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

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

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

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

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

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

viii) Disallowance u/s. 40A(3) of the Act 60,517/-. 2.1. Thus, the Assessing Officer determined the total income of the assessee as Rs.7,45,63,504/- as against the returned loss and demanded tax thereon. 3. Aggrieved against the assessment order, the assessee filed an appeal before Ld. CIT(A), who partly allowed the assessee’s appeal and partly

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

viii) Disallowance u/s. 40A(3) of the Act 60,517/-. 2.1. Thus, the Assessing Officer determined the total income of the assessee as Rs.7,45,63,504/- as against the returned loss and demanded tax thereon. 3. Aggrieved against the assessment order, the assessee filed an appeal before Ld. CIT(A), who partly allowed the assessee’s appeal and partly

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\nAnd 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.\n\n3. 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\nAnd Shri T. R. Senthil Kumar (Judicial Member)

capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10,00,000/- under Section 14A of the Act\nfollowing 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\nAnd Shri T. R. Senthil Kumar (Judicial Member)

capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10,00,000/- under Section 14A of the Act\nfollowing 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\nAnd Shri T. R. Senthil Kumar (Judicial Member)

capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10,00,000/- under Section 14A of the Act\nfollowing 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

capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10,00,000/- under Section 14A of the Act\nfollowing the Hon'ble Income Tax Appellate Tribunal ('ITAT') order

KHURANA ENGINEERING LTD.,,AHMEDABAD vs. THE ACIT.(OSD),CIRCLE-1,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

gains derived by an undertaking or an enterprise from any eligible business , at such rates as specified in the section where the assessee develops or operates and maintains or develops , operate and maintain any infrastructure facility. The enterprise carrying on the business of (i) developing or (ii) operating and maintaining or(iii) developing , operating or maintaining any infrastructure facility which

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

gains derived by an undertaking or an enterprise from any eligible business , at such rates as specified in the section where the assessee develops or operates and maintains or develops , operate and maintain any infrastructure facility. The enterprise carrying on the business of (i) developing or (ii) operating and maintaining or(iii) developing , operating or maintaining any infrastructure facility which

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

gains derived by an undertaking or an enterprise from any eligible business , at such rates as specified in the section where the assessee develops or operates and maintains or develops , operate and maintain any infrastructure facility. The enterprise carrying on the business of (i) developing or (ii) operating and maintaining or(iii) developing , operating or maintaining any infrastructure facility which