SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

capital, such limitation would become inapplicable (rather than the whole section becoming inapplicable). It is submitted that it be so held now. 3. The NFAC has erred on facts and in law in confirming the ad-hoc disallowance capped at Rs. 10,00,000/- under Section 14A of the Act following the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

36,698 Patent Fee (as per Para No. 5.6) 4. Research & Development Rs. 109,74,61,000 (as per Para No. 6.7) 5. Disallowance u/s. 14A Rs. 8,05,91,640 Rs. 2,41,23,63,830/- of the Act (as per Para No. 8.5) Assessed Business Income Rs.17,22,48,14,269/- C. Capital Gain – [as per Return