DAKSHIN GUJARAT VIJ COMPANY LIMITED,SURAT vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

depreciation. 3.0 The learned Commissioner of Income Tax (Appeals) erred in law and on facts has confirmed the additions of the interest income from staff loans and advances amounting to Rs.83,43,000/-, Sale of Scrap amounting to Rs.8,08,000/- and Miscellaneous Receipts amounting to Rs.19,75,52,000/- treating the same as income from other sources

DAKSHIN GUJARAT VIJ COMPANY LIMITED,SURAT vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

depreciation. 3.0 The learned Commissioner of Income Tax (Appeals) erred in law and on facts has confirmed the additions of the interest income from staff loans and advances amounting to Rs.83,43,000/-, Sale of Scrap amounting to Rs.8,08,000/- and Miscellaneous Receipts amounting to Rs.19,75,52,000/- treating the same as income from other sources

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. DAKSHIN GUJARAT VIJ COMPANY LTD., SURAT

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

depreciation. 3.0 The learned Commissioner of Income Tax (Appeals) erred in law and on facts has confirmed the additions of the interest income from staff loans and advances amounting to Rs.83,43,000/-, Sale of Scrap amounting to Rs.8,08,000/- and Miscellaneous Receipts amounting to Rs.19,75,52,000/- treating the same as income from other sources

ALTERA DIGITAL HEALTH (INDIA) LLP (FORMERLY KNOWN AS ALLSCRIPTS (INDIA) LLP),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

234A of the Act. 12. On the facts and circumstances of the case and in law, the Ld. AO erred in computing an interest of INR 23,048 under section 234C of the Act. The Appellant prays that the Ld. AO be directed to delete the interest of INR 23,048 computed under section 234C

THE ASSTT. COMMISSIONER OF INCOME TAX, SABARKANTHA CIRCLE,, HIMATNAGAR vs. THE SABARKANTHA DISTRICT CO.-OP. MILK PRODUCERS UNION LTD.,, HIMATNAGAR

Appeal of the revenue stands dismissed

Section 43(3) : "Plant" includes ships, vehicles, books, scientific apparatus and surgical equipment used for the purposes of the business or profession (but does not include tea bushes or livestock or buildings or furniture and fittings) 10. After considering the above definition, the ld.CIT(A) has deleted the disallowance. 11. With the assistance of the ld. representatives, we have gone

M/S. HARSHA ENGINEERS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2013-14 Harsha Engineers Ltd. Dcit, Cir.2(1)(1) Ahmedabad. Sarkhej Bavla Road Vs. Changodar Ahmedabad 382 213. Pan : Aaach 4828 C

depreciation, we would have agreed with the submissions made by standing counsel appearing for the Revenue but the position is different in the instant case. Here, the Legislature wants the assessee to spend more amount for scientific research and it also wants the assessee to get the benefit immediately in the year in which he incurs the expenditure

GUJARAT URJA VIKAS NIGAM LTD.,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

234A, 234B, 234C and 234C of the Act which are consequential in nature, therefore the same does not require any specific adjudication. 7.1 In the result, the appeal filed by the Assessee in ITA No. 166/Ahd/2022 is partly allowed for statistical purpose. Revenue’s appeal in ITA No. 223/Ahd/2022 for A.Y. 2017-18 8. The Grounds of Appeal raised

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

234A, 234B, 234C and 234C of the Act which are consequential in nature, therefore the same does not require any specific adjudication. 7.1 In the result, the appeal filed by the Assessee in ITA No. 166/Ahd/2022 is partly allowed for statistical purpose. Revenue’s appeal in ITA No. 223/Ahd/2022 for A.Y. 2017-18 8. The Grounds of Appeal raised

GUJARAT URJA VIKAS NIGAM LTD.,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

234A, 234B, 234C and 234C of the Act which are consequential in nature, therefore the same does not require any specific adjudication. 7.1 In the result, the appeal filed by the Assessee in ITA No. 166/Ahd/2022 is partly allowed for statistical purpose. Revenue’s appeal in ITA No. 223/Ahd/2022 for A.Y. 2017-18 8. The Grounds of Appeal raised

THE JT.CIT, (OSD)CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LTD., VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

234A, 234B, 234C and 234C of the Act which are consequential in nature, therefore the same does not require any specific adjudication. 7.1 In the result, the appeal filed by the Assessee in ITA No. 166/Ahd/2022 is partly allowed for statistical purpose. Revenue’s appeal in ITA No. 223/Ahd/2022 for A.Y. 2017-18 8. The Grounds of Appeal raised

SANGHI INFRASTRUCTURE LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-8,, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.2925/Ahd/2015 2. आयकर अपील सं./I.T.A. No.942/Ahd/2016 ("नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 Respectively)

sections 234A, 234B, 234C and 234D of the I.T. Act. 3. Briefly stated, facts are that the assessee-company is engaged in the business of providing Dredger and other infrastructure facilities. There were addition of Rs.21,10,50,561/- to the total asset which comprise of capital work-in-progress of Rs.16,47,56,851/- and addition of Rs.4

SANGHI INFRASTRUCTURE LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-8,, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.2925/Ahd/2015 2. आयकर अपील सं./I.T.A. No.942/Ahd/2016 ("नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 Respectively)

sections 234A, 234B, 234C and 234D of the I.T. Act. 3. Briefly stated, facts are that the assessee-company is engaged in the business of providing Dredger and other infrastructure facilities. There were addition of Rs.21,10,50,561/- to the total asset which comprise of capital work-in-progress of Rs.16,47,56,851/- and addition of Rs.4

