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2,297 results for “disallowance”+ Section 13(2)(d)clear

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Key Topics

Section 14A94Addition to Income82Disallowance73Section 143(3)52Deduction35Section 26327Penalty24Depreciation23Section 14721Section 54F

BARODA DISTRICT COOPERATIVE MILK PRODUCERS UNION LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 1(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeals of the assessee for Asst

ITA 416/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

disallowed by the Assessing Officer and deduction granted by the Assessing Officer is tabularized and recorded as under”: 7. Hon’ble Court thereafter put reliance upon the decision of Hon’ble Punjab & Haryana High Court’s decision and held that gross interest income is to be granted as deduction under section 80P(2)(d) of the Act. The finding recorded

Showing 1–20 of 2,297 · Page 1 of 115

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Section 80I20
Section 14817

BARODA DISTRICT COOPERATIVE MILK PRODUCERS UNION LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 1(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeals of the assessee for Asst

ITA 417/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2022-23

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

disallowed by the Assessing Officer and deduction granted by the Assessing Officer is tabularized and recorded as under”: 7. Hon’ble Court thereafter put reliance upon the decision of Hon’ble Punjab & Haryana High Court’s decision and held that gross interest income is to be granted as deduction under section 80P(2)(d) of the Act. The finding recorded

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1858/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

Section 11(1)(a)Section 12ASection 13Section 32

d) and 13(2)(g) of the Act). " As per point no.1,2,4,7 and 8 of annexure no. II of Form 10B report, the assessee is mandatorily required to make below mentioned disclosure in the referred report: " Whether any land, building or other property42 of the trust or institution is, or continues to be, made available

BALASINOR ROAD TRANSPORT CO. OP. SOCIETY LTD.,,MAHISAGAR vs. THE INCOME TAX OFFICER,, LUNAWADA

In the result appeal of the assessee is hereby partly allowed

ITA 40/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 39-40/Ahd/2022 िनधा"रण वष"/Asstt. Years: (2014-2015 & 2015-2016) Balasinor Road Transport Co-Op. Income Tax Officer, Society Ltd., Vs. Lunawada. Rajpuri Gate, Balasinor, Dist. Mahisagar-388255. Pan: Aaaab5121G

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(c)Section 80P(2)(d)

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest income from the co-operative banks. ITA nos.39-40/AHD/2022 A.Y. 2014-15 & 2015-16 10 12. At the outset we note that the issues raised by the Assessee in its grounds of appeal for the AY 2015-16 are identical

BALASINOR ROAD TRANSPORT CO. OP. SOCIETY LTD.,,MAHISAGAR vs. THE INCOME TAX OFFICER,, LUNAWADA

In the result appeal of the assessee is hereby partly allowed

ITA 39/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 39-40/Ahd/2022 िनधा"रण वष"/Asstt. Years: (2014-2015 & 2015-2016) Balasinor Road Transport Co-Op. Income Tax Officer, Society Ltd., Vs. Lunawada. Rajpuri Gate, Balasinor, Dist. Mahisagar-388255. Pan: Aaaab5121G

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(c)Section 80P(2)(d)

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest income from the co-operative banks. ITA nos.39-40/AHD/2022 A.Y. 2014-15 & 2015-16 10 12. At the outset we note that the issues raised by the Assessee in its grounds of appeal for the AY 2015-16 are identical

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

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

13(2)(h) would lead to forfeiture of exemption of income derived from such investment and not the entire income would be subjected to the maximum marginal rate of tax under section 164(2) of the Act. Ultimately it was held that exemption under section 11 is available to the assessee only on the income to the extent the same

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

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

13(2)(h) would lead to forfeiture of exemption of income derived from such investment and not the entire income would be subjected to the maximum marginal rate of tax under section 164(2) of the Act. Ultimately it was held that exemption under section 11 is available to the assessee only on the income to the extent the same

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

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

13(2)(h) would lead to forfeiture of exemption of income derived from such investment and not the entire income would be subjected to the maximum marginal rate of tax under section 164(2) of the Act. Ultimately it was held that exemption under section 11 is available to the assessee only on the income to the extent the same

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

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

13(2)(h) would lead to forfeiture of exemption of income derived from such investment and not the entire income would be subjected to the maximum marginal rate of tax under section 164(2) of the Act. Ultimately it was held that exemption under section 11 is available to the assessee only on the income to the extent the same

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

2) of the Act lists conditions which are deemed to be violation under sections 13(1)(c) or 13(1)(d) of the Act. 7.4. As regards denial of exemption under section 11, in respect of total income of a trust/institution, because of misuse of income or property of the trust by the interested persons, there have been unusual instances

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

2) of the Act lists conditions which are deemed to be violation under sections 13(1)(c) or 13(1)(d) of the Act. 7.4. As regards denial of exemption under section 11, in respect of total income of a trust/institution, because of misuse of income or property of the trust by the interested persons, there have been unusual instances

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

2) of the Act lists conditions which are deemed to be violation under sections 13(1)(c) or 13(1)(d) of the Act. 7.4. As regards denial of exemption under section 11, in respect of total income of a trust/institution, because of misuse of income or property of the trust by the interested persons, there have been unusual instances

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

2) of the Act lists conditions which are deemed to be violation under sections 13(1)(c) or 13(1)(d) of the Act. 7.4. As regards denial of exemption under section 11, in respect of total income of a trust/institution, because of misuse of income or property of the trust by the interested persons, there have been unusual instances

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

2) of the Act lists conditions which are deemed to be violation under sections 13(1)(c) or 13(1)(d) of the Act. 7.4. As regards denial of exemption under section 11, in respect of total income of a trust/institution, because of misuse of income or property of the trust by the interested persons, there have been unusual instances

M/S. LAXMI BACHAT SHARAFI SAHKARI MANDALI LTD.,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 963/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2014-15

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year : 2014-15

For Appellant: Shri Mehul Thakkar, CAFor Respondent: Shri Alokkumar, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

disallowability of the claim of deduction as per a different provision i.e 80P(2)(d) of the Act. The ld.DR was unable to demonstrate that the assessee was issued notice prior to holding the assessment order being erroneous on account of allowing deduction of interest income u/s 80P(2)(a)(i) of the Act. We have noted that the assessee

SARDAR NAGRIK SAHAKARI BANK LTD.,,VADODARA vs. ITO, WARD 3(1)(3),, BARODA

In the result, the appeal of the assessee is partly allowed

ITA 2157/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.2156 & 2157/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd Ito, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. Pan: Aaabt2648D

For Respondent: Shri Vinod Talwani, Sr.DR
Section 80PSection 80P(2)(a)

13] The banking business, even though run by a Co-operative bank is sought to be excluded from the beneficial provisions of exemption or deduction under section 80P of the Act. The purpose of bringing on the statute book sub-section (4) in section 80P was to exclude the applicability of section 80P altogether to any co- operative bank

SARDAR NAGRIK SAHAKARI BANK LTD.,,VADODARA vs. ITO, WARD 3(1)(3),, BARODA

In the result, the appeal of the assessee is partly allowed

ITA 2156/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.2156 & 2157/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd Ito, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. Pan: Aaabt2648D

For Respondent: Shri Vinod Talwani, Sr.DR
Section 80PSection 80P(2)(a)

13] The banking business, even though run by a Co-operative bank is sought to be excluded from the beneficial provisions of exemption or deduction under section 80P of the Act. The purpose of bringing on the statute book sub-section (4) in section 80P was to exclude the applicability of section 80P altogether to any co- operative bank

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 330/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

D E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-8, Ahmedabad, (in short the ‘CIT(A)’), (in short ‘the CIT(A)’) all dated 16.03.2020 for the Assessment Year 2014-15, 2015-16 and 2016-17. As the issues involved in the three

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 331/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

D E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-8, Ahmedabad, (in short the ‘CIT(A)’), (in short ‘the CIT(A)’) all dated 16.03.2020 for the Assessment Year 2014-15, 2015-16 and 2016-17. As the issues involved in the three

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 332/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

D E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-8, Ahmedabad, (in short the ‘CIT(A)’), (in short ‘the CIT(A)’) all dated 16.03.2020 for the Assessment Year 2014-15, 2015-16 and 2016-17. As the issues involved in the three