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

26 43. The AR submitted that the goodwill arose as a result of amalgamation of ILPL with the assessee-company pursuant to the approved scheme sanctioned by the Hon’ble Gujarat High Court vide order dated 03.10.2015 with effect from 01.04.2014. Under the approved scheme, 3,07,692 equity shares of Rs. 10/- each were issued to the shareholders

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS made etc including CA Certificate for foreign remittances separately were also called for. Subsequently, the details of commission payment, details of services rendered by those parties to whom the commission was paid and proof of services rendered by them were asked for and upon perusal of the reply submitted by the assessee, it was found that company had debited

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

iii) royalty. These is, however no controversy in respect of payment of sales commission to non- residents as can be seen from the following direct decisions: • ACIT Vs Rapid Pack Engg.(P) Ltd. [2014] 46 taxmann.co 330 (Mumbai trib.) • Prithvi Information Solutions Ltd. Vs (TO (TDS) [2014]G5 SOT 89 (Hyderbad Trib) (URO) • Rich Gravis Products (p.) Ltd. Vs Addl.CIT

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically become business income of the recipient. In our opinion, when DTAA is silent on an aspect, the provisions

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically become business income of the recipient. In our opinion, when DTAA is silent on an aspect, the provisions

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

iii) royalty. These is, however no controversy in respect of payment of sales commission to non- residents as can be seen from the following direct decisions: • ACIT Vs Rapid Pack Engg.(P) Ltd. [2014] 46 taxmann.co 330 (Mumbai trib.) • Prithvi Information Solutions Ltd. Vs (TO (TDS) [2014]G5 SOT 89 (Hyderbad Trib) (URO) • Rich Gravis Products (p.) Ltd. Vs Addl.CIT

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

1. The order passed by Assessing Officer pursuant to direction of Hon'ble DRP is bad in law and required to be quashed Tax Effect: N.A. 4 2. (a) Ld. AO / DRP erred in law and on facts in making disallowance of Rs.8,26,43,616/- invoking provision of section 14A ignoring submission & contention of the appellant

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

In the result, the appeal of the Revenue is allowed

26-09-2017 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-III, Ahmedabad dated 31-03-2014, in proceedings under section 154 of the Income Tax Act, 1961; in short “the Act”. 2. The revenue has raised following ground of appeal:- I.T.A No. 1740/Ahd/2014

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

26,981/- being proportionate interest disallowing on account of\nadvances given for business purposes.\n4.\nThe Learned Commissioner of Income Tax (Appeals) erred in confirming\naddition of Rs.15,16,966/- being expenditure incurred towards purchase of land\nwhich is supported by cheques etc.\n5.\nThe Learned Commissioner of Income Tax (Appeals) erred in confirming the\naddition of Rs.6

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

26,981/- being proportionate interest disallowing on account of advances given for business purposes. 4. The Learned Commissioner of Income Tax (Appeals) erred in confirming addition of Rs.15,16,966/- being expenditure incurred towards purchase of land which is supported by cheques etc. 5. The Learned Commissioner of Income Tax (Appeals) erred in confirming the addition of Rs.6

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

TDS was reported in the tax audit report furnished by the assessee along with return of income, and the AO had also picked up the same from the tax audit report itself. The contention of the Ld.Counsel for the assessee that since the assessee’s disallowance under section 40(a)(ia) was reported in audit report furnished by the assessee

ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

TDS was reported in the tax audit report furnished by the assessee along with return of income, and the AO had also picked up the same from the tax audit report itself. The contention of the Ld.Counsel for the assessee that since the assessee’s disallowance under section 40(a)(ia) was reported in audit report furnished by the assessee

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2016-17. 2. The Revenue has raised the following grounds:- “1) Whether on the facts and the circumstances of the case and in law, the Id. CIT(A) has erred in deleting the upward adjustment of Rs 1

SHRI DINESH MILLS LTD.,BARODA vs. THE ACIT, CIRCLE -2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

26. We have heard the arguments of both sides and also perused the relevant material available on record. The issue in the present case relates whether there was any extension in the existing business of the assessee on account of the purchase of the machineries. The proviso to sec. 36(1)(iii) specifically deals with two situations, firstly, there should

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

iii) Medical relief (iv) preservation of monuments or places of objects of artistic or historic invents, (v) preservation of environment (including water soil forest and wild life). Ultimately, the Learned AO observed that as soon as the assessee’s case is hit by the amended provision of section 2(15) by virtue of sub Section 8 of section

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

iii) Medical relief (iv) preservation of monuments or places of objects of artistic or historic invents, (v) preservation of environment (including water soil forest and wild life). Ultimately, the Learned AO observed that as soon as the assessee’s case is hit by the amended provision of section 2(15) by virtue of sub Section 8 of section

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

iii) Medical relief (iv) preservation of monuments or places of objects of artistic or historic invents, (v) preservation of environment (including water soil forest and wild life). Ultimately, the Learned AO observed that as soon as the assessee’s case is hit by the amended provision of section 2(15) by virtue of sub Section 8 of section

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

iii) Medical relief (iv) preservation of monuments or places of objects of artistic or historic invents, (v) preservation of environment (including water soil forest and wild life). Ultimately, the Learned AO observed that as soon as the assessee’s case is hit by the amended provision of section 2(15) by virtue of sub Section 8 of section

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

26,718/- and as per regular assessment is Rs. 78,31,32,108/- calculated by the appellant itself. SAT paid is 1.19% of the tax payable. The contention of the AO is correct. As per proviso to section 244A, no interest on amount of SAT is eligible. Case laws cited predate the amendment in the Act wherein clauses