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

disallowances on the basis of the same. 5.7 In the case of Haridas Parikh V ITO [2009] 29 SOT 13 (30DH.)(URO), it was held by Hon'ble Tribunal that Unless the Assessing Officer is able to point out certain transactions which have been left to be entered in the books of account or that the assessee has sold some

THE DCIT, CIRCLE-1,, AHMEDABAD vs. AIA ENGINEERING LTD.,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

section 14A held that before invoking 14A, the Assessing Officer has to record his satisfaction, having regard to the accounts of the assessee, that claim made by the assessee of an expenditure incurred in earning exempt income, or a claim that no expenditure is incurred by him in earning exempt income is not correct. It has been provided

AIA ENGINEERING LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

section 14A held that before invoking 14A, the Assessing Officer has to record his satisfaction, having regard to the accounts of the assessee, that claim made by the assessee of an expenditure incurred in earning exempt income, or a claim that no expenditure is incurred by him in earning exempt income is not correct. It has been provided

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

disallowance in the case the assessee is not the one in default in light of section 201(1) squarely applies in facts of the instant case. The Revenue however opposes this contention by submitting that the second proviso is made applicable w.e.f. 01.04.2013 only. Learned counsel representing assessee at this stage quotes Tribunal’s decision in Rajeev Kumar Agarwal

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

201(1) of the Act are satisfied, the disallowance under Section 40(a)(ia) of the Act shall be deleted. Accordingly, this ground is allowed for statistical purposes. Ground No.3 relating to addition of Rs.69,709/- u/s 43B of the Act. 8. During the assessment proceedings, the AO observed that the assessee had an outstanding VAT liability of Rs.17

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

201(1) of the Act are satisfied, the disallowance under Section 40(a)(ia) of the Act shall be deleted. Accordingly, this ground is allowed for statistical purposes. Ground No.3 relating to addition of Rs.69,709/- u/s 43B of the Act. 8. During the assessment proceedings, the AO observed that the assessee had an outstanding VAT liability of Rs.17

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ARVIND RETAIL LTD. ( SINCE MERGED WITH ARVIND LIFESTYLE BRANDS LTD.,), AHMEDABAD

In the result, the Cross Objection of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

3. In law and in the facts and circumstances of the respondent’s case, the learned CIT(A) has grossly erred in upholding the disallowance of Rs.7,23,145 on account of provision for housekeeping expenses made by the learned Assessing Officer by invoking Section 40(a)(ia) (albeit, subject to acceptance of the respondent’s alternative Ground

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

3 of the assessee’s appeal is hereby restored to the file of JAO for necessary verification and to allow relief in accordance with law. The assessee would be at liberty to produce supporting evidence in support of its case. 26. With respect to Ground Number 5, disallowance of Rs. 48,33,282/- relating to delay in employees’ PF contribution

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

3 of the assessee’s appeal is hereby restored to the file of JAO for necessary verification and to allow relief in accordance with law. The assessee would be at liberty to produce supporting evidence in support of its case. 26. With respect to Ground Number 5, disallowance of Rs. 48,33,282/- relating to delay in employees’ PF contribution

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

3 of the assessee’s appeal is hereby restored to the file of JAO for necessary verification and to allow relief in accordance with law. The assessee would be at liberty to produce supporting evidence in support of its case. 26. With respect to Ground Number 5, disallowance of Rs. 48,33,282/- relating to delay in employees’ PF contribution

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

3 of the assessee’s appeal is hereby restored to the file of JAO for necessary verification and to allow relief in accordance with law. The assessee would be at liberty to produce supporting evidence in support of its case. 26. With respect to Ground Number 5, disallowance of Rs. 48,33,282/- relating to delay in employees’ PF contribution

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ASIAN GRANITO INDIA LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

disallowance of the expense is warranted under section 115BJB of the Act. Hence the ground of appeal of the Revenue is dismissed. The 2nd issue raised by the Revenue is that the learned CIT (A) erred in 8. deleting the addition made by the AO for Rs. 14,06,42,330/- on account of suppression of production/sales after rejecting

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ASIAN GRANITO INDIA LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

disallowance of the expense is warranted under section 115BJB of the Act. Hence the ground of appeal of the Revenue is dismissed. The 2nd issue raised by the Revenue is that the learned CIT (A) erred in 8. deleting the addition made by the AO for Rs. 14,06,42,330/- on account of suppression of production/sales after rejecting

DY. COMMISSIONER OF INCOME TAX, CIRCLE.1(1)(1)., AHMEDABAD vs. M/S.BURT HILL DESIGN PVT. LTD.(NOW STANTEC CONSULTING PVT. LTD.),, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

3. So far as the first grievance of the assessee is concerned, we find that the issue is now covered, by our order of even date in assessee’s own case in respect of tax withholding demands under section 195 r.w.s 201, wherein we have, inter alia, observed as follows: 4. As we deal with these appeals, we consider

BURT HILL DESIGN PVT. LTD. ( NOW KNOWN AS STANTEC CONSULTING PVT. LTD. ),AHMEDABAD vs. THE DY.CIT, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

3. So far as the first grievance of the assessee is concerned, we find that the issue is now covered, by our order of even date in assessee’s own case in respect of tax withholding demands under section 195 r.w.s 201, wherein we have, inter alia, observed as follows: 4. As we deal with these appeals, we consider

RASNA PVT. LTD.,,AHMEDABAD vs. THE DY. CIT.,CIRCLE-3(1)(2),, AHMEDABAD

In the result, appeal ITA 2334/Ahd/2015 filed by assessee is partly allowed

3 & (i) 11. During assessment the assessing officer noticed that assessee has written off advances to the extent of Rs. 45,00,077/- in its P & L a/c related to advances to suppliers for purchase of material, staff advances, security deposit etc.. The assessing officer observed that only bad debt incurred due to sale of produce were allowable

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

3. To adjudicate on this appeal, only a few material facts need to be taken of. The assessee before us is a resident company engaged in the business of trading in chemicals. During the course of the scrutiny assessment proceedings, the Assessing Officer noticed that the assessee has claimed deduction of Rs 58,73,635 in respect of the commission

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

3. To adjudicate on this appeal, only a few material facts need to be taken of. The assessee before us is a resident company engaged in the business of trading in chemicals. During the course of the scrutiny assessment proceedings, the Assessing Officer noticed that the assessee has claimed deduction of Rs 58,73,635 in respect of the commission

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

3 - excavated earth or minerals which belongs to Principal and not to the assessee. Thus, the same are used for transportation of goods of third party for hire. On this aspect, the assessee further relied upon the judgment passed by the Hon’ble Apex Court in the case of CIT vs. Gupta Global Exim (P.) Ltd., reported