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

234A, 234B, & 234C is not justified. 21 Initiation of penalty u/s 271(1)(c) of the Act is not justified. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal. 2.1 The assessee vide letter dated 07/09/2022

ADANI AGRI FRESH LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-1,, AHMEDABAD

In the result the appeal and the Cross Objection of the assessee are partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.1653/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 & C.O. 201/Ahd/2015 (In Ita No.2720/Ahd/2015) "नधा"रण वष"/Asstt. Year: 2011-2012 Adani Agri Fresh Ltd., D.C.I.T, Adani House, Vs. Circle-1, Nr. Mithakhali Six Roads, Ahmedabad. Navrangpura, Ahmedabad. Pan: Aafca0413P

Depreciation as per 155229320 Statement (-)157380342 (-)268356130 14.1 Admittedly the share of profit from the firm is exempt u/s 10(2A) of the Act. Now, the question arises whether disallowances needs to be made u/s 14A r.w.r. 8D against the share of profit from the partnership firm. We find that the Co-ordinate Bench in identical facts and circumstances

GUJARAT SAFETY COUNCIL,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

In the result, appeal preferred by the assessee is allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 901, 902 & 1037/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2017-18) िनधा"रण वष" Gujarat Safety Council Ito बनाम बनाम/ बनाम बनाम 4Th Floor, Midway Height, Ward Exemption, Vs. Kirti Mandir, Kalaghoda, Vadodara Station Road, Vadodara, Gujarat, 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg0943L (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit.Dr Date Of Hearing 21/08/2024 Date Of Pronouncement 27/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee. While Two Of The Appeals Are Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 28.08.2023 & 27/09/2023 For A.Ys. 2014-15 & 2016-17 Respectively, The Third Appeal Is Against The Order Of Addl./Jcit (A)-1, Coimbatore For The A.Y. 2017-18. The Issue Involved In All Three Appeals Are

234A, 234B, 234C and 234D is unjustified. 5. Initiation of penalty u/s 270A is unjustified.” 4. Shri S. N. Soparkar, ld. Sr. Advocate appearing for the assessee submitted that the assessee is a trust and the objects of the trust is conducting safety training programs, training seminars, workshops conferences etc. for personnel working in ITA No. 901, 902 & 1037/Ahd/2023 [Gujarat

GUJARAT SAFETY COUNCIL,VADODARA vs. THE INCOME TAX OFFICER, WARD-EXEMPTION, VADODARA

In the result, appeal preferred by the assessee is allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 901, 902 & 1037/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2017-18) िनधा"रण वष" Gujarat Safety Council Ito बनाम बनाम/ बनाम बनाम 4Th Floor, Midway Height, Ward Exemption, Vs. Kirti Mandir, Kalaghoda, Vadodara Station Road, Vadodara, Gujarat, 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg0943L (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit.Dr Date Of Hearing 21/08/2024 Date Of Pronouncement 27/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee. While Two Of The Appeals Are Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 28.08.2023 & 27/09/2023 For A.Ys. 2014-15 & 2016-17 Respectively, The Third Appeal Is Against The Order Of Addl./Jcit (A)-1, Coimbatore For The A.Y. 2017-18. The Issue Involved In All Three Appeals Are

234A, 234B, 234C and 234D is unjustified. 5. Initiation of penalty u/s 270A is unjustified.” 4. Shri S. N. Soparkar, ld. Sr. Advocate appearing for the assessee submitted that the assessee is a trust and the objects of the trust is conducting safety training programs, training seminars, workshops conferences etc. for personnel working in ITA No. 901, 902 & 1037/Ahd/2023 [Gujarat

GUJARAT SAFETY COUNCIL,VADODARA vs. THE ITO, WARD EXEMPTION, VADODARA

In the result, appeal preferred by the assessee is allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 901, 902 & 1037/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2017-18) िनधा"रण वष" Gujarat Safety Council Ito बनाम बनाम/ बनाम बनाम 4Th Floor, Midway Height, Ward Exemption, Vs. Kirti Mandir, Kalaghoda, Vadodara Station Road, Vadodara, Gujarat, 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg0943L (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit.Dr Date Of Hearing 21/08/2024 Date Of Pronouncement 27/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee. While Two Of The Appeals Are Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 28.08.2023 & 27/09/2023 For A.Ys. 2014-15 & 2016-17 Respectively, The Third Appeal Is Against The Order Of Addl./Jcit (A)-1, Coimbatore For The A.Y. 2017-18. The Issue Involved In All Three Appeals Are

234A, 234B, 234C and 234D is unjustified. 5. Initiation of penalty u/s 270A is unjustified.” 4. Shri S. N. Soparkar, ld. Sr. Advocate appearing for the assessee submitted that the assessee is a trust and the objects of the trust is conducting safety training programs, training seminars, workshops conferences etc. for personnel working in ITA No. 901, 902 & 1037/Ahd/2023 [Gujarat

THE DCIT, CIRCLE-1(1),, VADODARA vs. M/S. GUJARAT INDUSTRIES POWER CO.LTD.,, VADODARA

In the result, the captioned appeals are :

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

section 14A of the Act and also in directing the AO to recalculate the amount of disallowance as per Rule 8D of the Income Tax Rules, 1962 ("the Rules"). 3. Without prejudice to above, the learned CIT(A) erred in fact and in law in rejecting the contention of the Appellant that interest of Rs. 5,501.74 lacs cannot