BHAVANI COTTON GINNING & PRESSING FACTORY,,AHMEDABAD vs. ITO, WARD-3(2)(5),, AHMEDABAD

In the result appeal of the assessee is hereby partly allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1130-1131/Ahd/2018 िनधा"रण वष"/Asstt. Years: (2013-2014 & 2014-15) Bhavani Cotton Ginning & Pressing I.T.O., Factory, Vs. Ward-3(2)(5), Plot No.100/15, Gidc, Ahmedabad. Ranpur Road, Dhandhuka, Ahmedabad.

deducting depreciation and remuneration to partners and both these deductions are not real expenditure. Hence there is net profit if these

BHAVANI COTTON GINNING & PRESSING FACTORY,,AHMEDABAD vs. ITO, WARD-3(2)(5),, AHMEDABAD

In the result appeal of the assessee is hereby partly allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1130-1131/Ahd/2018 िनधा"रण वष"/Asstt. Years: (2013-2014 & 2014-15) Bhavani Cotton Ginning & Pressing I.T.O., Factory, Vs. Ward-3(2)(5), Plot No.100/15, Gidc, Ahmedabad. Ranpur Road, Dhandhuka, Ahmedabad.

deducting depreciation and remuneration to partners and both these deductions are not real expenditure. Hence there is net profit if these

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

depreciation was not claimed at the time of filing the return of income. Accordingly, the AO has erred in computation of total income by not allowing the deduction

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

depreciation was not claimed at the time of filing the return of income. Accordingly, the AO has erred in computation of total income by not allowing the deduction

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

depreciation was not claimed at the time of filing the return of income. Accordingly, the AO has erred in computation of total income by not allowing the deduction

M/S. SABARMATI GAS LTD.,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Sabarmati Gas Ltd. The Ld.Pr.Cit Plot No.907, Sector 21 Vs Ahmedabad-3. Gandhinagar 382 021 Pan : Aakcs 0110 N

deduction of the said depreciation in earlier years in view of depreciation, being mandatory deduction as per section 32 of the Act. (III) Disallowance

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

deduction on account of the depreciation is an arrangement for claiming the higher depreciation which is unwanted under the provisions

CHIRIPAL INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for the statistical purposes

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

Depreciation claimed in P & (-) 7924946/- L as per companies Act Less: Deduction claimed u/s.80IA (-)39692887/- Ultimate Deduction as per section

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

depreciation on Dehradun unit, which enjoyed 30% deduction under section 80-IC). Since Sikkim unit enjoys 100% deduction under section

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

depreciation on Dehradun unit, which enjoyed 30% deduction under section 80-IC). Since Sikkim unit enjoys 100% deduction under section

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

depreciation on Dehradun unit, which enjoyed 30% deduction under section 80-IC). Since Sikkim unit enjoys 100% deduction under section

THE DCIT, (EXEMPTION), CIRCLE-1,, AHMEDABAD vs. M/S. N.H. KAPADIYA EDUCATION TRUST,, AHMEDABAD

In the result, the appeal preferred by the Revenue is partly allowed

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

deduction as application of funds so that the depreciation allows would result into double deduction. The Ld. AO, therefore, disallowed

ENERGY-MISSION MACHINERIES (INDIA) PRIVATE LIMITED,AHEMADABAD vs. CIRCLE 2(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation is attributable to any of the deductions referred to in clause (i); and (iv) by claiming the depreciation, if any, under

BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

depreciation is attributable to any of the deductions referred to in clause (i); (b) under the head "Income from house

ARUN GOPILAL SAMNANI,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

depreciation is attributable to any of the deductions referred to in clause (i); (b) under the head "Income from house

KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

deductions, including additional depreciation under section 32(1)(iia), deductions under sections 10AA, 35(1)(ii), etc., thereby complying with

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)

deduction u/s 36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation

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)

deduction u/s 36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation

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)

deduction u/s 36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation