THE DY. CIT, CIRCLE-8,, AHMEDABAD vs. SAHAJANAND LASER TECHNOLOGY LIMITED, GANDHINAGAR

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 10A of the Act. The Assessing Officer further made following disallowances: - Total income as per return of income 1,27,99,512/- Add: Additions/Disallowables as discussed above 1 Disallowance u/s.10A 1,33,37,787 2 Interest Disallowance u/s.36(1)(iii) 3,19,556 3 Miscellaneous Expenses 1,00,000 4 License Fee 1,23,890 5 Disallowance

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is allowed

section 8c 234C) d Total Interest Payable (8a+8b+8c) 8d 9 Aggregate liability (7+8d) 9 10 Taxes Paid a Advance Tax (from Schedule-IT) 11a b TDS (column 7 of Schedle-TDS2) 11b TAXES PAID c TCS (column 7 of schedule-TCS 11c d Self Assessment Tax (from Schedule-IT) 11d e Total Taxes Paid

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

7. Ground No.4 is against the deletion of addition of Rs.7,28,865/- made by the Assessing Officer u/s.92CA(3). 8. At the time of hearing the ld. DR supports the order of the Assessing Officer. 9. On the other hand the ld. Counsel for the assessee relied on the order of the ld. CIT(A). 10. We have carefully

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

7. Ground No.4 is against the deletion of addition of Rs.7,28,865/- made by the Assessing Officer u/s.92CA(3). 8. At the time of hearing the ld. DR supports the order of the Assessing Officer. 9. On the other hand the ld. Counsel for the assessee relied on the order of the ld. CIT(A). 10. We have carefully

TYCO VALVES & CONTROLS (INDIA) PVT. LTD.,BARODA vs. THE DY.CIT, BARODA CIR- 4,, BARODA

In the result, Assessee’s appeal is partly allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS in future years. It is because the ALP of such transaction has been determined at nil for the year under consideration. 12.2. Regarding the addition of Rs. 10,40,197/-, we find that the assessee has not pressed the same at the time of hearing. Therefore we dismiss the same as not pressed. Regarding the ad hoc disallowance

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS u/s 795 is not required when the assessee directly incurred travelling and hotel expenses on Foreign Technicians and the same were not reimbursed to the foreign parties or the foreign technicians. In the case of CIT vs. Dunlop Rubber Co. Ltd., reported in 142 ITR 493 (CaL), the assessee company had paid its share of costs and expenses

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. M/S. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS u/s 795 is not required when the assessee directly incurred travelling and hotel expenses on Foreign Technicians and the same were not reimbursed to the foreign parties or the foreign technicians. In the case of CIT vs. Dunlop Rubber Co. Ltd., reported in 142 ITR 493 (CaL), the assessee company had paid its share of costs and expenses

DISHMAN PHARMACEUTICALS & CHEMICALS LIMITED,,AHMEDABAD vs. THE ACIT, (OSD),RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS u/s 795 is not required when the assessee directly incurred travelling and hotel expenses on Foreign Technicians and the same were not reimbursed to the foreign parties or the foreign technicians. In the case of CIT vs. Dunlop Rubber Co. Ltd., reported in 142 ITR 493 (CaL), the assessee company had paid its share of costs and expenses

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS u/s 795 is not required when the assessee directly incurred travelling and hotel expenses on Foreign Technicians and the same were not reimbursed to the foreign parties or the foreign technicians. In the case of CIT vs. Dunlop Rubber Co. Ltd., reported in 142 ITR 493 (CaL), the assessee company had paid its share of costs and expenses

DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS u/s 795 is not required when the assessee directly incurred travelling and hotel expenses on Foreign Technicians and the same were not reimbursed to the foreign parties or the foreign technicians. In the case of CIT vs. Dunlop Rubber Co. Ltd., reported in 142 ITR 493 (CaL), the assessee company had paid its share of costs and expenses

THE DCIT, CIRCLE-1,, AHMEDABAD vs. ASCENDUM SOLUTIONS (INDIA) PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

10A, it will be revenue neutral inasmuch as even if disallowance under section 40(a)(i) is upheld, the corresponding enhanced income eligible for section 10 A benefit will also go up. She invites our attention to I.T.A. No.4 29/Ah d/1 4 Assessme nt year: 20 09- 10 Page 2 of 5 CBDT circular No. 37 dated 2nd November

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

TDS liability, this would increase the profits of the assessee from the business of developing housing projects and therefore, DCIT vs. Kota Baran Tollway Pvt. Ltd. Asst.Year –2014-15 - 7– the ultimate profit would increase and the same would qualify for deduction under Section 80-IB of the Act. 13. In the case of Virtusa (India) Pvt. Ltd. vs. DCIT

CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1), AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under consideration

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 10A(2)(b) of the Act was of the general nature. Therefore, claim of commission payment to the amount of Rs. 7,50,000/- was disallowed and added to the total income of the assessee. 9. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has restricted the disallowance to Rs. 6 lacs after

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

TDS on salary. Accordingly, AO held that even otherwise it is disallowed u/s 40(a)(ia) of the Act. IT(TP)A Nos.1782/Del/2014 & 781/Del/2015 Ranbaxy Laboratories Ltd. vs. DCIT/Addl.CIT Asst.Years – 2009-10 & 2010-11 respectively 12.6. In view of the above, the AO held that reversal of Rs. 21,79,471/- in respect of option not exercised by the employee

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

TDS on salary. Accordingly, AO held that even otherwise it is disallowed u/s 40(a)(ia) of the Act. IT(TP)A Nos.1782/Del/2014 & 781/Del/2015 Ranbaxy Laboratories Ltd. vs. DCIT/Addl.CIT Asst.Years – 2009-10 & 2010-11 respectively 12.6. In view of the above, the AO held that reversal of Rs. 21,79,471/- in respect of option not exercised by the employee

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly

LAMBDA THERAPEUTIC RESEARCH LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly

LAMBDA THERAPEUTIC RESEARCH LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly