DCIT, CENTRAL CIRCLE-2, VADODARA vs. NEOTECH EDUCATION FOUNDATION, VADODARA

depreciation amounting to Rs.7 Lacs. Hence the ground of appeal of the assessee is allowed. 77. The last issue raised by the assessee is general and connected with above grounds. Therefore, the same does not require any separate adjudication. Hence, the same is being dismissed as infructuous. 78. In the result, the appeal of the assessee is partly allowed. Page

ITO, WARD-4(1)(2), AHMEDABAD vs. STEEL KONNECDT (INDIA), PVT LTD, AHMEDABAD

In the result, appeal of the Revenue is dismissed due to low tax effect

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed"नधा"रण वष"/ Asstt.Year: 2015-16

depreciation of Rs.64,92,560/-. 3. At the outset, it is noticed by the Bench that in form no.36, in ground of appeal column, the Department has mentioned total tax effect on the disputed disallowance around Rs.22,06,820/-, and therefore, a query was put to the ld.DR about maintainability of appeal of the Revenue before the Tribunal in view

THE DCIT(OSD)CIRCLE-8,, AHMEDABAD vs. M/S. TORRENT POWER LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed due to low tax effect

Bench: Shri Rajpal Yadav & Shri Amarjit Singhwith Co No.206/Ahd/2014 "नधा"रण वष"/ Asstt.Year: 2004-2005 Dcit (Osd) M/S.Torrent Power Ltd. Cir.8, Ahmedabad. Vs. Torrent House Off. Ashram Road Ahmedabad 380 009. Pan : Aacct 0294 J

depreciation on premium paid in respect of leasehold land. 3. At the outset, the ld.counsel for the assessee submitted that the appeal of the Revenue is liable to be dismissed on the ground that the tax effect involved in the appeal is below Rs.50 lakhs, and therefore, by virtue of latest CBDT Instruction No.17 of 2019 dated 8.8.2019, vide which

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

depreciation until now. Therefore, we are of the view that the assessee shall not get any Page 9 of 25 ITA nos.1385/AHD/2013 and others Asstt. Years 2006-07 and others 10 benefit even if we decide the issue in its favor. Thus the impugned issue becomes academic considering the facts and the circumstances of the case. 10.2 In view

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

depreciation until now. Therefore, we are of the view that the assessee shall not get any Page 9 of 25 ITA nos.1385/AHD/2013 and others Asstt. Years 2006-07 and others 10 benefit even if we decide the issue in its favor. Thus the impugned issue becomes academic considering the facts and the circumstances of the case. 10.2 In view

THE DY. CIT, CIRCLE-1(1), VADODARA vs. BELGIUM GLASS & CERAMICS P. LTD., VADODARA

Appeal of the Revenue is dismissed for want of tax effect, whereas the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhasstt.Year 2010-11

268A of the Income Tax Act, we are of the view that the appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. 4. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls ITA No.549

M/S. BELGIUM GLASS & CERAMICS PVT. LTD.,BARODA vs. THE DCIT, CIRCLE -1(1),, VADODARA

Appeal of the Revenue is dismissed for want of tax effect, whereas the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhasstt.Year 2010-11

268A of the Income Tax Act, we are of the view that the appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. 4. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls ITA No.549

M/S. BELGIUM GLASS & CERAMICS PVT. LTD.,BARODA vs. THE DCIT, CIRCLE -1(1),, VADODARA

Appeal of the Revenue is dismissed for want of tax effect, whereas the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhasstt.Year 2010-11

268A of the Income Tax Act, we are of the view that the appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. 4. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls ITA No.549

SAGAR AGENCIES PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-8,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

depreciation, insurance and interest on vehicle. 4. Whether the Ld. Commissioner of Incom-Tax (Appeals) is right in law and on facts in deleting the disallowance made u/s 14A of the Act. 5. On the facts and in the circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals) ought to have upheld the order of the Assessing Officer

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1),, AHMEDABAD vs. SAGAR AGENCIES PVT.LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

depreciation, insurance and interest on vehicle. 4. Whether the Ld. Commissioner of Incom-Tax (Appeals) is right in law and on facts in deleting the disallowance made u/s 14A of the Act. 5. On the facts and in the circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals) ought to have upheld the order of the Assessing Officer

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, CIRCLE-4,, BARODA

In the result, appeals of Revenue are dismissed, whereas quantum appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2484 & 2485/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2000-2001 Welspun Projects Ltd. (Formerly Vs. Acit, Cir.4 Known As Msk Projects Baroda. 707-708, Sterling Centre R.C.Dutta Road, Baroda 390 005. Pan : Aabcm 4107 C

268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls within

THE ACIT, CIRCLE-4,, BARODA vs. M/S. WELSPUN PROJECTS LTD.,(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.,), BARODA

In the result, appeals of Revenue are dismissed, whereas quantum appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2484 & 2485/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2000-2001 Welspun Projects Ltd. (Formerly Vs. Acit, Cir.4 Known As Msk Projects Baroda. 707-708, Sterling Centre R.C.Dutta Road, Baroda 390 005. Pan : Aabcm 4107 C

268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls within

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE ACIT, CIRCLE-4,, BARODA

In the result, appeals of Revenue are dismissed, whereas quantum appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2484 & 2485/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2000-2001 Welspun Projects Ltd. (Formerly Vs. Acit, Cir.4 Known As Msk Projects Baroda. 707-708, Sterling Centre R.C.Dutta Road, Baroda 390 005. Pan : Aabcm 4107 C

268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls within

THE ACIT, CIRCLE-4,, BARODA vs. M/S. WELSPUN PROJECTS LTD.,(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.,), BARODA

In the result, appeals of Revenue are dismissed, whereas quantum appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2484 & 2485/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2000-2001 Welspun Projects Ltd. (Formerly Vs. Acit, Cir.4 Known As Msk Projects Baroda. 707-708, Sterling Centre R.C.Dutta Road, Baroda 390 005. Pan : Aabcm 4107 C

268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls within

THE ACIT, CIRCLE-4,, BARODA vs. M/S. WELSPUN PROJECTS LTD.,(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.,), BARODA

In the result, appeals of Revenue are dismissed, whereas quantum appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2484 & 2485/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2000-2001 Welspun Projects Ltd. (Formerly Vs. Acit, Cir.4 Known As Msk Projects Baroda. 707-708, Sterling Centre R.C.Dutta Road, Baroda 390 005. Pan : Aabcm 4107 C

268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls within