THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Depreciation on Goodwill 2,27,92,50,000 3 Disallowance due to Allocation of Common 10,19,24,003 Expenses (Inter-unit allocation) 4 Disallowance under Section 14A r.w.s. Rule 8D 8,70,747

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

depreciation on goodwill and granting consequential relief. Accordingly, Ground Nos. 6 to 12 raised by the Revenue are dismissed. Ground No. 13 – Allocation of Common Expenses while Computing Deduction under Sections 80-IC, 80-IE & 10AA 8. This ground relates to deletion of addition made by the Assessing Officer on account of allocation of common/indirect expenses to the eligible units

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1),AHMEDABAD, AHMEDABAD vs. SHRI GOVIND JAIRAMDAS CHANGLANI, AHMEDABAD

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

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

depreciation and fixed assets and put to use in the second half of the previous year. I.T.A No. 183/Ahd/2024 A.Y. 2016-17 Page No 6 ACIT Vs. Shri Govind Jairamdas Changlani 9. The A.O. has not doubted the identity in all the cases and doubted the creditworthiness in many cases and in few cases also, he doubted the genuineness

THE ITO, WARD-2(4),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

Section 250 permits the Commissioner (Appeals) to make such further inquiry as he thinks fit or may direct AO to make further inquiry and report the result of the same to him before disposing of any appeal before him. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As per Sub-Rule (4) of Rule 46A not withstanding anything contained in Rule 46A, Commissioner (Appeals) may direct production

THE ACIT, CIRCLE-2(2),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

Section 250 permits the Commissioner (Appeals) to make such further inquiry as he thinks fit or may direct AO to make further inquiry and report the result of the same to him before disposing of any appeal before him. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As per Sub-Rule (4) of Rule 46A not withstanding anything contained in Rule 46A, Commissioner (Appeals) may direct production

THE ITO, WARD-1(2)(4),, VADODARA vs. SHRI PRADEEPSHANKAR B. JHA,, VADODARA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

Section 250 permits the Commissioner (Appeals) to make such further inquiry as he thinks fit or may direct AO to make further inquiry and report the result of the same to him before disposing of any appeal before him. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As per Sub-Rule (4) of Rule 46A not withstanding anything contained in Rule 46A, Commissioner (Appeals) may direct production