THE ACIT, CIRCLE-5,, AHMEDABAD vs. NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

191/-, as alleged by the AO, which works at Rs. 32 lacs approximately whereas the assessee has made the disallowance of ₹44 Lacs. Thus, in the given facts and circumstances, it is transpired that the disallowance made by the AO is less than the amount of disallowance offered by the assessee. Accordingly we hold that no further disallowance is required

THE ACIT, CIRCLE-5,, AHMEDABAD vs. NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

191/-, as alleged by the AO, which works at Rs. 32 lacs approximately whereas the assessee has made the disallowance of ₹44 Lacs. Thus, in the given facts and circumstances, it is transpired that the disallowance made by the AO is less than the amount of disallowance offered by the assessee. Accordingly we hold that no further disallowance is required

THE ACIT, CIRCLE-5,, AHMEDABAD vs. NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

191/-, as alleged by the AO, which works at Rs. 32 lacs approximately whereas the assessee has made the disallowance of ₹44 Lacs. Thus, in the given facts and circumstances, it is transpired that the disallowance made by the AO is less than the amount of disallowance offered by the assessee. Accordingly we hold that no further disallowance is required

NIRMA CHEMICAL WORKS PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-5,, AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

191/-, as alleged by the AO, which works at Rs. 32 lacs approximately whereas the assessee has made the disallowance of ₹44 Lacs. Thus, in the given facts and circumstances, it is transpired that the disallowance made by the AO is less than the amount of disallowance offered by the assessee. Accordingly we hold that no further disallowance is required

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance of deduction under section 80-IE of the Act in Sikkim Unit on other incomes. 60. The AO during the assessment proceedings found that the assessee has claimed deduction of profit derived from Sikkim Unit under section 80-IE of the Act. As per the AO, there were certain incomes considered by the assessee eligible for deduction under section

SUN PHARMACEUTICAL INDUSTRIES,MUMBAI vs. JCIT 20(3), MUMBAI

In the result appeal of the Revenue is hereby dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

disallowed suo- motu in the revised return / -.statement of income in view of Explanation 4 to S. 40(b) and accordingly the profits of the business were increased to that extent. However, the AO, relying on past assessments in the case of SPI, disallowed the same. In view of the fact that the appellant has already added back this amount

AARVEE DENIMS & EXPORTS LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.396/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Aarvee Denims & Exports Ltd. The Pr.Cit बनाम/ 191, Shahwadi Ahmedabad-1 V/S. Narol–Sarkhej Highway Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./Pan: Aabca 6019 P (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Divyakant Parikh, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/09/2024 घोषणा की तारीख /Date Of Pronouncement: 27/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

191, Shahwadi Ahmedabad-1 v/s. Narol–Sarkhej Highway Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./PAN: AABCA 6019 P (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee by : Shri Divyakant Parikh, AR Revenue by : Shri Prithviraj Meena, CIT-DR सुनवाई की तारीख/Date of Hearing : 19/09/2024 घोषणा की तारीख /Date of Pronouncement: 27/09/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR

SANGATH INFRASTRUCTURE PVT. LTD,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowances need to be made. Whatever be the exceptions are already mentioned in the act. Thus the contention of the assessee is futile and not acceptable. 4.5. Further, in the case of Attar Singh Gurumukhi Singh V/s Income Tax Officer 191 /TR 667(SC) Hon'ble Supreme Court of India has observed that section

AARVEE DENIMS & EXPORTS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal of the assessee is partly allowed, while that of the Revenue is dismissed

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2012-13 Aarvee Denims & Exports Dcit, Cir.1(1)(1) 191, Shahwadi, Vs Ahmedabad. Nr.Old Octroi Naka Narol-Sarkhej Highway Ahmedabad 382 405. Pan : Aabca 6019 P Assessment Year : 2012-13 Dcit, Cir.1(1)(1) Aarvee Denims & Exports Ahmedabad. Vs Ahmedabad 382 405. Pan : Aabca 6019 P अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri V.K. Singh, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/03/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Cross Appeals Filed By The Assessee & The Revenue Are Against Order Dated 30.3.2016 Passed By Ld.Commissioner Of Income-Tax (Appeals)-1, Ahmedabad [For Short “Ld.Cit(A)] In Appeal No.Cit(A)-1/Dcit, Cir.1(1)(1)/738/2014-15 Relating To The Assessment Year 2012-13. We Dispose Of Both The Appeals By This Common Order.

