M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

section 153B(1)(b) of the Act. 2. For issue-wise adjudication, we take first the appeal of the Revenue in IT(SS)A.No.27/Ahd/2021 for Asst. Year 2006-07. 3. IT(SS)A.No.27/Ahd/2021 : (Revenue’s appeal for A.Y. 2006-07 Ground No.1 : Whether the Ld. CIT(A) has erred in deleting the disallowance

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

disallowance of payments of PF & ESImade within the grace period. 8. Alternatively, and without prejudice, the CIT(A) have erred in law and on the facts of the case in not appreciating the 'due date as defined under the respective PF and ESI Acts. 9. Both the lower authorities have passed the orders without properly appreciating the facts and they

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

disallowance of payments of PF & ESImade within the grace period. 8. Alternatively, and without prejudice, the CIT(A) have erred in law and on the facts of the case in not appreciating the 'due date as defined under the respective PF and ESI Acts. 9. Both the lower authorities have passed the orders without properly appreciating the facts and they

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

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

Section under Date of Order of Date of Order of Original Revised Return which AO passed AO CIT(A) Return of of Income the order Income 2007-08 31/10/2007 10-01-2008, 143(3) 21/12/2009 05/10/2011 04-06-2008, 19-03-2009 2008-09 29/09/2008 20-03-2009, 143(3), 144 27-12-2010, 29- 07/07/2011 09-04-2009 r.w.s

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Disallowance u/s 14A – Rs. 8,07,84,146 as discussed Book Profit u/s. 115JB Rs. 2011,70,46,681 Tax @ 18.5% Rs. 372,16,53,636 9. Ultimately, the assessment order was passed determining the total income of the assessee at Rs.18,04,62,99,990/- under Section 143C(B) r.w.s. 144C(5) of the Act under the normal provision

M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, all three appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

disallowed the deduction claimed by you u/s 80IB(10) of the Act during scrutiny for A.Y.2012-13 for non- completion of project till 31.03.2012. When the project was not completed till 31.03.2012, then there is no question of allowing deduction u/s 80IB(10) for subsequent years. 4. Further, on perusal of P&L Account, computation of income and assessment order

M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, all three appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

disallowed the deduction claimed by you u/s 80IB(10) of the Act during scrutiny for A.Y.2012-13 for non- completion of project till 31.03.2012. When the project was not completed till 31.03.2012, then there is no question of allowing deduction u/s 80IB(10) for subsequent years. 4. Further, on perusal of P&L Account, computation of income and assessment order