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

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

144C of the Act, vide assessment order dated 28.01.2019, determining the total income of the assessee at Rs.430,72,97,310/-. The AO made following additions/disallowances: ITA No.281 and 222/Ahd/2021 3 Sr. Particulars of Addition/Disallowance Amount (Rs.) No. 1 Transfer Pricing Adjustment on account of interest 15,18,41,720 on advances to AEs 2 Disallowance of Depreciation on Goodwill

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

In the result, appeal of the assessee is allowed

TDS was made by the Appellant u/s. 195 of the IT. Act. (c) Without prejudice and in the alternative, the learned Assessing Officer erred in not allowing further deduction under Chapter VIA (out of total deduction determined earlier at Rs.152,38,78,465/-) from the income added by way of the aforesaid disallowance u/s. 40(a)(i), which formed part

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

6, 8, 9 and Grounds 12-15. 80. Now we shall discuss ground number 5,7,10 and 11 of the assessee’s appeal for Assessment Year 2015-16, in which taxability of payments in respect of two new services received by the assessee has been discussed and the issue of levy of surcharge and cess on Tax Treaty rates

TOSHIBA TECHNICAL SERVICES INTERNATIONAL CORPORATION,MUMBAI vs. THE ADIT.,(INTL.TAXN.)-2, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2015-16 Toshiba Technical Services Vs. Acit, International International Corporation Taxation-2 (India Project Office) Ahmedabad. B-/12 Vijay Wadi Niwas Chs Ltd. Lokmanya Tilak Road Mulund East, Mumbai Pan : Aabct 9577 D

144C of the Act. 2.3 Under the facts and circumstances of the case and in law, the Ld TPO/ DRP/ AO erred in imputing interest on the outstanding receivables from the AEs ignoring the fact that the Appellant followed the same policy of not charging any interest on trade receivables from both AEs as well as Non-AEs. Under

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

144C(13), determining total income at Rs.178,23,60,063/- as against the returned income of Rs.168,29,62,390/-, after making the following additions: i. disallowance of Rs.8,26,43,616/- under section 14A read with Rule 8D(2)(iii), which was also added back while computing book profits under section 115JB; ii. disallowance of Rs.1

PRALAY PRADYOTKANTI GHOSH,AHMEDABAD vs. INCOME -TAX OFFICER, WARD-1, INTERNATIONAL TAXATION, AHMEDABAD

In the result, the appeal of Assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.298/Ahd/2022 "नधा"रण वष" /Assessment Year : 2018-19 Pralay Pradyotkanti Ghosh The Ito बनाम/ 22, Konark Society Ward-1 Nr. Railway Colony International Taxation V/S. Jawahar Chowk, Sabarmati Ahmedabad Ahmedabad – 380 019 "थायी लेखा सं./Pan: Abypg 6172 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-13, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 01/06/2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S.144C(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 22/10/2021 Relevant To The Assessment Year (Ay) 2018-19. Pralay Pradyotkanti Ghosh Vs. Ito (Intl.Taxation) Asst. Year : 2018-19

TDS of Rs.18,35,210/- u/s.192 of the Act was deducted, however, the same was shown as “exempt income” in the return of income filed by the assessee. 2.1. The assessee was requested to provide details of the offshore sites/rig/ship (including its name, ownership details, its control & management, coordinates of its location, etc.), where the work has been performed

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

144C, is erroneous and requires to be modified. It is submitted that it be so held now. 2. The learned AO erred in disallowing claim of deduction u/s 80IB(9) of Rs. 9,00,00,350/- without taking proper cognizance of the order of the Gujarat High Court and not following the same on the ground that Department has filed

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

144C, is erroneous and requires to be modified. It is submitted that it be so held now. 2. The learned AO erred in disallowing claim of deduction u/s 80IB(9) of Rs. 9,00,00,350/- without taking proper cognizance of the order of the Gujarat High Court and not following the same on the ground that Department has filed

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

144C, is erroneous and requires to be modified. It is submitted that it be so held now. 2. The learned AO erred in disallowing claim of deduction u/s 80IB(9) of Rs. 9,00,00,350/- without taking proper cognizance of the order of the Gujarat High Court and not following the same on the ground that Department has filed

SHELL ENERGY INDIA PRIVATE LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2012-13 Shell Energy India Pvt. Ltd. The Dcit, Cir.2(1)(1) Office No.2008, Westgage Vs Ahmedabad. Block-D, Makarba, Sg Highway Ahmedabad 380051. Pan : Aaach 9143 C Assessment Year : 2012-13 The Dcit, Cir.2(1)(1) Shell Energy India Pvt. Ltd. Ahmedabad. Vs (Formerly Known As M/S.Hqzira Lng P.Ltd.) Ahmedabad. Pan : Aaach 9143 C (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate, Shri Vishal Kalra & Ss Tomar, Ars. Revenue By : Shri (Dr.) Darsi Suman Ratnam, Cit-Dr Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/09/2024 घोषणा क" तारीख /Date Of Pronouncement: 17/10/2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Guptathese Are Cross-Appeals By The Assessee & The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-13, Ahmedabad Dated 23.09.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2012-13. Ita No.435 & 558/Ahd/2022

144C of the Act. 2. The Hon'ble CIT(A) erred in passing a non-speaking order on grounds pertaining to the adjustment made by the AO with respect to the availing of services in relation to operations of LNG storage and re-gasification terminal from AE ("OSA services"), thereby ignoring the detailed objections and evidence placed on record