DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, 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

43B relief is not available for employees’ contribution deposited beyond due date. The AO also dealt with the assessee’s claim that long-term capital gains formed part of eligible profits for the purpose of deduction under section 80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance Energy Ltd (2021), the AO accepted that

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

43B relief is not available for employees’ contribution deposited beyond due date. The AO also dealt with the assessee’s claim that long-term capital gains formed part of eligible profits for the purpose of deduction under section 80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance Energy Ltd (2021), the AO accepted that

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

43B relief is not available for employees’ contribution deposited beyond due date. The AO also dealt with the assessee’s claim that long-term capital gains formed part of eligible profits for the purpose of deduction under section 80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance Energy Ltd (2021), the AO accepted that

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

43B relief is not available for employees’ contribution deposited beyond due date. The AO also dealt with the assessee’s claim that long-term capital gains formed part of eligible profits for the purpose of deduction under section 80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance Energy Ltd (2021), the AO accepted that

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

43B relief is not available for employees’ contribution deposited beyond due date. The AO also dealt with the assessee’s claim that long-term capital gains formed part of eligible profits for the purpose of deduction under section 80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance Energy Ltd (2021), the AO accepted that

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

Appeal are dismissed

43B\nrelief is not available for employees' contribution deposited beyond due date.\nThe AO also dealt with the assessee's claim that long-term capital gains\nformed part of eligible profits for the purpose of deduction under section\n80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance\nEnergy Ltd (2021), the AO accepted that

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

Appeal are dismissed

43B\nrelief is not available for employees' contribution deposited beyond due date.\nThe AO also dealt with the assessee's claim that long-term capital gains\nformed part of eligible profits for the purpose of deduction under section\n80-IE of the Act. Relying on the Supreme Court judgment in CIT v. Reliance\nEnergy Ltd (2021), the AO accepted that

AMUL RESEARCH & DEVELOPMENT ASSOCIATION,,ANAND vs. THE INCOME TAX OFFICER, WARD-3,, ANAND

charitable trust duly registered under section 12A of the Income-tax Act, 1961. During the relevant previous year, the assessee sold a piece of land to Gujarat Co-operative Milk Marketing Federation Ltd. The price at which land was sold was Rs.3,600/- per square meter and this price was agreed to in March 2007, as evidenced by board resolution

SANDEEPKUMAR MITHULAL MEHTA,AHMEDABAD vs. THE ITO, WARD-3(3)(10), AHMEDABAD

In the result, for statistical purpose, the appeal of assessee is treated as allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 1002/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad.

Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that : “3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR 798 held as under: "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate