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Section 43B6 Section 143(3)4 Section 40A(3)4 Section 50C2 Deduction2 Depreciation2 TDS2 Disallowance2 Addition to Income2

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

ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

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

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR

Section 143(3)Section 40A(3)Section 43BSection 50C

viia) and 56(2)(vilb) of Income-tax Act in the statute with effect from 01/06/2010 and 01.04.2013 respectively, but any other gift by companies or any other person other than individual and HUF still left outside the tax net. Therefore, the amount received by the assessee is not taxable as gift u/s. 56 of Income

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

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

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