THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

143(3) of the Income Tax Act 1961 (here- in-after referred to as "the Act") relevant to the Assessment Years 2008-09 & 2017-18. First, we take up ITA No. 38/Ahd/2021, an appeal by the Revenue for AY 2017-18 ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 2 2. The Revenue has raised the following grounds of appeal

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

143(3) of the Income Tax Act 1961 (here- in-after referred to as "the Act") relevant to the Assessment Years 2008-09 & 2017-18. First, we take up ITA No. 38/Ahd/2021, an appeal by the Revenue for AY 2017-18 ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 2 2. The Revenue has raised the following grounds of appeal

M/S. SURZLON GLOBAL SERVICES LTD. ,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

143(3) of the Act dated 29th October 2018 in the case of M/s SGSL is erroneous insofar prejudicial to the interest of revenue. It was pointed out by the learned Principal CIT that the assessee is not eligible for claiming depreciation on the goodwill arising out of amalgamation in view of 6th proviso to section 32(1), section

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

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

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

section 143(3) of the Income Tax Act, 1961 ("the Act" for short) relating to the assessment year 2014-15. 2. The assessee has raised five grounds in its appeal, which read as under: “1. That on facts and in law, the learned CIT (A) has grievously erred in confirming the disallowance

THE ACIT,(OSD)CIRCLE-8,, AHMEDABAD vs. TORRENT POWER LTD.,, AHMEDABAD

In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

143(3) of the Act referred to above. Hence, the A. O. was not justified in enhancing such disallowance by reworking the disallowance from interest and administrative expenses. Further, it is noticed that the provisions of Rule 8D are applicable from A. Y. 2008-09 as held by Bombay High Court in the case of Godrej & Boyce

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

143(3) r.w.s. 144C(13), determining total income at Rs.178,23,60,063/- as against the returned income of Rs.168,29,62,390/-, after making the following additions: i. disallowance of Rs.8,26,43,616/- under section 14A read with Rule 8D(2

SHRI CHAITANYA BANSIBHAI. NAGORI,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

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

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

disallowed the deduction claimed under section 54 of the Act. 6. Aggrieved, assessee preferred an appeal before learned CIT (A). 7. The assessee before learned CIT (A) submitted that the AO has travelled beyond the jurisdiction provided under the limited scrutiny. The notice under section 143(2

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2011-12. 2. The brief facts of the case are that the assessee-company is engaged in the business of manufacturing and marketing of pharmaceuticals & Cosmetic products. The assessee had filed its return of income for the year under consideration

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2011-12. 2. The brief facts of the case are that the assessee-company is engaged in the business of manufacturing and marketing of pharmaceuticals & Cosmetic products. The assessee had filed its return of income for the year under consideration

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

2 Tax (Appeals)-13, Ahmedabad [hereinafter referred to as "CIT(A)"], arising out of the assessment order dated 28.01.2019 passed under section 143(3) read with section 144C of the Income-tax Act, 1961 [hereinafter referred to as "the Act"]by the Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad[hereinafter referred to as "Assessing Officer/AO

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

2 Tax (Appeals)-13, Ahmedabad [hereinafter referred to as "CIT(A)"], arising out of the assessment order dated 28.01.2019 passed under section 143(3) read with section 144C of the Income-tax Act, 1961 [hereinafter referred to as "the Act"]by the Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad[hereinafter referred to as "Assessing Officer/AO

DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S.UNITED WAYOF BARODA, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. M/S. UNITED WAY OF BARODA,, VADODARA

In the result, ITA No. 3565/Ahd/16 is dismissed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2011-12, on the following grounds: ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 2 of 15 “I. Whether on the facts

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

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

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since I.T.A Nos. 310 /Ahd/2022 & Ors. A.Y. 2020-21 & Ors. Page No 2 Jai Prakash Choudhary vs. ADIT,CPC common issue of disallowance

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

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

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since I.T.A Nos. 310 /Ahd/2022 & Ors. A.Y. 2020-21 & Ors. Page No 2 Jai Prakash Choudhary vs. ADIT,CPC common issue of disallowance