THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1`),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LTD.,, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

depreciation or loss prior to the initial assessment year not to be set off with the eligible profit in the initial assessment year or thereafter and deduction has to be granted independently. The ld.AO has accepted this proposition in the Asstt.Year 2012-13. The ld.counsel for the assessee contended that the assessment order for Asstt.Year 2012-13 is annexed with

THE DCIT, CIRCLE-4,, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

depreciation or loss prior to the initial assessment year not to be set off with the eligible profit in the initial assessment year or thereafter and deduction has to be granted independently. The ld.AO has accepted this proposition in the Asstt.Year 2012-13. The ld.counsel for the assessee contended that the assessment order for Asstt.Year 2012-13 is annexed with

THE DCIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

depreciation or loss prior to the initial assessment year not to be set off with the eligible profit in the initial assessment year or thereafter and deduction has to be granted independently. The ld.AO has accepted this proposition in the Asstt.Year 2012-13. The ld.counsel for the assessee contended that the assessment order for Asstt.Year 2012-13 is annexed with

THE DCIT(OSD)-1, CIRCLE-4,, AHMEDABAD vs. JAY CHEMICAL INDUSTRIES LTD.,, AHMEDABAD

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

permanent establishment or business connection in India. These undisputed facts has not been disproved by the revenue, therefore, we do not find any infirmity in the decision of the ld. CIT(A). Accordingly, this ground of appeal of the revenue is dismissed. 2nd ground of appeal (disallowance u/s. 14A of Rs. 5,95,111/-) 6. During the assessment, the assessing

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. JAY CHEMICAL INDUSTRIES LTD.,, AHMEDABAD

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

permanent establishment or business connection in India. These undisputed facts has not been disproved by the revenue, therefore, we do not find any infirmity in the decision of the ld. CIT(A). Accordingly, this ground of appeal of the revenue is dismissed. 2nd ground of appeal (disallowance u/s. 14A of Rs. 5,95,111/-) 6. During the assessment, the assessing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

depreciation on electrical installations came before this tribunal in own case of the assessee in ITA No. 2028/Ahd/2013 corresponding to A.Y. 2009-10 where the coordinate bench vide order dated 16-08-2016 decided the issue in favour of the assessee by observing as under: 12. In ground no. 3, the Assessing Officer is aggrieved that the learned

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

depreciation on electrical installations came before this tribunal in own case of the assessee in ITA No. 2028/Ahd/2013 corresponding to A.Y. 2009-10 where the coordinate bench vide order dated 16-08-2016 decided the issue in favour of the assessee by observing as under: 12. In ground no. 3, the Assessing Officer is aggrieved that the learned

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

permanent- establishment in India. The assessee also submitted that the commission was paid for bringing and promoting export-sales and therefore it is incurred for the purposes of business. However, the Ld. AO observed that the assessee had not provided agreements or other evidences with / of agents to establish the genuineness of the expenditure. Ld. AO further examined the applicability

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

permanent- establishment in India. The assessee also submitted that the commission was paid for bringing and promoting export-sales and therefore it is incurred for the purposes of business. However, the Ld. AO observed that the assessee had not provided agreements or other evidences with / of agents to establish the genuineness of the expenditure. Ld. AO further examined the applicability

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 goodwill and granting consequential relief. Accordingly, Ground Nos. 6 to 12 raised by the Revenue are dismissed. Ground No. 13 – Allocation of Common Expenses while Computing Deduction under Sections 80-IC, 80-IE & 10AA 8. This ground relates to deletion of addition made by the Assessing Officer on account of allocation of common/indirect expenses to the eligible units

THE DCIT, (OSD), CIRCLE-8,, AHMEDABAD vs. M/S. V. F. ARVIND BRANDS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed, and the CO of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.1904/Ahd/2013 & Cross Objection No. 204/Ahd/2013 (In Ita No.1904/Ahd/2013) िनधा"रण वष"/Assessment Year : 2008-09 D.C.I.T.(Osd), M/S. V. F. Arvind Brands Pvt. Circle-8, Vs. Ltd. Ahmedabad. Arvind Mills Premises, Naroda Road, Ahmedabad-380025. Pan: Aaccv 2727 L (Applicant) (Responent) / Cross Objector

permanent establishment in India or even the business connection in India. Therefore, the payments made to them abroad can not be brought to tax in India as the jurisdiction of IT Act extends only to territory of India where the payments have been made from India (sic), then it can be verified whether amounts can be brought

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

establish such nexuses based on the documentary evidence. Thus it appears to us, the assessee even on merit, fails. Hence, the ground of appeal of the assessee is dismissed. 43. In the result appeal of the assessee is dismissed. Coming to ITA No. 218/Ahd/2014 an appeal by the assessee for A.Y. 2007-08 44. The assessee has raised the following

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

establish such nexuses based on the documentary evidence. Thus it appears to us, the assessee even on merit, fails. Hence, the ground of appeal of the assessee is dismissed. 43. In the result appeal of the assessee is dismissed. Coming to ITA No. 218/Ahd/2014 an appeal by the assessee for A.Y. 2007-08 44. The assessee has raised the following

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

Permanent Account Number, to the person paying or crediting such sum. 10.1 Admittedly there is no dispute to the fact that the assessee has obtained PAN from the transporters which were furnished in the TDS return. Thus, in our considered view the claim of the assessee cannot be denied on account of non- deduction of TDS on the payment made

THE ACIT,(OSD),RANGE-1,, AHMEDABAD vs. CLP POWER INDIA PVT. LTD.,, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

establish that assessee has wrongly claimed expenditure of capital nature as revenue item. It was contended that the action of the assessee lacks bonafide and is thus covered by Explanation 1 to Section 271(1)(c) of the Act. 4. The learned AR for the assessee, on the other hand, submitted that the CIT(A) has examined the issue

ASIAN OILFIELD SERVICES LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, appeal of the assessee for the A

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

establish that the equipments were installed and put to use. 11 ITA.No. 144/AHD/2013 (A.Y: 2009-10) Asian Oilfield Services Limited 15. In reply, Ld. Counsel for the assessee submitted that the letters have been addressed to ONGC [Page 154-167 of paper book] giving regular updates about the process of installation and taking the 1st regular short. Thereafter, vide letter