NAVJIVAN (KALYAN) CO.OP. HOS. SCO. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

f) of the Act, instead of section 80P(2)(d) of the Act, in the return of income filed by the assessee. Deduction u/s.80P(2)(d) of I.T. Act. 5. The issue raised by the assessee in Ground Nos. 1 & 2 relate to the disallowance of deduction amounting to Rs.2,10,583/- towards the interest received from Co-operative Bank

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

194A(3) of the Act does not apply in the case of the assessee, Hence, the case of the assessee is clearly covered under the provisions of section 40(a)(ia) of the I.T.Act, 1961. Therefore, interest expenses amounting to Rs. 97,716/- on which TDS has not been deducted is disallowed

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short

M/S. BAJAJ FOODS LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

Appeal of the assessee is allowed for statistical purposes

3 to 3.2, it was common ground, related to the same issue of disallowance of expenses amounting to Rs. 30,29,717/- invoking the provisions of section 40(a)(ia) of the Act. The said ground reads as under: 3.0 The Commissioner of Income tax (Appeals) erred in upholding disallowance of Rs. 30, 29, 717/- provisions of section

GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE ACIT.,TDS, CIRCLE,, BARODA

In the result, assessee’s appeal in ITA No

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

F] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by : Shri Vinod Tanwani, Sr. D.R. 09.08.2019 Date of Hearing Date of Pronouncement 16.10.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are directed against the order passed by the Commissioner of Income Tax (Appeals)- III, Baroda both dated

GRINDLY GASES & PETROCHEMICALS P. LTD.,VADODARA vs. THE JT. CIT, TDS RANGE, VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Grindly Gases & Petrochemicals P. Ltd. The Jcit, Tds Range 303, B.N. Chambers Vadodara. R.C. Dutt Road Vadodara 390 007. Pan : Aaaccs 7129 F (Applicant) (Responent) Assessee By : None : Shri Arvind Kumbhara, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 22/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश

F (Applicant) (Responent) Assessee by : None : Shri Arvind Kumbhara, Sr.DR Revenue by सुनवाई क" तारीख/Date of Hearing : 22/09/2025 घोषणा क" तारीख /Date of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश PER MAKARAND V.MAHADEOKAR, AM: This appeal by the assessee arises from the order dated 30.04.2025 passed by the Commissioner of Income-tax (Appeals), National Faceless

MOHAN BHAGWATPRASAD AGRAWAL,AHMEDABAD vs. DCIT, CIRCLE-4(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shrio. P. Meena & Mrs. Madumita Roy

194A of Rs. 3,74,062/- thereon. Hence, the assessee has not received any individual benefit out of the said loan, but has compensated the company by way of paying interest of Rs. 37,40,625/-. It was further contended that the money lending business was a substantial part of its business, the net interest income constitutes

BACKBONE TARMET NG JV,AHMEDABAD vs. THE INCOME-TAX OFFICER, WARD-5(2)(2), AHMEDABAD

The appeal of the assessee is allowed in above terms

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2005-06 Vs. Backbone Tarmet Ng Jv, The Income-Tax Officer, A-9, Kumud Apartment, Ward-5(2)(2), Near Stadium Five Roads, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Aaaab 3885 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Shri Vipul Chavda, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28/03/2024 घोषणा की तारीख /Date Of Pronouncement: 05/04/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.06.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. Grounds Raised Are As Under :- “1. The Ld. Cit(A)-Nfac Erred On Facts & In Law In Deciding Appeal Ex- Parte Without Appreciating That Business Of The Appellant Has Been Closed Since Covid-19 & Therefore, In Absence Of Any Office, Notice(S) Claimed To Be Have Been Served Through Email Could Not Be Communicated To The Partners Of The Appellant. Without Prejudice To This It Is Submitted That No Notice(S) Came To Be Served On The Appellant At The Designated Email Stated In Form No. 35 For The Purpose Of Service Of Notice(S). Backbone Tarmet Ng Jv Vs. Ito Ay : 2005-06 2

F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sakar Sharma, CA Revenue by : Shri Vipul Chavda, Sr. DR सुनवाई की तारीख/Date of Hearing : 28/03/2024 घोषणा की तारीख /Date of Pronouncement: 05/04/2024 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order of the Commissioner of Income-tax (Appeals

GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE ACIT,TDS CIRCLE,, BARODA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 2969 & 2970/Ahd/2011 ("नधा"रण वष" / Assessment Years : 2007-08 & 2008-09)

TDS Circle, Vs. Sardar Patel Viduyt Baroda Bhavan, Race Course Circle, Baroda - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAA CG6 864 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : M. K. Patel, A.R. O. P. Vaishanav, CIT DR ""यथ" क" ओर से / Respondent by : सुनवाई क" तार"ख / Date of 14/03/2019 Hearing घोषणा क" तार