EBR Enterprises v. Union of India

107 Taxmann.com 220High Court2019#1652 most cited

What is EBR Enterprises v. Union of India authority for?

Deductions under Chapter VI-A (e.g., Sections 10B, 10BA) and other specified provisions are not allowable if the claim is not explicitly made in the return of income as mandated by Section 80A(5). Such a claim cannot be subsequently entertained during assessment proceedings or even during revision proceedings under Section 264.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

EBR Enterprises v. Union of India · Section 80A(5) · Section 264 · claim for deduction · return of income · Chapter VI-A deductions · no deduction if not claimed in return · revision proceedings · Bombay High Court · Goetz India Ltd.

Also reported as

415 ITR 139266 Taxmann 15

Sections most often in play

Section 80A(5)Section 80ACSection 80PSection 139(1)Section 142(1)Section 148Section 35DSection 37(1)

Issues it is cited on

section 10basection 80ac(ii)section 80a(5)section 104section 80p(2)(i)section 10bsection 80asection 80acsection 80p(1)section 139(4)section 264section 80c

Judgments citing EBR Enterprises v. Union of India

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

ITA 3037/PUN/2017[2000-01]Status: DisposedITAT Pune15 Jun 2022AY 2000-01

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri Anurag Shivastava
Section 143(3)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3035 to 3038/PUN/2017 ननधधारण वषा / Assessment Year : 1998-99 to 2001-02 Shree Adinath SSK Ltd., Shelgaon-Bhalwani, Jeur, Tal. Karmala Dist -Solapur – 413 202. .......अपऩलधथी / Appellant PAN : AAAAS4167M बनधम / V/s. .……प्रत्यथी / Respondent DCIT, Circle -1, Solapur Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Anurag Shivastava सपनवधई की तधरऩख / Date of Hearing : 06.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 15.06.20…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

ITA 3036/PUN/2017[1999-2000]Status: DisposedITAT Pune15 Jun 2022AY 1999-2000

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri Anurag Shivastava
Section 143(3)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3035 to 3038/PUN/2017 ननधधारण वषा / Assessment Year : 1998-99 to 2001-02 Shree Adinath SSK Ltd., Shelgaon-Bhalwani, Jeur, Tal. Karmala Dist -Solapur – 413 202. .......अपऩलधथी / Appellant PAN : AAAAS4167M बनधम / V/s. .……प्रत्यथी / Respondent DCIT, Circle -1, Solapur Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Anurag Shivastava सपनवधई की तधरऩख / Date of Hearing : 06.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 15.06.20…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

ITA 3035/PUN/2017[1998-99]Status: DisposedITAT Pune15 Jun 2022AY 1998-99

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri Anurag Shivastava
Section 143(3)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3035 to 3038/PUN/2017 ननधधारण वषा / Assessment Year : 1998-99 to 2001-02 Shree Adinath SSK Ltd., Shelgaon-Bhalwani, Jeur, Tal. Karmala Dist -Solapur – 413 202. .......अपऩलधथी / Appellant PAN : AAAAS4167M बनधम / V/s. .……प्रत्यथी / Respondent DCIT, Circle -1, Solapur Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Anurag Shivastava सपनवधई की तधरऩख / Date of Hearing : 06.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 15.06.20…

Divyadatta Digamber Nagari Sah. Patsanstha Ltd, Satara vs. Income-Tax Officer, Ward - 3, Satara

Appeal is dismissed in above terms

ITA 1306/PUN/2019[2013-14]Status: DisposedITAT Pune01 Jun 2022AY 2013-14

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.1306/Pun/2019 िनधा"रण वष" / Assessment Year: 2013-14 Divyadatta Digamber Vs. Ito, Ward-3, Satara. Nagari Sah. Patsanstha Ltd., Moti Heights, Azad Chowk, Koregaon, Satara- 415501. Pan : Aaeas1871L Appellant Respondent Assessee By : Shri M. K. Kulkarni Revenue By : Shri Arvind Desai Date Of Hearing : 25.05.2022 Date Of Pronouncement : 01.06.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)-4, Pune’S Order Dated 24.06.2019 Passed In Case No. Pn/Cit(A)-4/Ward- 3, Satara/479/2017-18/188 Involving Proceedings U/S 154 Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case File Perused. 2. It Transpires During The Course Of Hearing That The Assessee’S Sole Substantive Grievance Challenges Correctness Of Both The Lower Authorities’ Action Rejecting Its Section 154 Rectification Filed On 26.07.2017 Thereby Disallowing Section 80P Deduction Claim Therein

