THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. KANSARA POPATLAL TRIBHOVANDAS METAL PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed while the Cross

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyal

Section 143(2) of the Income-tax Act, 1961 [“the Act” in short] was issued by the Assessing Officer to the assessee on 06.08.2013. In the return of income, depreciation of Rs.1,68,42,000/- was claimed by the assessee on windmill stated to be purchased and put to use after 01.10.2011. During the course of assessment proceedings, this claim

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED, GURGAON

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

133/-, made by AO. e) The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of deduction under section 80IC on expenses disallowed under section 40(a)(ia) of the Act amount of Rs.19,34,672/- made by AO. f) The appellant craves leave to add, alter and/or to amend

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

133/-, made by AO. e) The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of deduction under section 80IC on expenses disallowed under section 40(a)(ia) of the Act amount of Rs.19,34,672/- made by AO. f) The appellant craves leave to add, alter and/or to amend

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

133/-, made by AO. e) The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of deduction under section 80IC on expenses disallowed under section 40(a)(ia) of the Act amount of Rs.19,34,672/- made by AO. f) The appellant craves leave to add, alter and/or to amend

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

133/-, made by AO. e) The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of deduction under section 80IC on expenses disallowed under section 40(a)(ia) of the Act amount of Rs.19,34,672/- made by AO. f) The appellant craves leave to add, alter and/or to amend

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

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

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

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

depreciation is allowable till A.Y. 2016-17 as the 3rd proviso to section 32(1) took effect from 1/4/2016. ITA Nos. 464 & 546/Ahd/2022 Assessee- NK Proteins Ltd Asst. Year : 2012-13 - 17– 3. On the facts and in the circumstances of the case, Ld. CIT(A) erred in deleting the disallowance of interest expenses of Rs.4

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

depreciation is allowable till A.Y. 2016-17 as the 3rd proviso to section 32(1) took effect from 1/4/2016. ITA Nos. 464 & 546/Ahd/2022 Assessee- NK Proteins Ltd Asst. Year : 2012-13 - 17– 3. On the facts and in the circumstances of the case, Ld. CIT(A) erred in deleting the disallowance of interest expenses of Rs.4

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHIVAM WATER TREATERS PVT. LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

depreciation under Section 32(1)(iia) of the Act. These factual aspects were not disputed by the Ld. DR in the present Assessment Years as well. Thus, Ground No. 5 is allowed. 19. As regards to Ground Nos. 6 and 6.1, disallowance of weighted deduction under Section 35 (1)(ii) of the Act, the Ld. AR submitted that the assessee

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

depreciation under Section 32(1)(iia) of the Act. These factual aspects were not disputed by the Ld. DR in the present Assessment Years as well. Thus, Ground No. 5 is allowed. 19. As regards to Ground Nos. 6 and 6.1, disallowance of weighted deduction under Section 35 (1)(ii) of the Act, the Ld. AR submitted that the assessee

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

depreciation under Section 32(1)(iia) of the Act. These factual aspects were not disputed by the Ld. DR in the present Assessment Years as well. Thus, Ground No. 5 is allowed. 19. As regards to Ground Nos. 6 and 6.1, disallowance of weighted deduction under Section 35 (1)(ii) of the Act, the Ld. AR submitted that the assessee

M/S. FLOURISH PUREFOODS PVT.LTD.,,AHMEDABAD vs. THE DCIT.,CENT.CIRCLE-2(1),, AHMEDABAD

In the result, this ground of appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. No.518/Ahd/2019 (Assessment Year: 2015-16) Flourish Purefoods Pvt. Ltd., Vs. Deputy Commissioner Of Income 11-12, Ecs House, Garden View, Tax, Nr. Global Hospital, Bodakdev, Central Circle-2(1), Ahmedabad-380054 Ahmedabad [Pan No.Aadcv2683B] (Appellant) .. (Respondent)

depreciation. Since common facts and issues for consideration are involved for both the years under consideration, both the appeals are being taken up together. 3. In the appeal relating to quantum additions in ITA No. 518/Ahd/2019, there are primarily two additions, which are the subject matter of appeal. The first addition relates to addition

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

133(6) of the Act was received. Likewise, the assessee also failed to submit ledger confirmation from the impugned parties. Thus, the AO added the above stated difference amount and balance from Swati Processors Pvt Ltd to the total income of the assessee. 22. The assessee preferred an appeal before the learned CIT(A) and submitted that difference with Indian

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

133(6) of the Act was received. Likewise, the assessee also failed to submit ledger confirmation from the impugned parties. Thus, the AO added the above stated difference amount and balance from Swati Processors Pvt Ltd to the total income of the assessee. 22. The assessee preferred an appeal before the learned CIT(A) and submitted that difference with Indian