191, Shahwadi, Vs Ahmedabad. Nr.Old Octroi Naka Narol-Sarkhej Highway Ahmedabad 382 405. PAN : AABCA 6019 P Assessment Year : 2012-13 DCIT, Cir.1(1)(1) Aarvee Denims & Exports Ahmedabad. Vs Ahmedabad 382 405. PAN : AABCA 6019 P अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri D.K. Parikh, AR Revenue by : Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date of Hearing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AARVEE DENIMS & EXPORTS LTD.,, AHMEDABAD

In the result, appeal of the assessee is partly allowed, while that of the Revenue is dismissed

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2012-13 Aarvee Denims & Exports Dcit, Cir.1(1)(1) 191, Shahwadi, Vs Ahmedabad. Nr.Old Octroi Naka Narol-Sarkhej Highway Ahmedabad 382 405. Pan : Aabca 6019 P Assessment Year : 2012-13 Dcit, Cir.1(1)(1) Aarvee Denims & Exports Ahmedabad. Vs Ahmedabad 382 405. Pan : Aabca 6019 P अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri V.K. Singh, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/03/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Cross Appeals Filed By The Assessee & The Revenue Are Against Order Dated 30.3.2016 Passed By Ld.Commissioner Of Income-Tax (Appeals)-1, Ahmedabad [For Short “Ld.Cit(A)] In Appeal No.Cit(A)-1/Dcit, Cir.1(1)(1)/738/2014-15 Relating To The Assessment Year 2012-13. We Dispose Of Both The Appeals By This Common Order.

191, Shahwadi, Vs Ahmedabad. Nr.Old Octroi Naka Narol-Sarkhej Highway Ahmedabad 382 405. PAN : AABCA 6019 P Assessment Year : 2012-13 DCIT, Cir.1(1)(1) Aarvee Denims & Exports Ahmedabad. Vs Ahmedabad 382 405. PAN : AABCA 6019 P अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri D.K. Parikh, AR Revenue by : Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date of Hearing

M/S. P. GAUTAM & CO.,AHMEDABAD vs. DCIT, CIRCLE-5(2), AHMEDABAD

In the result, we are of the view that the Ld

disallowance I.T.A No. 538/Ahd/2019 A.Y. 2013-14 Page No. 7 M/s. P. Gautam & Co. vs. Dy. CIT could be made under section 40A(3). The Apex Court in case of Attar Singh Gurmukh Singh v. ITO [1991] 191

DIAMINES & CHEMICALS LIMITED,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, both the issues relating to disallowance of deduction\nunder section 80IA of Rs

disallowance of deduction under section 801A\nof Rs.2,74,402/- is concerned, we note that the Assessing Officer had\npointed out certain differences between the revenue as per the submissions\nof the assessee and that reflected in the unit-wise Profit and Loss accounts\nof the three windmill undertakings, namely Rs. 1,191

NAUTILUS PREMISE OWNERS ASSOCIATION,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Disallowance of Expenses Under Section 57 1. The central issue in the present case.is whether the expenses claimed by the appellant, amounting to Rs. 27,57,686, can be allowed as deductions under Section 57 of the Income-tax Act, 1961. The appellant has argued that these expenses are Nautilus Premise Owners Association vs. ITO Asst. Year

NIRAL KRUPESHBHAIPATEL,VADODARA vs. THE DY.CIT ,CPC, BENGALURU

In the result, the appeal of the assessee is allowed subject to the aforesaid aforesaid verification

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

191/-. However, the assessee again received letter from CPC Bangalore dated 30.01.2019, again showing variation of income against which the assessee filed an application for rectification under Section 154 of the Act. In response, the assessee received the rectification order under Section 154 of the Act including total income of Rs. 61,51,804/- under the head “income from other

THE ITO, WARD-3(2)(4), AHMEDABAD vs. M/S. RADHE KRISHNA DEVELOPERS, AHMEDABAD

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 40A(3) cannot be invoked. In fact, the assessee itself has made a disallowance of Rs.14,04,065/- in the total cash payment of Rs.26,21,191

SOHAMNAGAR CO-OPERATIVE HOUSING SOCIETY LTD. VIBHAG II,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(6), AHMEDABAD

In the result appeal filed by the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 17-01-2023 In Din & Order No. Itba/Nfac/S/250/2022-23/1048850676(1)

Section 57(iii) (the assessee having declared its income under the head ‘income from other sources’ chargeable to tax u/s 56), and hence Rs. 14,60,191/- was disallowed

THE JT. CIT, RANGE-9,, AHMEDABAD vs. M/S. UNIQUE METROPOILS,, AHMEDABAD

In the result, Ground Nos

191 and Laxmi Ratan Cotton Mills Company 73 ITR 634 that in order to claim that an expenditure falls u/s. 37(1) of the Act, the burden of proving the necessary facts in that connection is entirely on the assessee. Further, the ld. Assessing Officer placed reliance on the case of ACIT vs. Brijvasi Udhyog Ltd. by ITAT Agra Bench

M/S. UNIQUE METROPOLIS,,AHMEDABAD vs. JT.COMMISSIONER OF INCOME TAX,RANGE-9,, AHMEDABAD

In the result, Ground Nos

191 and Laxmi Ratan Cotton Mills Company 73 ITR 634 that in order to claim that an expenditure falls u/s. 37(1) of the Act, the burden of proving the necessary facts in that connection is entirely on the assessee. Further, the ld. Assessing Officer placed reliance on the case of ACIT vs. Brijvasi Udhyog Ltd. by ITAT Agra Bench