DCIT v. Rameshbhai C. Prajapati

140 ITD 488Income Tax Appellate Tribunal2013#13118 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing DCIT v. Rameshbhai C. Prajapati

DCIT, Chennai vs. Avalon Technologies P. Ltd., Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 214/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…disallowances are on account of the infringement provisions contained in the Act and cannot be taken for the benefit of the assessee. 2.4 The learned CIT(A) failed to consider the judgment of the Ahmedabad Tribunal in the case of Rameshbhai C Prjapati (2013) 140 ITD 488 (Ahd) relied on by the Assessing Officer. 9. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the AO noted from the computation of total income that the assessee has added back the disallowances in the total income of the assessee as under:- Particulars Amount (in Rs.) Disallowance u/s37 – Donat…

Avalon Technoloiges (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 445/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 Mar 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…disallowances are on account of the infringement provisions contained in the Act and cannot be taken for the benefit of the assessee. 2.4 The learned CIT(A) failed to consider the judgment of the Ahmedabad Tribunal in the case of Rameshbhai C Prjapati (2013) 140 ITD 488 (Ahd) relied on by the Assessing Officer. 9. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the AO noted from the computation of total income that the assessee has added back the disallowances in the total income of the assessee as under:- Particulars Amount (in Rs.) Disallowance u/s37 – Donat…

Avalon Technologies (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…disallowances are on account of the infringement provisions contained in the Act and cannot be taken for the benefit of the assessee. 2.4 The learned CIT(A) failed to consider the judgment of the Ahmedabad Tribunal in the case of Rameshbhai C Prjapati (2013) 140 ITD 488 (Ahd) relied on by the Assessing Officer. 9. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the AO noted from the computation of total income that the assessee has added back the disallowances in the total income of the assessee as under:- Particulars Amount (in Rs.) Disallowance u/s37 – Donat…

The DCIT, Circle-1(1)(1), Vadodara vs. Doshi Accounting Services Pvt. Ltd., Vadodara

In the result, the appeal of the Revenue is dismissed

ITA 939/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 939 & 1255/Ahd/2015 "नधा"रण वष"/Asstt. Years: 2009-2010 & 2010-2011 The D.C.I.T, M/S Doshi Accounting Services Circle-1(1)(1), Vs. Pvt. Ltd. Vadodara 5Th Floor, Bbc Tower, Sayajigunj, Vadodara-390 005 Pan : Aabcd2974J

For Appellant: Shri K.P. Singh, A.R
Section 10ASection 10A(5)Section 154

…2(a). On the facts and in the circumstances of the case and in law, the CIT(A) erred in allowing the deduction u/s 10A of the Act to the assessee without appreciating the decision of the Hon'ble ITAT- Ahmedabad, in the case of DCIT vs Rameshbhai C. Prajapati 140 ITD 486 wherein it is held that only profit derived from export activity of the eligible undertaking is entitled for deduction u/s 10A. 2(b). On the facts and in the circumstances of the case and in law, the Ld.CIT(Appeals) erred in deleting the addition on account of withdrawal of expenses without appreciating the fact that assessee had not claimed add…

The Dy. CIT, Circle-1(1), Vadodara vs. M/S. Doshi Accounting Services Pvt. Ltd., Vadodara

In the result, the appeal of the Revenue is dismissed

ITA 1255/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 939 & 1255/Ahd/2015 "नधा"रण वष"/Asstt. Years: 2009-2010 & 2010-2011 The D.C.I.T, M/S Doshi Accounting Services Circle-1(1)(1), Vs. Pvt. Ltd. Vadodara 5Th Floor, Bbc Tower, Sayajigunj, Vadodara-390 005 Pan : Aabcd2974J

For Appellant: Shri K.P. Singh, A.R
Section 10ASection 10A(5)Section 154

…2(a). On the facts and in the circumstances of the case and in law, the CIT(A) erred in allowing the deduction u/s 10A of the Act to the assessee without appreciating the decision of the Hon'ble ITAT- Ahmedabad, in the case of DCIT vs Rameshbhai C. Prajapati 140 ITD 486 wherein it is held that only profit derived from export activity of the eligible undertaking is entitled for deduction u/s 10A. 2(b). On the facts and in the circumstances of the case and in law, the Ld.CIT(Appeals) erred in deleting the addition on account of withdrawal of expenses without appreciating the fact that assessee had not claimed add…

DCIT, Chennai vs. Ajuba Solutions India P Ltd., Chennai

In the result, the Revenue’s appeal is dismissed

ITA 3428/CHNY/2016[2011-12]Status: DisposedITAT Chennai17 Aug 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.3428/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri K.Parthasarathy, Sr. ManagerFor Respondent: Finance
Section 10ASection 143(3)Section 28Section 29Section 37(1)Section 40Section 40A(3)Section 40A(7)Section 43B

…fit linked deductions under 3 Dy. CIT v. Ajuba Solutions India Pvt. Ltd. Chapter-VIA. The same shall apply in principle to deduction u/s. 10A as well and, as such, stands rightly relied upon before us. The decision in Dy. CIT v. Rameshbai C.Prajapati [2013] 140 ITD 486 (Ahd.), relied by the Revenue, speaks of disallowances of penal nature, which we find as absent in the present case. Even so, breach of law cannot be regarded as an incidence of business, which is the premises of the disallowance u/s. 37(1) of sums paid by way of penalty or fine (refer, inter alia, Hazi Aziz & Abdul Shakoor Brothers. v. CIT [1961…

DCIT, Chennai vs. Ajuba Solutions India P Ltd., Chennai

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 793/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Sept 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos. 792 & 793/Mds/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of M/S Ajuba Solutions India Pvt. Ltd., Income Tax, V. 12-02, Tidel Park, Corporate Circle -1(1), 4, Canal Bank Road, Taramani, Chennai - 600 034. Chennai - 600 113. Pan : Aacca 8448 D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate
Section 10ASection 201Section 40Section 40A(7)Section 80

…lowance made under Section 40A(7) of the Act needs to be reconsidered while arriving at profit for the purpose of deduction under Section 80-IA of the Act. Referring to the decision of Ahmedabad Bench of this Tribunal in DCIT v. Rameshbhai C. Prajapati (2013) 140 ITD 488, the Ld. D.R. submitted that one of the Members, namely, the Ld. Accountant Member, is a party to the order. On identical set of facts, this 3 I.T.A. Nos.792 & 793/Mds/16 Tribunal found that the disallowance made under Section 40(a)(ia) of the Act cannot be taken as profit for the purpose of deduction under Section 80-IB(10) of the Act. This d…

DCIT, Chennai vs. Ajuba Solutions India P Ltd., Chennai

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 792/CHNY/2016[2009-10]Status: DisposedITAT Chennai23 Sept 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos. 792 & 793/Mds/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of M/S Ajuba Solutions India Pvt. Ltd., Income Tax, V. 12-02, Tidel Park, Corporate Circle -1(1), 4, Canal Bank Road, Taramani, Chennai - 600 034. Chennai - 600 113. Pan : Aacca 8448 D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate
Section 10ASection 201Section 40Section 40A(7)Section 80

…lowance made under Section 40A(7) of the Act needs to be reconsidered while arriving at profit for the purpose of deduction under Section 80-IA of the Act. Referring to the decision of Ahmedabad Bench of this Tribunal in DCIT v. Rameshbhai C. Prajapati (2013) 140 ITD 488, the Ld. D.R. submitted that one of the Members, namely, the Ld. Accountant Member, is a party to the order. On identical set of facts, this 3 I.T.A. Nos.792 & 793/Mds/16 Tribunal found that the disallowance made under Section 40(a)(ia) of the Act cannot be taken as profit for the purpose of deduction under Section 80-IB(10) of the Act. This d…

DCIT v. Rameshbhai C. Prajapati (140 ITD 488) — Cited in 8 Judgments | BharatTax