TTEC INDIA CUSTOMER SOLUTIONS PVT. LTD.,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ttec India Customer Solutions Pr.Commissioner Of Private Limited, Ttec Ahmedabad Vs. Income Tax-3 Opp: L.J.College Vejalpur Off: Sg Road, Makarba Ahmedabad. Fatewadi Bo, Fatewadi Ahmedabad. Pan : Aaccm 1005A (Applicant) (Responent) : Shri Vishal Kabra, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/07/2025 आदेश आदेश/O R D E R आदेश आदेश

80G for donations forming part of CSR expenditure. 11. The learned PCIT, while invoking section 263, alleged that the Assessing Officer failed to verify whether the foreign tax credit (FTC) of Rs.8,02,50,535/- claimed by the assessee was allowable under section 90 read with Article 24 of the India–Philippines DTAA. It was further alleged that

GSP CROP SCIENCE LIMITED,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation claim of Rs. 1,80,783/-, which the Pr. CIT held as irregular and prejudicial to the interest of the Revenue. Accordingly, this issue was also set aside to the A.O. for recomputation as per law. Third, the assessee had claimed deduction under section 80G

ATUL LIMITED,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

The appeal are dismissed

Bench: Us, Ld. Counsel For The Assessee Took Us Through The Chronology Of Events Leading To The Rectification Order Passed U/S. 154 Of The Act ,Which Was Carried In Appeal Before The Ld. Cit(A) Who Dismissed The Same & Against Which The Assessee Has Come Up In Appeal Before Us. Ld. Counsel For The

80G of Rs. 9,92,000/- and deduction u/s. 80IA of Rs. 6,26,51,076/-, the total eligible deduction thus amounting to Rs. 6,36,43,076/- which was restricted to the extent of gross total income, resulting in Nil income assessed. Computation of the assessed income at Para 10 of the order was pointed

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LIMITED, AHMEDABAD

80G and 80GGB of the Act for the donations made by the undertaking eligible for deduction under section 80-IA of the Act. The deduction under section 80-IA of the Act is allowed to the assessee with respect to the business referred therein is carried on by the assessee. That particular business is known as the undertaking which

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LTD.,, AHMEDABAD

80G and 80GGB of the Act for the donations made by the undertaking eligible for deduction under section 80-IA of the Act. The deduction under section 80-IA of the Act is allowed to the assessee with respect to the business referred therein is carried on by the assessee. That particular business is known as the undertaking which

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

section 143(2)\nwere issued and duly served. The Assessing Officer, after examining the\nmaterial placed on record, made various disallowances and additions under\ndifferent heads, determining the assessed income for each year as set out\nbelow. The Assessing Office completed the assessment by passing order u/s\n143(3) of the Act. The details of the assessment and the additions

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

section 143(2)\nwere issued and duly served. The Assessing Officer, after examining the\nmaterial placed on record, made various disallowances and additions under\ndifferent heads, determining the assessed income for each year as set out\nbelow. The Assessing Office completed the assessment by passing order u/s\n143(3) of the Act. The details of the assessment and the additions

BHANDARI CHARITABLE TRUST,,AHMEDABAD vs. THE ITO (EXEMPTIONS), WARD-1,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2935 /Ahd/2014 & Asstt.Year : 2014-15 Bhandari Charitable Trust Dit(Exemption) A-1, Sky Lark Apartments Vs Ahmedabad. Satellite Road, Satellite Ahmedabad 380 015. Pan : Aaatb 3672 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Prakash D. Shah, Ar & Shri S.N.Devatia, Ar Revenue By : Shri Vinod Tanwani, Cit-Dr

80G(5) of the Act, then the AO has observed that such registration was granted after looking into the objects of the trust. The AO observed that the assessee failed to submit any evidence showing that it is actually imparting education by conducting classes. The ld.AO failed to note that the stand of the assessee was always to the effect

BHANDARI CHARITABLE TRUST,,AHMEDABAD vs. THE DIT(EXEMP.), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2935 /Ahd/2014 & Asstt.Year : 2014-15 Bhandari Charitable Trust Dit(Exemption) A-1, Sky Lark Apartments Vs Ahmedabad. Satellite Road, Satellite Ahmedabad 380 015. Pan : Aaatb 3672 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Prakash D. Shah, Ar & Shri S.N.Devatia, Ar Revenue By : Shri Vinod Tanwani, Cit-Dr

80G(5) of the Act, then the AO has observed that such registration was granted after looking into the objects of the trust. The AO observed that the assessee failed to submit any evidence showing that it is actually imparting education by conducting classes. The ld.AO failed to note that the stand of the assessee was always to the effect

BHANDARI CHARITABLE TRUST,,AHMEDABAD vs. THE ITO (EXEMPTIONS), WARD-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

80G(5) of the Act, then the AO has observed that such registration was granted after looking into the objects of the trust. The AO observed that the assessee failed to submit any evidence showing that it is actually imparting education by conducting classes. The ld.AO failed to note that the stand of the assessee was always to the effect

SABARMATI GAS LIMITED,GANDHINAGAR vs. PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2020-21

depreciation of Rs. 2,08,08,398/-. Thus, the invocation of the provisions of section 263 of the Act by Pr. CIT is merely a change of opinion and is beyond the scope of provisions of section 263 of the Act. The ld. A.R. further submitted that the verification in respect of CSR expenses claimed u/s. 80G

THE ACIT (EXMPTION) CIRCLE-1, AHMEDABAD vs. GROW MORE FOUNDATION, SABARKANTHA

In the result, appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2016-17

Section 80G(5) of the Act dated 26.05.2008. The assessee trust filed its return of income on 17.10.2016 declaring total income at Rs. Nil. During the assessment proceedings, the Assessing Officer observed that the assessee claimed depreciation

SHIVASHISH FOUNDATION TRUST,AHMEDABAD vs. THE JT.CIT(OSD), CIRCLE-1 (EXEMPTION), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

80G(5) of the Income Tax Act, 1961. It is engaged in running Shivashish School at Bopal, Ahmedabad. The assessee filed its return of income for the year under consideration on on 22.10.2017 declaring NIL income. The case was selected for complete scrutiny under CASS and notices under sections 143(2) and 142(1) of the Act were issued from

TECHNODOT ENGINEERS PVT. LTD,GANDHINAGAR vs. THE DCIT, CIRCLE-2(2), AHMEDABAD

Appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

Section 80G, amounting to Rs. 15,000/-. This disallowance was made because the necessary supporting documents for claiming the deduction were either insufficient or not provided. Moreover, unrecorded interest income of Rs. 4,402/- was added to the income, as it had not been accounted for in the original return filed by the assessee. Finally, a disallowance of depreciation

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

section 143(2)\nwere issued and duly served. The Assessing Officer, after examining the\nmaterial placed on record, made various disallowances and additions under\ndifferent heads, determining the assessed income for each year as set out\nbelow. The Assessing Office completed the assessment by passing order u/s\n143(3) of the Act. The details of the assessment and the additions

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

MAKSON PHARMA CEUTICALS (INDIA) PRIVATE LIMITED,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2020-21

depreciation on plant and machinery, disallowance u/s. 14A r.w.s. section 8D for exempt income earned by the assessee during the year and allowability of deduction claimed u/s. 80G

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

section (5) of Section 80-IA. In this case, the question that arose for consideration ITA.Nos.1285/Ahd/2017 & 7 others A.Y.2009-10 38 before this Court related to computation of the profits for the purpose of deduction under section 80-E, as it then existed, after setting off the loss incurred by the assessee in the manufacture of alloy steels. Section