THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RECKITT BENCKISER HEALTHCARE INDIA LTD.,, HARYANA

In the result, both the appeals of the revenue are dismissed

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

disallowance of deduction u/s.80IC on expenses disallowed u/s. 40(a)(ia) of the Act. 7. On the facts and circumstances

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

In the result, the appeal of the Revenue is hereby partially allowed for statistical purposes

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

Disallowances of deduction u/s 10B 504 12 Disallowances of repair expenses 1,017,500 13 Disallowances of leave encashment 3,998,673 14 Disallowances

SUN PHARMACEUTICALS INDUSTRIES LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, VADODARA

In the result, the appeal of the Revenue is hereby partially allowed for statistical purposes

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

Disallowances of deduction u/s 10B 504 12 Disallowances of repair expenses 1,017,500 13 Disallowances of leave encashment 3,998,673 14 Disallowances

SUN PHARMA LABORATORIES LTD.,,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA

In the result, the Department’s appeal is partly allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Deduction of education and secondary & higher education cess under section 37(1) 3. The Ground No.1 relates to disallowance of deduction

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMA LABORATORIES LTD.,, MUMBAI

In the result, the Department’s appeal is partly allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Deduction of education and secondary & higher education cess under section 37(1) 3. The Ground No.1 relates to disallowance of deduction

INOX INDIA LIMITED,VADODARA vs. THE DCIT, CIRCLE-1 NOW CIRCLE 1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

deduction u/s. 801A was claimed by the Appellant. Disallowance u/s 80HHC: 8. The learned CIT(A) erred in fact and in law in disallowing

INOX INDIA LIMITED,VADODARA vs. THE ACIT, CIRCLE-1(2) NOW CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

deduction u/s. 801A was claimed by the Appellant. Disallowance u/s 80HHC: 8. The learned CIT(A) erred in fact and in law in disallowing

INOX INDIA LIMITED,VADODARA vs. THE ACIT, CIRCLE-1(2) NOW CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

deduction u/s. 801A was claimed by the Appellant. Disallowance u/s 80HHC: 8. The learned CIT(A) erred in fact and in law in disallowing

INOX INDIA LIMITED,VADODARA vs. THE ACIT, CIRCLE-1(2) NOW CIRCLE- 1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

deduction u/s. 801A was claimed by the Appellant. Disallowance u/s 80HHC: 8. The learned CIT(A) erred in fact and in law in disallowing

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, the appeal filed by the assessee is allowed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.Cit बनाम/ Op.Milk Producers Union Ltd. Circle, Gandhinagar V/S. K. Road, Gidc Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./Pan: Aaajg 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

deduction. He further argued that both the AO and the CIT(A) erroneously disallowed the deduction by treating cooperative banks

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

disallowed the same while computing the deduction under section 80-IA of the Act, however claimed deduction of the same

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

disallowed the same while computing the deduction under section 80-IA of the Act, however claimed deduction of the same

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), 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

disallowance of weighted deduction under section 35(2AB), and an additional legal ground regarding allowability of deduction for education cess

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

disallowance of weighted deduction under section 35(2AB), and an additional legal ground regarding allowability of deduction for education cess

JCIT(OSD), CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. DEVRAJ INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, all three appeals of revenue are dismissed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

deduction in respect of the same. The Ld. AO disallowed deduction by observing that section 80-IA(4)(iii) allows

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. DEVRAJ INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, all three appeals of revenue are dismissed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

deduction in respect of the same. The Ld. AO disallowed deduction by observing that section 80-IA(4)(iii) allows

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance of weighted deduction claimed whereas the revenue is in appeal against the deletion of the disallowances of weighted deduction

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee’s Recreation (BOHO