THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. M/S. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE ACIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE ACIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project

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

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

MONO STEEL (INDIA) LTD.,,BHAVNAGAR vs. THE JT. CIT, RANGE-4,, AHMEDABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1779 & 1925/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10)

2. We shall first take assessee’s appeal in ITA No.1779/Ahd/2014 for adjudication. 3. The solitary issue that arises in the appeal of the assessee for adjudication is allowability of commission expenses of Rs.1,20,00,000/- paid to its sister concern M/s. A. M. Ispat Ltd. The assessee has impugned the action of the CIT(A) in not granting

THE DCIT(OSD)-I, CIRCLE-4,, AHMEDABAD vs. MONO STEEL INDIA LTD.,, BHAVNAGAR

In the result, appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1779 & 1925/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10)

2. We shall first take assessee’s appeal in ITA No.1779/Ahd/2014 for adjudication. 3. The solitary issue that arises in the appeal of the assessee for adjudication is allowability of commission expenses of Rs.1,20,00,000/- paid to its sister concern M/s. A. M. Ispat Ltd. The assessee has impugned the action of the CIT(A) in not granting