SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX EXEPTIONS, CIRCLE-1,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

BARODA CRICKET ASSOCIATION,,BARODA vs. THE JT. CIT, RANGE-5,, BARODA

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

BARODA CRICKET ASSOCIATION,,BARODA vs. THE DY.CIT, CIRCLE-5., BARODA

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE JT..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

J अपीलाथ" Appellant ""यथ"/Respondent Shri L. P. Jain, Sr. D.R. िनधा"रतीक"ओरसे /Assessee by Shri S. N. Soparkar, Sr. राज"वक"ओरसे /Revenue by Advocate with Parin Shah 19.09.2019 सुनवाईक"तारीख/ Date of hearing: 20.09.2019 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER O. P. MEENA,AM: 1. This appeal by the Revenue

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

j) of section 2 of SEZ Act, 2005 ....xxx" The observations of the Hon'ble Supreme Court in the case of Gestetner Duplications P. Ltd. vs. CIT ( 117 ITR 1 ) relied on by the Tribunal are as under: "12. The facts in the present case that need be stressed in this behalf are that it was as far back

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

j) of section 2 of SEZ Act, 2005 ....xxx" The observations of the Hon'ble Supreme Court in the case of Gestetner Duplications P. Ltd. vs. CIT ( 117 ITR 1 ) relied on by the Tribunal are as under: "12. The facts in the present case that need be stressed in this behalf are that it was as far back

SIDDHANTH EDUCATIONAL AND CHARITABLE TRUST,SURENDRANAGAR vs. CIT (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri P.M. Jagtap, Vice- & Ms. Suchitra R. Kambleassessment Year : --- Siddhanth Educational & Commissioner Of Charitable Trust, Vs Income-Tax (Exemptions), C/O. Sonegara Ashwinbhai J., Main Ahmedabad Road, Nr. Sudama Darawaja, At. Sayla, Dist. Surendranagar-363430 Pan : Aaots 8156 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 27/07/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad Dated 21.08.2018 Passed Ex-Parte Whereby He Rejected The Application Filed By The Assessee For Approval Under Section 12Aa Of The Income-Tax Act, 1961 (“The Act” In Short).

J., Main Ahmedabad Road, Nr. Sudama darawaja, At. Sayla, Dist. Surendranagar-363430 PAN : AAOTS 8156 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 30/06/2022 घोषणा क" तार"ख /Date of Pronouncement: 27/07/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : This appeal

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

J&K High Court, 2024). The CIT(A) held that such refunds were capital receipts, not covered by the definition of “income” under section 2(24)(xviii), and including them in MAT computation would distort true working results. The CIT(Appeals) relied ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

J&K High Court, 2024). The CIT(A) held that such refunds were capital receipts, not covered by the definition of “income” under section 2(24)(xviii), and including them in MAT computation would distort true working results. The CIT(Appeals) relied ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

J&K High Court, 2024). The CIT(A) held that such refunds were capital receipts, not covered by the definition of “income” under section 2(24)(xviii), and including them in MAT computation would distort true working results. The CIT(Appeals) relied ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

J&K High Court, 2024). The CIT(A) held that such refunds were capital receipts, not covered by the definition of “income” under section 2(24)(xviii), and including them in MAT computation would distort true working results. The CIT(Appeals) relied ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years