DCIT, CIRCLE-2(1)(1), AHMEDABAD, AAYKAR BHAWAN VEJALPUR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, BORIA, HIMATNAGAR

Appeal is dismissed

Section 32(1)(ii) with respect to the\n Assessment Year in question?\n3.\nWhether on the facts and in the circumstances of the case and in law, the Ld\nCIT(A) was justified in allowing depreciation and additional depreciation claimed on\nCANs and Equipments amounting to Rs.1,07,64,866/- when it is clear that Milk Cans and\nEquipment

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

Section 80P(2)(a)(iii) and 80P(2)(a)(iv) provided for income received from marketing of agricultural produce grown by members of co-operative society and purchase of seeds etc. for the purpose of supplying them to its members. Thus, Pr. CIT held that, the Assessing Officer has erred in allowing deduction u/s. 80P(2

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

80P(2)(d) of Rs.2,32,84,772/- disregarding the provisions of section 80-AB of the IT Act. 2. The Ld. C1T(A) has erred in law and on facts in deleting the disallowances of additional depreciation

GUJARAT FISHERIES CENTRE CO .OPERATIVE ASSOCIATION LIMITED,,AHMEDABDA vs. ITO, WRAD-5(2)(2),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

section 80P(2)(c) of the Act, Ld. Pr. CIT observed that the assessee is only eligible to claim deduction to the extent of " 50,000/- and the above exemption of " 7,91,000/- has been incorrectly granted by the AO without considering/examining the facts of the case. (iii) During the period under consideration, the assessee has shown short-term

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

depreciation. Further, it was submitted that in the case of group concern of the assessee, Chittorgarh Kota Baran Pvt. Ltd., Ahmedabad, similar expenditure has been allowed as revenue expenditure. The assessee further submitted that the assessee company is also eligible for claiming for deduction under Section 80IA(4) of the Act and relied on Gujarat High Court decision

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, AHMEDABAD

The appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg (Judicial Member), Smt. Annapurna Gupta (Accountant Member)

section 143(3)of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. I.T.A No. 2522/Ahd/2025 A.Y. 2015-16 2 DCIT Vs. Sabarkantha District Co-op. Milk Producers Union Ltd. 2. The Grounds of Appeal raised by the Revenue are as follows: 1. "Whether the Ld. CIT(A) has erred

SOHAMNAGAR CO-OPERATIVE HOUSING SOCIETY LTD. VIBHAG II,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(6), AHMEDABAD

In the result appeal filed by the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 17-01-2023 In Din & Order No. Itba/Nfac/S/250/2022-23/1048850676(1)

2) and u/s. 142(1) were issued by the AO to the assessee, which were claimed by the AO to have been duly served on the assessee. During the course of assessment proceedings, the assessee filed submissions before the A.O. It was observed by the A.O. that the assessee is Co-operative Housing Society. The assessee’s main activity