CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1),AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under\nconsideration

section 40A(2)(b) of the Act by\nrelying upon the order passed in AY 2013-14.\n\n7) The learned CIT(A) erred in law and in fact in not appreciating the fact that\nin Appellant's own case, for the identical payment, the Hon'ble ITAT has deleted the\ndisallowance made

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

40A(2)(b) of the Act amounting to Rs.1,35,19,424/- and disallowance of sales/business/products promotion expenses under Section 37 of the Act amounting to Rs.28,24,15,000/-. The Assessing Officer further made disallowance of commission paid to non-resident amounting to Rs.67,39,814/- and disallowance of expenses under Section 37 of the Act amounting to Rs.95

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LIMITED,, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

40A(2)(b) of the Act amounting to Rs.1,35,19,424/- and disallowance of sales/business/products promotion expenses under Section 37 of the Act amounting to Rs.28,24,15,000/-. The Assessing Officer further made disallowance of commission paid to non-resident amounting to Rs.67,39,814/- and disallowance of expenses under Section 37 of the Act amounting to Rs.95

THE ACIT., PATAN CIRCLE,, PATAN vs. SHIV REFOILS AND CAKES, CHANSAMA, PATAN

In the result, the Revenue’s appeal is dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1672/Ahd/2019 िनधा"रण वष" /Assessment Year : 2014-15 The Acit Shiv Refoils & Cakes बनाम/ Patan Circle, Plot No.2 Gidc Estate V/S. Patan – 384 265 Chanasma, Patan

depreciation claimed on assets. The AO also made an addition of Rs.34,50,000/- on account of unsecured loans u/s 68 of the Act and disallowed Rs.4,14,000/- as interest paid on these loans. 2.1. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A), who deleted the above additions, allowing relief

M/S. GUJARAT AMBUJA EXPORTS LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result the order of the Ld

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

b) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is correct in cancelling the impugned order u/s. 263 of the I.T. Act and allowing all the grounds of the Assessee?" 40. The Revenue had challenged the order of the ITAT setting aside the order passed by the ld.Pr.CIT under section

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

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumarn.K. Proteins Pvt. Ltd., Acit, Vs. 7Th Floor, Popular House, Central Circle-1(2) Ashram Road, Ahmedabad Ahmedabad Pan : Aaacn 9377 N (Appellant) .. (Respondent) Assessee By : Shri Vartik Chokshi, Ar Revenue By: Shri V. Nandakumar, Cit-Dr & Shri Kavan Limbasiya, Sr Dr Date Of Hearing 17.03.2025 & 19.06.2025 Date Of Pronouncement 23.06.2025

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2015-16. 2. The grounds of appeal are as follows:- “1. On the facts and in the circumstances of the case, Ld. CIT(A) erred in deleting the disallowance of depreciation on motor

INTAS BIOPHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, R-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

40A(2)(b) of the Act. The Assessing Officer also made disallowance of Foreign Exchange loss on capital assets amounting to Rs.86,27,682/- as per the provisions of Section 37(1) of the Act. The Assessing Officer made disallowance of sales promotion amounting to Rs.81,23,963/- under Section 37(1) of the Act. The Assessing Officer further made

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

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

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

40A(3) of the Act. Since the amounts involved in all these issues are very small, the same are dismissed without going into the merits of the case, for which the Ld. Counsel for the assessee has no objection. Thus the above Grounds No. 2 to 4 and Ground No. 6 are hereby dismissed. 7. Ground No.5: The Ld.CIT

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

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

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

40A(3) of the Act. Since the amounts involved in all these issues are very small, the same are dismissed without going into the merits of the case, for which the Ld. Counsel for the assessee has no objection. Thus the above Grounds No. 2 to 4 and Ground No. 6 are hereby dismissed. 7. Ground No.5: The Ld.CIT

MAYUR DYECHEM INTERMEDIATES LLP,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(2), AHMEDABAD

In the result, Ground No. 5 of the assessee’s appeal is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

b) and Section 40A(2) of the Act. 4. The Ld. CIT(A) erred in law and on facts attributing partner's remuneration of Rs.3,80,000/- to the solar power unit. Remuneration taken by the partners is based on mutual agreement and it is not mandatory to take remuneration from each business unit. 5. The Ld. CIT(A) erred

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Depreciation - 6,377 - - - 8,044 at higher rate Disallowance 2,96,005 67,97,562 - - - - u/s 40(a)(i) Deduction - - u/s 43B - - - 7,19,293 U/s 40A(3) - - - - - 4,45,971 U/s 40A(7) - - 1,05,47,731 - - - 3. The assessee filed appeals before CIT(A) who partly allowed appeals. Therefore, both assessee and revenue are in appeal before