GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed

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 65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1

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 65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

section 13(1)(d)(i) r.w.s. 11(5) of the Act by making investment in two companies namely Unitech Ltd. and Shriram Transport Finance Co. Ltd. Further that only 50% of the donation payment in respect of three parties namely SSRS Trust, VVMVP and World alliance for youth empowerment to the tune of Rs.1,50,00,000/- has only been

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

section 13(1)(d)(i) r.w.s. 11(5) of the Act by making investment in two companies namely Unitech Ltd. and Shriram Transport Finance Co. Ltd. Further that only 50% of the donation payment in respect of three parties namely SSRS Trust, VVMVP and World alliance for youth empowerment to the tune of Rs.1,50,00,000/- has only been

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

section 13(1)(d)(i) r.w.s. 11(5) of the Act by making investment in two companies namely Unitech Ltd. and Shriram Transport Finance Co. Ltd. Further that only 50% of the donation payment in respect of three parties namely SSRS Trust, VVMVP and World alliance for youth empowerment to the tune of Rs.1,50,00,000/- has only been

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

section 13(1)(d)(i) r.w.s. 11(5) of the Act by making investment in two companies namely Unitech Ltd. and Shriram Transport Finance Co. Ltd. Further that only 50% of the donation payment in respect of three parties namely SSRS Trust, VVMVP and World alliance for youth empowerment to the tune of Rs.1,50,00,000/- has only been

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

disallowance of business promotion expenses under section 37(1) of the Act. 4. The facts are in brief that the assessee is a public company and engaged in the business of manufacturing of drugs & Pharmaceuticals. During the year, the assesse has claimed certain expenditures under the head business promotions, detailed as under: Sr. No. Particulars Amount Claimed as expenditure 1

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

disallowance of business promotion expenses under section 37(1) of the Act. 4. The facts are in brief that the assessee is a public company and engaged in the business of manufacturing of drugs & Pharmaceuticals. During the year, the assesse has claimed certain expenditures under the head business promotions, detailed as under: Sr. No. Particulars Amount Claimed as expenditure 1

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

1,18,24,000/-. The disallowance made by the AO is accordingly directed to be deleted." 7.3 Respectfully following the decision of the learned CIT(A)-VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

1,18,24,000/-. The disallowance made by the AO is accordingly directed to be deleted." 7.3 Respectfully following the decision of the learned CIT(A)-VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-4,, AHMEDABAD

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

1,18,24,000/-. The disallowance made by the AO is accordingly directed to be deleted." 7.3 Respectfully following the decision of the learned CIT(A)-VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

1,18,24,000/-. The disallowance made by the AO is accordingly directed to be deleted." 7.3 Respectfully following the decision of the learned CIT(A)-VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

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

1,18,24,000/-. The disallowance made by the AO is accordingly directed to be deleted." 7.3 Respectfully following the decision of the learned CIT(A)-VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal