JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

capital gains under section 45 of the Act considering demerger of the treasury undertaking as non-qualifying demerger. 1.1 On the facts and in the circumstances of the case and in law, the Hon’ble CIT(A) has erred in considering demerger of the treasury undertaking (‘undertaking’) pursuant to a scheme of arrangement under section 391

BHOGILAL BAHILALBHAI PATEL,VADODARA vs. THE PR. CIT -1, VADOADAR

In the result, the appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2015-16 Bhogilal Bhailalbhai Patel Vs. The Pr.Cit-1 475/2 Sagar Faliya Vadodara. At & Post Bhayali Vadodara 391 410. Pan : Bkkpp 3136 R

391 410. PAN : BKKPP 3136 R (Applicant) (Responent) : Shri Hemant Suthar, AR Assessee by Revenue by : Shri Akhilendra Pratap Yadaw, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 24/01/2024 घोषणा क" तार"ख /Date of Pronouncement: 31/01/2024 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed

UNIMED TECHNOLOGIES LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2016-17 Unimed Technologies Limited Acit, Cir.2(1)(1) Survey No.22 & 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B Asstt.Year : 2016-17 Acit, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 & 22, Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2025 आदेश आदेश/O R D E R आदेश आदेश

391/- iii. Consultancy charges of Rs.2,18,58,050/- iv. Foreign exchange fluctuation loss of Rs.3,17,88,107/- v. Interest expenditure of Rs.1,76,03,597/- ITA No.623 and 632/Ahd/2024 3 4. Being aggrieved, the assessee preferred an appeal before the CIT(A) where short grant of TDS of Rs.13,11,100/- and interest under section 234B of Rs.1

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, RACE COURSE vs. UNIMED TECHNOLOGIES LIMITED, HALOL

Accordingly dismissed.\n18.9 Based on the findings and conclusions set out hereinabove, the\nappeal filed by the Revenue stands dismissed, whereas the appeal filed by\nthe assessee is partly allowed

391/-\niii. Consultancy charges of Rs.2,18,58,050/-\niv. Foreign exchange fluctuation loss of Rs.3,17,88,107/-\nV. Interest expenditure of Rs.1,76,03,597/-\n4. Being aggrieved, the assessee preferred an appeal before the CIT(A)\nwhere short grant of TDS of Rs.13,11,100/- and interest under section\n234B of Rs.1,01,36,645/- were also

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. DOLPHIN LABORATORIES LTD.,( NOW KNOWN AS INTAS PHARMACEUTICALS LTD.,), AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

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

section 36(1)(va) of the Act. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the disallowance of Rs.7,44,598/- out of Misc. expenses, on the basis of unsubstantiated claim of assessee. 3. On the facts and in the circumstances of the case

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. DOLPHIN LABORATORIES LTD.,( NOW KNOWN AS INTAS PHARMACEUTICALS LTD.,), AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

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

section 36(1)(va) of the Act. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the disallowance of Rs.7,44,598/- out of Misc. expenses, on the basis of unsubstantiated claim of assessee. 3. On the facts and in the circumstances of the case

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

391 760 PAN:AADAP 4952 C (Assessee) (Revenue) 4. 1018/Ahd/2023 2016-17 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) 5. 1019/Ahd/2023 2017-18 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) Assessee(s) by : Shri Samir Parikh, AR Revenue by : Shri Sudhendu Das, CIT-DR ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

391 760 PAN:AADAP 4952 C (Assessee) (Revenue) 4. 1018/Ahd/2023 2016-17 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) 5. 1019/Ahd/2023 2017-18 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) Assessee(s) by : Shri Samir Parikh, AR Revenue by : Shri Sudhendu Das, CIT-DR ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

391 760 PAN:AADAP 4952 C (Assessee) (Revenue) 4. 1018/Ahd/2023 2016-17 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) 5. 1019/Ahd/2023 2017-18 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) Assessee(s) by : Shri Samir Parikh, AR Revenue by : Shri Sudhendu Das, CIT-DR ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

391 760 PAN:AADAP 4952 C (Assessee) (Revenue) 4. 1018/Ahd/2023 2016-17 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) 5. 1019/Ahd/2023 2017-18 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) Assessee(s) by : Shri Samir Parikh, AR Revenue by : Shri Sudhendu Das, CIT-DR ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

391 760 PAN:AADAP 4952 C (Assessee) (Revenue) 4. 1018/Ahd/2023 2016-17 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) 5. 1019/Ahd/2023 2017-18 The DCIT Parul Arogya Seva (Revenue) Mandal Trust (Assessee) Assessee(s) by : Shri Samir Parikh, AR Revenue by : Shri Sudhendu Das, CIT-DR ITA No 991,992,993,1018 & 1019/Ahd/2023. Parul Arogya Seva Mandal Trust

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

391 and 394 of\nthe Companies Act, 1956, whereby several associate and\nsubsidiary companies were amalgamated with the assessee with\neffect from 01.04.2014. In the same scheme, the Healthcare\nDivision of the assessee was demerged and transferred to Aculife\nHealthcare Pvt. Ltd. with effect from 01.10.2014.\n3. For the Assessment Year 2015–16, the assessee filed its\noriginal return

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

391 and 394 of\nthe Companies Act, 1956, whereby several associate and\nsubsidiary companies were amalgamated with the assessee with\neffect from 01.04.2014. In the same scheme, the Healthcare\nDivision of the assessee was demerged and transferred to Aculife\nHealthcare Pvt. Ltd. with effect from 01.10.2014.\n3. For the Assessment Year 2015–16, the assessee filed its\noriginal return

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

391 and 394 of\nthe Companies Act, 1956, whereby several associate and\nsubsidiary companies were amalgamated with the assessee with\neffect from 01.04.2014. In the same scheme, the Healthcare\nDivision of the assessee was demerged and transferred to Aculife\nHealthcare Pvt. Ltd. with effect from 01.10.2014.\n3. For the Assessment Year 2015–16, the assessee filed its\noriginal return

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

391 and 394 of\nthe Companies Act, 1956, whereby several associate and\nsubsidiary companies were amalgamated with the assessee with\neffect from 01.04.2014. In the same scheme, the Healthcare\nDivision of the assessee was demerged and transferred to Aculife\nHealthcare Pvt. Ltd. with effect from 01.10.2014.\n3. For the Assessment Year 2015–16, the assessee filed its\noriginal return

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR Date of Hearing: 18.03.2024 Date of Pronouncement: 03.04.2024 आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER These cross-appeals are filed by the Assessee and the Revenue as against the appellate order dated

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR Date of Hearing: 18.03.2024 Date of Pronouncement: 03.04.2024 आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER These cross-appeals are filed by the Assessee and the Revenue as against the appellate order dated

SUN PHARMA LABORATORIES LTD.,,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA

In the result, the Department’s appeal is partly allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

391 to 394 of Companies Act, 1956 vide order dated 03.05.2013 in Company claim Petition No. 283 of 2013 and also by the Hon'ble Gujrat High Court vide order dated 03.05.2013 [pages 679 to 682 of the Paper Book] in Company Petition No. 31 of 2013 connected with the Company Application No. 373 of 2012. The assets received

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMA LABORATORIES LTD.,, MUMBAI

In the result, the Department’s appeal is partly allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

391 to 394 of Companies Act, 1956 vide order dated 03.05.2013 in Company claim Petition No. 283 of 2013 and also by the Hon'ble Gujrat High Court vide order dated 03.05.2013 [pages 679 to 682 of the Paper Book] in Company Petition No. 31 of 2013 connected with the Company Application No. 373 of 2012. The assets received