THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under section 14A of the I T Act, 1961. It is submitted that the disallowance is uncalled for and be directed

GUJARAT URJA VIKAS NIGAM LIMITED,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

disallowance under section 14A of the I T Act, 1961. It is submitted that the disallowance is uncalled for and be directed

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

disallowance under section 14A of the I T Act, 1961. It is submitted that the disallowance is uncalled for and be directed

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

disallowance by the assessee of Rs.3,98,520/- for calculating book profits under section 115JB for MAT purpose. The Special Bench of the ITAT in the case of Vireet Investment P.Ltd., (supra) has held that computation under MAT provisions was to be made without resorting to the computation as contemplated under section 14A

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

Disallowance under section 14A r.w. Rule 8D and addition to book profits under section 115JB 8. The assessee has challenged

GOYAL & CO. (CONST.) PVT.LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (1),, AHMEDABAD

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

disallowance under section 14A in respect of interest expenditure. When the very basis for employing section 14A on factual matrix

GOYAL & CO. (CONST.) PVT.LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (1),, AHMEDABAD

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

disallowance under section 14A in respect of interest expenditure. When the very basis for employing section 14A on factual matrix

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance to the book profit calculation under Section 115JB of the Act, reasoning that since Section 14A of the Act disallows

ATUL LIMITED,AHMEDABAD vs. THE ACIT.,RANGE-1,, AHMEDABAD

Appeal is dismissed

disallowance under Section 14A. The earlier assessments were therefore permitted to attain finality. As such the disallowance under Section 14A

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

disallowance in the return of income under the provisions of section 14A read with section ITA nos.14 & 2047/AHD/2018 With C.O.No

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

disallowance in the return of income under the provisions of section 14A read with section ITA nos.14 & 2047/AHD/2018 With C.O.No

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. D.B. CORP. LTD.,, AHMEDABAD

In the result, the cross appeals of revenue and the assesee are dismissed

disallowance shall be made under Section 14A of the Act and if the Appellant has earned any exempt income, disallowance

D.B. CORP. LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the cross appeals of revenue and the assesee are dismissed

disallowance shall be made under Section 14A of the Act and if the Appellant has earned any exempt income, 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

disallowable under section 14A. If that way of interpretation of section 14A was to be accepted, then the method of computing

THE DCITGANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. GUJARAT INDUSTRIAL INVESTMENT CORPORATION, GANDHINAGAR

Appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

disallowable under section 14A is covered under clause (f) of Explanation to section 115JB (2) and, thus said amount has to be added

M/S. GUJARAT INDUSTRIAL INVESTMENT CORPORATION,GANDHINAGAR vs. THE DY.CIT.,GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

disallowable under section 14A is covered under clause (f) of Explanation to section 115JB (2) and, thus said amount has to be added