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3 results for “condonation of delay”+ Section 80Cclear

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Key Topics

Section 80I14Section 139(1)8Section 1484Section 80C3Section 1473Section 50C3Section 143(3)2Section 143(1)2Deduction2

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

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

ITA 781/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R
Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

delay of 110 days in filing the above appeals are hereby condoned. 3. The brief facts of the case is that the assessee is a company engaged in the business of manufacturing of pharmaceutical products and few manufacturing units located in free trade zones notified by the CBDT. The profits and gains derived from eligible units is deductable from total

Rectification u/s 1542

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

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

ITA 782/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R
Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

delay of 110 days in filing the above appeals are hereby condoned. 3. The brief facts of the case is that the assessee is a company engaged in the business of manufacturing of pharmaceutical products and few manufacturing units located in free trade zones notified by the CBDT. The profits and gains derived from eligible units is deductable from total

KAMLESHBHAI BALDEVBHAI PATEL,KALOL vs. THE ITO, WARD-1, MEHSANA

In the result, the appeal of the assessee is partly allowed

ITA 197/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2013-14

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2013-14

For Appellant: Shri Jigensh Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 142(1)Section 143(2)Section 147Section 148Section 50CSection 80C

80C of the Act was also applicable in assessee’s case. The assessee has not disclosed any capital gain in return of income for the relevant year, therefore the income arises out of sale of the immovable property was not offered for taxation. After taking cognizance of the assessee’s reply, the Assessing Officer held that since the value