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

Appeal is dismissed

section 80P(2)(d) of the Act. Respectfully following\nthe order of the ITAT, which has been upheld by the Hon'ble High Court in the\n assessment year 2009-10, we do not find any merit in this ground of appeal. It is\nrejected.\n11.\nAccordingly, in view of the above in light of the assessee's fact

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 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

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

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

D.R. Date of hearing : 05-04-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Pr. Commissioner of Income Tax, Ahmedabad-5 vide order dated 24/03/2017 passed for the assessment year 2012-13. I.T.A No. 232/Ahd/2018 A.Y. 2012-13 Page

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

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, (in short “Ld. CIT(A)”), Ahmedabad vide order 19.01.2018 passed for A.Y. 2014-15. 2. The Revenue has taken the following grounds of appeal:- “1. The Ld CIT(A) has erred