Bengaluru vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 1315/BANG/2024[2023-24]Status: DisposedITAT Bangalore06 Nov 2024AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Prakash Shridhar Hegde, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2023-24 Shri Bhagawnji Harish, Vs. The Income Tax Officer, No.11/3, 4th Main Road, Ward 5(2)(1), Industrial Town, Rajajinagar, Bangalore. Bangalore – 560 044. PAN : AACPH 9005L APPELLANT RESPONDENT Appellant by : Shri Prakash Shridhar Hegde, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.10.2024 Date of Pronouncement : 06.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed…

Co-Op-Cane Development Union Gola, Lakhimpur Kheri vs. ITO Range-3(4), Lakhimpur Kheri-1

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

ITA 185/LKW/2024[2019-20]Status: DisposedITAT Lucknow24 Oct 2024AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)
Section 119Section 119(2)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Co-op Cane Development The Income Tax Officer, v. Union Gola Range-3(4) C/o Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, UP. PAN:AAAAC1960A (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, C.A. Respondent by: Shri Manu Chaurasia, CIT(DR) Date of hearing: 15 10 2024 Date of pronouncement: 24 10 2024 O R D E R PER ANADEE NATH MISSHRA, A.M.: The present appeal has been filed by the assessee challenging the impugned orde…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Megha Engineering and Infrastructures Limited, Hyderabad

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

ITA 1499/HYD/2019[2016-17]Status: DisposedITAT Hyderabad25 Sept 2024AY 2016-17

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 14ASection 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI MANJUNATHA G. HON’BLE ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, HON’BLE JUDICIAL MEMBER Assessment Year – 2020-21 The Assistant Commissioner of Vs. M/s.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN : AAECM7627A (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Shri B. Bala Krishna, CIT-DR Date of hearing: 09.09.2024 Date of pronouncement: 25.09.2024 O R D E R PER MANJUNATHA G. A.M. This appeal filed by the Re…

Anjuman E Khadimul Muslimeen Refah-E Aam, Hyderabad vs. DCIT-Exemption, Circle 1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 616/HYD/2023[2014-2015]Status: DisposedITAT Hyderabad29 Aug 2024AY 2014-2015

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, AdvocateFor Respondent: : Shri Madan Mohan Meena, DR
Section 11Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.616/Hyd/2023 (निर्धारण वर्ा/Assessment Year:2014-15) Anjuman E Khadimul Muslimeen Dy. Commissioner of Income Tax, Vs. Circle 1(1), Hyderabad. Refah-E Aam, Hyderabad. PAN:AAAAA0274F (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri K.C. Devdas, Advocate रधजस् व द्वधरध/Revenue by:: Shri Madan Mohan Meena, DR सुिवधई की तधरीख/Date of hearing: 27/08/2024 घोर्णध की तधरीख/Pronouncement: 29/08/2024…

B R Hospital and Resarch Institute, New Delhi vs. ITO, Ward-Exemption 1(3), Delhi

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

ITA 1336/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Jul 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10BSection 11Section 143(1)Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER B R Hospital Research Income Tax Officer Institute Ward Exemption-1(3) 24th Floor, E-2 Block Vs. Delhi Civic Centre Jawaharlal Nehru Marg Delhi-110 002 PAN-AAATB 9828P (Appellant) (Respondent) Assessee by Shri Basant Kumar, Adv. and Shri Anup Mukherjee, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 24/06/2024 Date of Pronouncement 31/07/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals),…

Oriental Charitable Foundation, Kolkata vs. CIT(Exemptions), Kolkata

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

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Oriental Charitable Foundation ACIT Circle-1(1)(Exempt), P-46A, Radha Bazar Lane, Vs Kolkata. Kolkata-700001. (PAN: AAATO0629B) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agrwal, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 08.05.2024 Date of Pronouncement : 04.07.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Commissio…

Primary Agricultural Credit Co-Operative Society Limited, Tumkur vs. Income Tax Officer, Ward 1 and Tps, Tumkur

ITA 947/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Deepak Gunashekar, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 2Section 57Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Primary Agricultural Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Temple Road, Nittur, Tumkur. Tumkur – 572 223. PAN : AAAAF 1047R APPELLANT RESPONDENT Appellant by : Shri Deepak Gunashekar, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against th…

Kanaka Credit Co Operative Society Limited, Chitradurga vs. Income Tax Officer, Ward-3, Davangere

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

ITA 925/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Ms. ShreeRaksha, DFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(3)Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2014-15 Kanaka Credit Co-operative Vs. The Income Tax Officer, Society Ltd., Ward 3, No.1, H H Main Road, Hosadurga, Davangere. Chitradurga – 577 527. PAN : AAAAK 1889N APPELLANT RESPONDENT Appellant by : Ms. ShreeRaksha, D. Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order d…

Akuntha Projects Private Limited, Ahmedabad vs. The Dy. Director, CPC, Bengaluru, Jurisdictional AO- the ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 52/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad20 May 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Ankit Jain, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.52/Ahd/2024 (Assessment Year: 2022-23) Akuntha Projects Pvt. Ltd., Vs. Deputy Director-CPC, 25, Chitrakut Twin Bunglows, Bengaluru Vastrapur, Ahmedabad, Present Jurisdiction Gujarat-380015 Income Tax Officer, Ward-1(1)(1), Ahmedabad [PAN No.AALCA4829P] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, A.R. Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing 02.05.2024 20.05.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICI…

The Dy. CIT, Patan Circle, Patan vs. Ajay Engineering Infrastructure Pvt. Ltd., Unjha

In the result appeal of the Revenue in ITA no

ITA 1621/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2014-15

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

The Dy.Commissioner of Income Tax, Patan Circle, Patan vs. Ajay Engg. Infrastructure Pvt. Ltd., Unjha

In the result appeal of the Revenue in ITA no

ITA 1231/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2013-14

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

The Dy. CIT, Patan Circle, Patan vs. Ajay Engineering Infrastructure Pvt. Ltd., Unjha

In the result appeal of the Revenue in ITA no

ITA 2303/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2011-12

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

The Dy. CIT, Patan Circle, Patan vs. Ajay Engineering Infrastructure Pvt. Ltd., Unjha

In the result appeal of the Revenue in ITA no

ITA 2302/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

The ACIT, Patan Circle, Patan vs. Ajay Engineering Infrastructure Pvt. Ltd., Unjha

In the result appeal of the Revenue in ITA no

ITA 2118/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2009-10

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

Khurana Engineering Ltd., Ahmedabad vs. The ACIT.(OSD), Circle-1, Ahmedabad

ITA 2357/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2352/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2308/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2007-08

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…