DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

d as bogus purchases. Though purchases were made from bogus parties, purchases themselves were not bogus as entire quantity was not sold. Only profit margin embedded in such purchases would be subject to tax and not entire purchases, held in the order." In view of ratio laid down by Hon'ble Gujarat High Court the addition was justified on account

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

bogus. The Tribunal committed no error so as to give rise to any question of law. The Tribunal looking to the material retained 5 per cent of the purchase by giving cogent reasons.[Paras 10 & 11] In the instant case, though it may appear that the purchases have been shown to have been made through 'V but supplied by some

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

bogus. The Tribunal committed no error so as to give rise to any question of law. The Tribunal looking to the material retained 5 per cent of the purchase by giving cogent reasons.[Paras 10 & 11] In the instant case, though it may appear that the purchases have been shown to have been made through 'V but supplied by some

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

bogus. The Tribunal committed no error so as to give rise to any question of law. The Tribunal looking to the material retained 5 per cent of the purchase by giving cogent reasons.[Paras 10 & 11] In the instant case, though it may appear that the purchases have been shown to have been made through 'V but supplied by some

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

purchase\nexpenses.\n67. ISSUE NO.4 REGARDING TREATMENT OF ALLEGED BOGUS\nSUB-CONTRACT EXPENSES UNDER SECTION 69A AND 69C OF\nTHE ACT AND CHARGING THE SAME AT THE RATE SPECIFIED\nIN TERMS OF SECTION 115BBE OF THE ACT.\n68. The next issue being taken for consideration is the\ntreatment of the alleged bogus sub-contract expenses as deemed\nincome

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

d)Excess provision of written Rs.2,85,809/- Rs.18,90,824/- back of bonus Rs.74,50,143/- (iv)Export Incentives (DEPB) Rs.2,09,507/- (v)sundry balances Total Rs.6,86,96,685/- ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 10 Ld. AR has no! pressed for dividend income of Rs.15,726/'-. Export

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

d)Excess provision of written Rs.2,85,809/- Rs.18,90,824/- back of bonus Rs.74,50,143/- (iv)Export Incentives (DEPB) Rs.2,09,507/- (v)sundry balances Total Rs.6,86,96,685/- ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 10 Ld. AR has no! pressed for dividend income of Rs.15,726/'-. Export

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

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

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

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

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 17.09.2025 and 11.06.2024 in ITA Nos. 2339,2412&2420/Ahd/2025

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 17.09.2025 and 11.06.2024 in ITA Nos. 2339,2412&2420/Ahd/2025

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 17.09.2025 and 11.06.2024 in ITA Nos. 2339,2412&2420/Ahd/2025

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These are appeals filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 17.09.2025 and 11.06.2024 in ITA Nos. 2339,2412&2420/Ahd/2025

U.B. COTTON PVT. LTD,MUMBAI vs. THE DCIT CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal of the assessee is hereby dismissed

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2008-09 U.B. Cotton P.Ltd. Dcit, Cir.4(1)(1) Indian Globe Chamber Vs Ahmedabad. 7Th Floor, 142 Wh Marg, Fort Mumbai 400 001. Pan : Aaacu 5526 C अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Written Submissions Revenue By : Shri S.S. Shukla, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 13/05/2022 आदेश/O R D E R

D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee against order dated 19.11.2019 passed by the ld.Commissioner of Income Tax (Appeals)- 8, Ahmedabad relating to the Asst.Year 2008-09. 2. Brief facts of the case is that, this is the second round of appeal before this Tribunal. As against original assessment order dated

SUN PHARMACEUTICALS INDUSTRIES LTD.,,BARODA vs. THE ACIT, CENTRAL CIRCLE-1, BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1659/Ahd/2015 2. आयकर अपील सं./Ita No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The Acit Industries Ltd. Cen.Cir-1 Vs. “Sparc” Tandalja Baroda – 20 2. The Acit 2. Sun Pharmaceu- Central Circle-1 Ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri R.C. Panday, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/03/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/06/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Cross-Appeals Have Been Filed At The Instance Of The Assessee & Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)–2, Vadodara [Cit(A) In Short] Vide Appeal No.Cab/(A)- 2/387/2014-15 Dated 31/03/2015 Arising In The Assessment Order Passed Under S.143(3) R.W.S.147 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 14/02/2014 Relevant To Assessment Year (Ay) 2008-09. Ita Nos.1659/Ahd/2015 (By Assessee) & Ita No.1689/Ahd/2015 (By Revenue) Sun Pharmaceuticals Industries Ltd. Vs. Acit Asst.Year - 2008-09 2

bogus other than the statement. 18.7. It is also important to note that the statement furnished under section 131 of the Act dated 8-11-2011 was retracted by way of filing an affidavit dated 11-11-2011 immediately after 3 days. III. Whether the SUN BVI is a paper company i) There is no doubt that BVI was registered

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

D" facility has to be allowed for weighted deduction as provided by section 35(2AB). The Tribunal has also considered the legislative intention behind above enactment and observed that to boost providing deduction of weighted expenditure. Since what is stated to be promoted was development of facility., intention of the legislature by making above amendment is very clear that

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

D" facility has to be allowed for weighted deduction as provided by section 35(2AB). The Tribunal has also considered the legislative intention behind above enactment and observed that to boost providing deduction of weighted expenditure. Since what is stated to be promoted was development of facility., intention of the legislature by making above amendment is very clear that