THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation may be allowed as per the amended section applicable to the current A.Y. 2017-18. ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 16– 31. In view of the submissions of the Counsel for the assessee, the matter is being

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation may be allowed as per the amended section applicable to the current A.Y. 2017-18. ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 16– 31. In view of the submissions of the Counsel for the assessee, the matter is being

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation may be allowed as per the amended section applicable to the current A.Y. 2017-18. ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 16– 31. In view of the submissions of the Counsel for the assessee, the matter is being

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation may be allowed as per the amended section applicable to the current A.Y. 2017-18. ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 16– 31. In view of the submissions of the Counsel for the assessee, the matter is being

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

115. The Ld. AR before us submitted that the ITAT in the own case of the assessee for the Assessment Year 2002-03 to 2005-06 was pleased to allow the depreciation on the additions made in the fixed assets along with the software in the Assessment Year 2002-03. Accordingly, the Ld. AR contended that the depreciation

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

115. The Ld. AR before us submitted that the ITAT in the own case of the assessee for the Assessment Year 2002-03 to 2005-06 was pleased to allow the depreciation on the additions made in the fixed assets along with the software in the Assessment Year 2002-03. Accordingly, the Ld. AR contended that the depreciation

THE ACIT, CIRCLE-1(1)(1), AHMEDABAD vs. M/S. DURAVIT INDIA PVT. LTD., AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No.445/Ahd/2023 धििाधरणवरध/Asstt. Year: 2016-2017 The A.C.I.T, M/S. Duravit India Pvt. Ltd., Circle-1(1)(1), Vs. 61 Titanium, Ahmedabad. Near Prahaladnagar Auda Grade, Prahaladnagar, Ahmedabad-380015. Pan: Aaccd3485F

section 115 JB of the Act. As per the assessee, there was credited its profit and loss account by the amount of deferred tax liability amounting to Rs. 19,43,32,844/- which was to be adjusted in arriving to book profit. But the AO has not considered the same. 6.1 Likewise, the assessee further submitted that AO in computing

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

115 JB of the Income Tax Act, 1961. 40.1 In view of the above, respectfully following the ratio laid down by the Hon'ble Calcutta High Court in the case discussed above, we hereby direct the AO to exclude the sales tax benefit from the computation of book profit under section Nirma Limited Vs. DCIT (Five Appeals) 17 115JB

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

115 JB of the Income Tax Act, 1961. 40.1 In view of the above, respectfully following the ratio laid down by the Hon'ble Calcutta High Court in the case discussed above, we hereby direct the AO to exclude the sales tax benefit from the computation of book profit under section Nirma Limited Vs. DCIT (Five Appeals) 17 115JB

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

115 JB of the Income Tax Act, 1961. 40.1 In view of the above, respectfully following the ratio laid down by the Hon'ble Calcutta High Court in the case discussed above, we hereby direct the AO to exclude the sales tax benefit from the computation of book profit under section Nirma Limited Vs. DCIT (Five Appeals) 17 115JB

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

115 JB of the Income Tax Act, 1961. 40.1 In view of the above, respectfully following the ratio laid down by the Hon'ble Calcutta High Court in the case discussed above, we hereby direct the AO to exclude the sales tax benefit from the computation of book profit under section Nirma Limited Vs. DCIT (Five Appeals) 17 115JB

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AIA ENGINEERING LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 397/Ahd/2024 िनधा"रण वष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Dcit Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J आयकर अपील सं / Ita No. 532/Ahd/2024 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Acit, Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" िनधा"रती की ओर से / Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar ""थ" की ओर से / Revenue By : Shri Pratik Sharma, Sr Dr & Shri Sudhendu Das, Cit-Dr तारीख/Date Of Hearing : 09.10.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 21.10.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश

115, GVMM Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad PAN : AABCA 2777 J अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" िनधा"रती की ओर से / Assessee by : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR ""थ" की ओर से / Revenue by : Shri Pratik Sharma, Sr DR & Shri Sudhendu

THE ARVIND LTD,AHMEDABAD vs. THE ACIT.,CIRCLE-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 862/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2007-2008 Arvind Ltd.(Earlier Known As Arvind A.C.I.T., Mills Ltd.), Vs. Circle-1, Naroda Road, Ahmedabad. Naroda, Ahmedabad.

depreciation attributable to the revalued figures of the assets. Therefore, there is no need to interpret the provisions of law. Thus, the provision as mentioned under section 115

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases Rs. 51.712/- : 5.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) grossly erred in disallowing purchases made from M/s M.R. Corporation and M/s Savita International as bogus purchases based

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases Rs. 51.712/- : 5.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) grossly erred in disallowing purchases made from M/s M.R. Corporation and M/s Savita International as bogus purchases based

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases Rs. 51.712/- : 5.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) grossly erred in disallowing purchases made from M/s M.R. Corporation and M/s Savita International as bogus purchases based

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases Rs. 51.712/- : 5.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) grossly erred in disallowing purchases made from M/s M.R. Corporation and M/s Savita International as bogus purchases based

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-\n13 & 2013-14 filed by the assessee are partly allowed, while the appeal of the assessee\nfor AY 2014-15 is allowed

115 JB of the Income Tax Act, 1961.\n40.1 In view of the above, respectfully following the ratio laid down by the Hon'ble\nCalcutta High Court in the case discussed above, we hereby direct the AO to\nexclude the sales tax benefit from the computation of book profit under section\n115JB of the Act. Thus, the additional ground