For Appellant: Shri M. K. KulkarniFor Respondent: Shri Arvind Desai
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1306/PUN/2019 िनधा"रण वष" / Assessment Year: 2013-14 Divyadatta Digamber Vs. ITO, Ward-3, Satara. Nagari Sah. Patsanstha Ltd., Moti Heights, Azad Chowk, Koregaon, Satara- 415501. PAN : AAEAS1871L Appellant Respondent Assessee by : Shri M. K. Kulkarni Revenue by : Shri Arvind Desai Date of hearing : 25.05.2022 Date of pronouncement : 01.06.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2013-14 arises against the CIT(A)-4, Pune’s order dated 24.06.2019 pas…

Lekha Pariksha Vibhag Karmchari Sahakari Patsanstha Ltd, Thane vs. CPC, Bangalore

In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed

ITA 268/MUM/2022[2019-20]Status: DisposedITAT Mumbai01 Jun 2022AY 2019-20

Bench: Us. We Find That The Said Delay Has Been Properly

Section 10BSection 139Section 139(1)Section 139(4)Section 143(1)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Lekha Pariksha Vibhag Vs. CPC Bangalore Karmachari Sahakari Pathsanstha Ltd., 5, Blue Chintamani CHS Ltd. Kadava Lane, Thane PAN/GIR No.AADFL9406C (Appellant) .. (Respondent) Assessee by Shri Ravindra Naik Revenue by Shri S G Mehta Date of Hearing 01/06/2022 Date of Pronouncement 01/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.268/Mum/2022 for A.Y.2019-20 arises out of the order by the ld. Commissioner of Income Tax (Appeals) Natio…

Sharp Designers and Engineers India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

Appeal is dismissed in above terms

ITA 3083/PUN/2017[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3083/Pun/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1St Floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant Pan : Aaack7637E बनधम / V/S. ……प्रत्यथी / Respondent Acit, Circle 9, Akurdi, Pune Assessee By : Shri Kishor B. Phadke Revenue By : Shri S. P. Walimbe

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 80I

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3083/PUN/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1st floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant PAN : AAACK7637E बनधम / V/s. ……प्रत्यथी / Respondent ACIT, Circle 9, Akurdi, Pune Assessee by : Shri Kishor B. Phadke Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hear…

Vijaysingh J Jadhavrao, Pune vs. Income-Tax Officer, Ward - 2(5), Pune

Appeal is dismissed in above terms

ITA 2245/PUN/2017[2012-13]Status: DisposedITAT Pune06 May 2022AY 2012-13

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Vijaysingh Jaysingh The Income Tax Officer - 2(5) Jadhavrao Pmt Building Shivajinagar Vs. Swargate, Pune 411037 Jangali Maharaj Road Pune 411005 Pan – Aaqpj3021L Appellant Respondent Appellant By: Shri Hari Krishan Respondent By: Shri S.P. Walimbe Date Of Hearing: 29.04.2022 Date Of Pronouncement: 06.05.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2012-13 Is Against The Cit(A)-3, Pune’S Order Dated 28.07.2017 Passed In Case No. Cit (A), Pune-3/10424/2015-16 Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961 (In Short The Act).

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Shri Vijaysingh Jaysingh The Income Tax Officer - 2(5) Jadhavrao PMT Building Shivajinagar Vs. Swargate, Pune 411037 Jangali Maharaj Road Pune 411005 PAN – AAQPJ3021L Appellant Respondent Appellant by: Shri Hari Krishan Respondent by: Shri S.P. Walimbe Date of Hearing: 29.04.2022 Date of Pronouncement: 06.05.2022 O R D E R Per S.S. Godara, JM This assessee’s appeal for AY 2012-13 is against the CIT(A)-3, Pune’s order dated 28.07.2017 passed in case No. CIT (A), Pune-3/10424/2015-…

M/S. Bhatewara Associates, Pune vs. Deputy Commissioner of Income Tax, Pune

Appeal is dismissed

ITA 1423/PUN/2017[2011-12]Status: DisposedITAT Pune04 May 2022AY 2011-12

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotem/S. Bhatewara Associates Deputy Commissioner Of Manik Silver Garden Area Income Tax, Circle -9 Near Kamat Hospital Vs. Pune Chinchwad Pune 411033 Pan – Aakfb2742G Appellant Respondent Appellant By: Shri Hari Krishan Respondent By: Shri S.P. Walimbe Date Of Hearing: 25.04.2020 Date Of Pronouncement: 04.05.2020 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2011-12 Is Against The Order Of The Cit(A) 6, Pune Dated 31.03.2017 Passed In Case No. Pn/Cit(A)-V/Dcit Cir- 9/368/2014-15 Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961 In Short The Act.

