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 was required to be made? Learned counsel for the respondents assessee, during the course of hearing, has fairly conceded that the first question has to be answered in favour of the Revenue and against the assessee in view of specific provisions in the Explanation 1 below Section 115JB(2) clause (f). The Assessing Officer

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 was required to be made? Learned counsel for the respondents assessee, during the course of hearing, has fairly conceded that the first question has to be answered in favour of the Revenue and against the assessee in view of specific provisions in the Explanation 1 below Section 115JB(2) clause (f). The Assessing Officer

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 was required to be made? Learned counsel for the respondents assessee, during the course of hearing, has fairly conceded that the first question has to be answered in favour of the Revenue and against the assessee in view of specific provisions in the Explanation 1 below Section 115JB(2) clause (f). The Assessing Officer

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 was required to be made? Learned counsel for the respondents-assessee, during the course of hearing, has fairly conceded that the first question has to be answered in favour of the Revenue and against the assessee in view of specific provisions in the Explanation 1 below Section 115JB(2) clause (f). The Assessing Officer

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 was required to be made? Learned counsel for the respondents-assessee, during the course of hearing, has fairly conceded that the first question has to be answered in favour of the Revenue and against the assessee in view of specific provisions in the Explanation 1 below Section 115JB(2) clause (f). The Assessing Officer

THE ASST. CIT.,CIRCLE-1(1),, BARODA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, BARODA

In the result, the appeal is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

192 Assessee Expenses (5% adhoc) 1783/Ahd/2016 2007-08 Other 757187 1,31,538 1,31,538 Expenses (5% Assessee Assessee adhoc) 2067/Ahd/2016 2007-08 Miscellaneous 757187 6,25,649 Revenue Expenses (5% adhoc) 27. The AO disallowed a portion of the expenses claimed under the Profit and Loss account on the grounds that they were either non-business in nature

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, the appeal is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

192 Assessee Expenses (5% adhoc) 1783/Ahd/2016 2007-08 Other 757187 1,31,538 1,31,538 Expenses (5% Assessee Assessee adhoc) 2067/Ahd/2016 2007-08 Miscellaneous 757187 6,25,649 Revenue Expenses (5% adhoc) 27. The AO disallowed a portion of the expenses claimed under the Profit and Loss account on the grounds that they were either non-business in nature

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

192 2 1783/Ahd/2016 2007-08 Assessee 1,31,538 2 2067/Ahd/2016 2007-08 Revenue 6,25,649 1 7 Disallowance of Prior 1594/Ahd/2016 2004-05 Revenue 3,42,683 4 Period Expenses 8 Disallowance of 1290/Ahd/2016 2004-05 Assessee 65,568 6 Foreign Travel Expenses of Directors 1782/Ahd/2016 2005-06 Assessee 90,262 6 1291/Ahd/2016 2006-07 Assessee

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

In the result, the appeal is allowed for statistical purposes

192\nAssessee\n1783/Ahd/2016\n2007-08\nOther\nExpenses (5%\nadhoc)\n757187\n1,31,538\nAssessee\nAssessee\n2067/Ahd/2016\n2007-08\nMiscellaneous\nExpenses (5%\nadhoc)\n757187\n6,25,649\nRevenue\n27. The AO disallowed a portion of the expenses claimed under the Profit and\nLoss account on the grounds that they were either non-business in nature or lacked\nsufficient evidence to establish

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

In the result, the appeal is allowed for statistical purposes

192\nAssessee\n1783/Ahd/2016 2007-08\nOther\nExpenses (5%\nadhoc)\n757187\n1,31,538\nAssessee\nAssessee\n2067/Ahd/2016 2007-08\nMiscellaneous\nExpenses (5%\nadhoc)\n757187\n6,25,649\nRevenue\n27. The AO disallowed a portion of the expenses claimed under the Profit and\nLoss account on the grounds that they were either non-business in nature or lacked\nsufficient evidence to establish