LOXIM INDUSTRIES LTD.,AHMEDABAD vs. DCIT (OSD)-1, CIRCLE-4,, AHMEDABAD

In the result, the captioned appeal of assessee is allowed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

7 - 5. From the above it is evident that irrespective of their continued placement in Chapter III, sections 10A and 10B as substituted by Finance Act, 2000 provide for deduction of the profits and gains derived from the export of articles or things or computer software for a period of 10 consecutive assessment years beginning with the assessment year relevant

THE DY. CIT, CIRCLE-1(2),, VADODARA vs. M/S. WEB GAZER SOFTWARE COMPANY,, VADODARA

7 vide remand report to verify the fulfillment of the condition specified under section 10A of the Act. But he restrained himself from making any comment as the same was already verified by him during assessment proceeding. From, this we safely assume that the all condition has been fully met by the assessee. Now the question arise that

M/S. GANDHINAGAR TELERADS,,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No.3184/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2011-12) M/S. Gandhinagar Telerads Ito, बनाम/ 314, Mangal Murti Park, Ward – 2, Vs. Sector – 8, Gandhinagar. Gandhinagar – 382 008 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfg 9008 P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, A.R. Shri Mudit Nagpal, Sr. D.R. ""यथ" क" ओर से/Respondent By:

7) r.w.s. 80-IA(8) and 80-IA(10), submitted that there is no Gandhinagar Telerad vs. ITO A.Y. 2011-12 connection between the assessee and the company/hospitals based in Australia. 4.3 The fees were received for the services rendered by the assessee to the hospitals in Australia. These hospitals were also availing the services at the rate which were

ATUL LIMITED,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

The appeal are dismissed

Bench: Us, Ld. Counsel For The Assessee Took Us Through The Chronology Of Events Leading To The Rectification Order Passed U/S. 154 Of The Act ,Which Was Carried In Appeal Before The Ld. Cit(A) Who Dismissed The Same & Against Which The Assessee Has Come Up In Appeal Before Us. Ld. Counsel For The

7. Having said so we have noted from the grounds raised before us that the assessee has challenged the rectification effected on all fronts, in Ground No.1 the assessee has challenged the aforestated rectification confirmed by the CIT(A) on the ground I.T.A No. 2406/Ahd/2014 A.Y. 2005-06 Page No 8 Atul Ltd. vs. DCIT that the mistake sought

DECISION CRAFT ANALYTICS LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Justice P.P. Bhatt & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1161 & 1162/Ahd/2015 ("नधा"रण वष"/Assessment Years : 2007-08 & 2008-09) Decision Craft Analytics Ltd. The Dcit बनाम/ 601, Shahpath-Ii Circle-1 Vs. Opp. Rajpath Club Ahmedabad Sg Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcc 5157 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Krupesh Patel, Ar ""यथ" क" ओर से/Respondent By: Shri Vinod Tanwani, Sr.Dr

7. Being aggrieved by the order of Ld.CIT(A), now the assessee is in appeal before us 8. The Ld.AR before us reiterated the submissions as made before the Ld.CIT(A), whereas the Ld.DR supported the orders of the authorities below. 9. We have heard the rival contentions and perused the materials available on record. In the instant case

DECISION CRAFT ANALYTICS LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Justice P.P. Bhatt & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1161 & 1162/Ahd/2015 ("नधा"रण वष"/Assessment Years : 2007-08 & 2008-09) Decision Craft Analytics Ltd. The Dcit बनाम/ 601, Shahpath-Ii Circle-1 Vs. Opp. Rajpath Club Ahmedabad Sg Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcc 5157 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Krupesh Patel, Ar ""यथ" क" ओर से/Respondent By: Shri Vinod Tanwani, Sr.Dr

7. Being aggrieved by the order of Ld.CIT(A), now the assessee is in appeal before us 8. The Ld.AR before us reiterated the submissions as made before the Ld.CIT(A), whereas the Ld.DR supported the orders of the authorities below. 9. We have heard the rival contentions and perused the materials available on record. In the instant case

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

Capital expenditure amounting to Rs.3,02,379 since in the absence of being assessed u/s 11 the appellant would need to be assessed as an AOP and expenses for the objects of the Trust cannot be disallowed. Furthermore, the appellant also requested to keep the present appeal proceedings in abeyance till the disposal of condonation application filed

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains must, therefore, be incidental. The requirement in Section 11(4A) of maintaining separate books of account is also in line with the necessity of demonstrating that the quantitative limit prescribed in the proviso to Section 2015), has not been breached. Similarly, the insertion of Section 13(5), seventeenth proviso to Section 10(23C) and third proviso to Section

DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

gains from the export of articles but also the income from the business of the undertaking." In view of the aforesaid position, the appeals have to be dismissed. We order accordingly. 12. We thus find that the decision of Special Bench of Tribunal in the case of Maral Overseas (supra) wherein the ratio that once on income forms part

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. M/S. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

gains from the export of articles but also the income from the business of the undertaking." In view of the aforesaid position, the appeals have to be dismissed. We order accordingly. 12. We thus find that the decision of Special Bench of Tribunal in the case of Maral Overseas (supra) wherein the ratio that once on income forms part

DISHMAN PHARMACEUTICALS & CHEMICALS LIMITED,,AHMEDABAD vs. THE ACIT, (OSD),RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

gains from the export of articles but also the income from the business of the undertaking." In view of the aforesaid position, the appeals have to be dismissed. We order accordingly. 12. We thus find that the decision of Special Bench of Tribunal in the case of Maral Overseas (supra) wherein the ratio that once on income forms part

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

gains from the export of articles but also the income from the business of the undertaking." In view of the aforesaid position, the appeals have to be dismissed. We order accordingly. 12. We thus find that the decision of Special Bench of Tribunal in the case of Maral Overseas (supra) wherein the ratio that once on income forms part

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

gains from the export of articles but also the income from the business of the undertaking." In view of the aforesaid position, the appeals have to be dismissed. We order accordingly. 12. We thus find that the decision of Special Bench of Tribunal in the case of Maral Overseas (supra) wherein the ratio that once on income forms part