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 119(2)(b)Section 139(1)Section 143(3)Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AA BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M/s. Bhatewara Associates Deputy Commissioner of Manik Silver Garden Area Income Tax, Circle -9 Near Kamat Hospital Vs. Pune Chinchwad Pune 411033 PAN – AAKFB2742G Appellant Respondent Appellant by: Shri Hari Krishan Respondent by: Shri S.P. Walimbe Date of Hearing: 25.04.2020 Date of Pronouncement: 04.05.2020 O R D E R Per S.S. Godara, JM This assessee’s appeal for AY 2011-12 is against the order of the CIT(A) 6, Pune dated 31.03.2017 passed in case No. PN/CIT(A)-V/DCIT Cir- 9/…

Vivimed Labs Limited, Hyderabad vs. 500082 Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Hyderabad

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

M/S. Havmor Ice Cream Limited, Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 2866/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2013-14

Bench: Shri Pramod M. Jagtap & Shri T.R. Senthil Kumarassessment Year : 2013-14 M/S. Havmor Ice Cream Limited The Deputy Commissioner Of 2Nd Floor, Commerce House Iv Vs Income-Tax, Besides Shell Petrol Pump Circle-2(1)(1), Prahladnagar, Ahmedabad Ahmedabad Pan : Aabch 6766 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dhinal Shah, Ca Revenue By : Shri V.K. Singh, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/03/2022 आदेश/O R D E R Per Pramod M. Jagtap, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-2, Ahmedabad [Cit(A)] Dated 12.10.2017 & The Solitary Issue Relating To Disallowance Of Rs.15,52,172/- On Account Of Interest As Made By The Assessing Officer & Confirmed By The Ld.Cit(A) Is Raised Therein By Way Of The Following Original Grounds:- “Ground No.1 – Disallowance Of Rs.15,52,172/- Under Section 36(1)(Iii) Towards Capital Work In Progress (“Cwip”) 1. Based On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Making Disallowance Of Interest Of Rs.15,52,172/- Under Section 36(1)(Iii) Of The Act On Account Of Expenditure Incurred By The Appellant On Cwip. 2. On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Considering The Facts That Expenditure Incurred On Cwip Ay 2013-14 Havmor Ice Cream Ltd. Vs. Dcit 2

For Appellant: Shri Dhinal Shah, CAFor Respondent: Shri V.K. Singh, Sr.DR
Section 36(1)(iii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘ C ’ अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD (Through web-based video conferencing platform) ] ] BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Havmor Ice Cream Limited The Deputy Commissioner of 2nd Floor, Commerce House IV Vs Income-tax, Besides Shell Petrol Pump Circle-2(1)(1), Prahladnagar, Ahmedabad Ahmedabad PAN : AABCH 6766 L अपीलाथ…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 188/HYD/2018[2011-12]Status: DisposedITAT Hyderabad28 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 187/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 186/HYD/2018[2009-10]Status: DisposedITAT Hyderabad28 Feb 2022AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Gkc Projects Limited, Hyderabad

ITA 1032/HYD/2018[2012-13]Status: DisposedITAT Hyderabad22 Feb 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 80Section 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1029/Hyd/18 2009-10 Dy.Commissioner of M/s.GKC Projects Ltd., Income Tax, Hyderabad 1030/Hyd/18 2010-11 Central Circle-3(1), [PAN: AACCG1395F] Hyderabad 1031/Hyd/18 2011-12 1032/Hyd/18 2012-13 For Assessee : Shri P.V.S.S.Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 13-01-2022 Date of Pronouncement : 22-02-2022 O R D E R PER S.S.GODARA, J.M. : These four Revenue’s appeals…

Dy. Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Gkc Projects Limited, Hyderabad

ITA 1031/HYD/2018[2011-12]Status: DisposedITAT Hyderabad22 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 80Section 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1029/Hyd/18 2009-10 Dy.Commissioner of M/s.GKC Projects Ltd., Income Tax, Hyderabad 1030/Hyd/18 2010-11 Central Circle-3(1), [PAN: AACCG1395F] Hyderabad 1031/Hyd/18 2011-12 1032/Hyd/18 2012-13 For Assessee : Shri P.V.S.S.Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 13-01-2022 Date of Pronouncement : 22-02-2022 O R D E R PER S.S.GODARA, J.M. : These four Revenue’s appeals…

Dy. Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Gkc Projects Limited, Hyderabad

ITA 1030/HYD/2018[2010-11]Status: DisposedITAT Hyderabad22 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 80Section 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1029/Hyd/18 2009-10 Dy.Commissioner of M/s.GKC Projects Ltd., Income Tax, Hyderabad 1030/Hyd/18 2010-11 Central Circle-3(1), [PAN: AACCG1395F] Hyderabad 1031/Hyd/18 2011-12 1032/Hyd/18 2012-13 For Assessee : Shri P.V.S.S.Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 13-01-2022 Date of Pronouncement : 22-02-2022 O R D E R PER S.S.GODARA, J.M. : These four Revenue’s appeals…