DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. ADANI ENTERPRISES LTD., AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

209/- for benchmarking of purchase of coal.. (2) The Id. CIT(A) has erred in law and facts in deleting the Section 14A disa//owance of Rs.62,03,43,162/- under both genera/ and MAT pro visions. (3) The Id. CIT(A) has erred in law and facts in deleting the disallowance

THE DCIT CIRCLE-1(1)(1), AHMEDABAD vs. M/S. ADANI ENTERPRISE LTD, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

209/- for benchmarking of purchase of coal.. (2) The Id. CIT(A) has erred in law and facts in deleting the Section 14A disa//owance of Rs.62,03,43,162/- under both genera/ and MAT pro visions. (3) The Id. CIT(A) has erred in law and facts in deleting the disallowance

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:

209/- 22,31,136/- Final Assessed Income (Rs.) 27,95,380/- 23,18,010/- 21.12.2016 28.12.2017 Date & Section of AO's Passed u/s 143(3) Passed u/s 143(3) Order of the Act of the Act 2.1. For A.Y. 2014-15, the Assessing Officer (AO) disallowed

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:

209/- 22,31,136/- Final Assessed Income (Rs.) 27,95,380/- 23,18,010/- 21.12.2016 28.12.2017 Date & Section of AO's Passed u/s 143(3) Passed u/s 143(3) Order of the Act of the Act 2.1. For A.Y. 2014-15, the Assessing Officer (AO) disallowed

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

209/-. 4. Set off of unabsorbed brought forward business loss of earlier years against income from short term capital gains on depreciable assets computed u/s. 50 of the IT Act. 5. Debit balances written off of Rs. 21,90,554/-. 6. Adjustments for past provisions representing booking of expenditure of Rs. 36,39,473/-. 7. DPCO Liability

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

209/-. 4. Set off of unabsorbed brought forward business loss of earlier years against income from short term capital gains on depreciable assets computed u/s. 50 of the IT Act. 5. Debit balances written off of Rs. 21,90,554/-. 6. Adjustments for past provisions representing booking of expenditure of Rs. 36,39,473/-. 7. DPCO Liability

ATUL LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarasst.Year 2009-10 & Assessment Year : 2006-07 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Dcit, Cir.1(1)(2) Rasala Marg, Ellisbridge Ahmedabad. Ahmedabad 380009. Pan : Aabca 2390 M Asst.Year : 2009-10 & Assessment Year : 2006-07 & It(Tp)A No.1108/Ahd/2017 Asst.Year : 2007-08 Dcit, Cir.1(1)(2) Atul Limited Ahmedabad. 3Rd Floor, Ashoka Chambers Rasala Marg, Ellisbridge Ahmedabad 380009. Pan : Aabca 2390 M

disallowance under section 14A of the Act r.w.r 8D of the Income Tax Rules,1962(hereinafter referred to as “Rules”) iii) claim of prior period expenses of Rs.1,11,31,209

ATUL LTD.,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarasst.Year 2009-10 & Assessment Year : 2006-07 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Dcit, Cir.1(1)(2) Rasala Marg, Ellisbridge Ahmedabad. Ahmedabad 380009. Pan : Aabca 2390 M Asst.Year : 2009-10 & Assessment Year : 2006-07 & It(Tp)A No.1108/Ahd/2017 Asst.Year : 2007-08 Dcit, Cir.1(1)(2) Atul Limited Ahmedabad. 3Rd Floor, Ashoka Chambers Rasala Marg, Ellisbridge Ahmedabad 380009. Pan : Aabca 2390 M

disallowance under section 14A of the Act r.w.r 8D of the Income Tax Rules,1962(hereinafter referred to as “Rules”) iii) claim of prior period expenses of Rs.1,11,31,209

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209 (Pune-Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209 (Pune-Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209 (Pune-Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LTD.( ERSTWHILE LUK INDIA PVT. LTD)), VADODARA

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209/[2023] 198 ITD 322 (Pune - Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

SCHAEFFLER INDIA LIMITED,VADODARA, GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE (JAO-DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(1), VADODARA, GUJARAT

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209/[2023] 198 ITD 322 (Pune - Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

SCHAEFFLER INDIA LTD.(A SUCCESSOR OF LUK INDIA PVT. LTD)),VADODARA vs. THE ACIT, CIRCLE-1(1)(1) (EARLIER ACIT, CIRCLE-1, HOSUR), VADODARA

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 36(1)(va) of the Act. Again, recently Pune ITAT in the case of Cemetile Industries v. ITO [2022] 145 taxmann.com 209/[2023] 198 ITD 322 (Pune - Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated in respective Acts, disallowance

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

209/-.\n4. Set off of unabsorbed brought forward business loss of earlier years against\nincome from short term capital gains on depreciable assets computed u/s.50 of the IT\nAct.\n5. Debit balances written off of Rs.21,90,554/-.\n6. Adjustments for past provisions representing booking of expenditure of Rs.\n36,39,473/-.\n7. DPCO Liability of Rs.5

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

209/-.\n4. Set off of unabsorbed brought forward business loss of earlier years against\nincome from short term capital gains on depreciable assets computed u/s.50 of the IT\nAct.\n5. Debit balances written off of Rs.21,90,554/-.\n6. Adjustments for past provisions representing booking of expenditure of Rs.\n36,39,473/-.\n7. DPCO Liability of Rs.5

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

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CIMS HOSPITAL PVT. LTD.,, AHMEDABAD

Appeal is partly allowed and revenue’s appeal is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

Section 40A(2)(b)of the Act for Rs. 3,75,36,923/- in respect of professional fees, verification of return of income filed by the individual directors, for the F.Y.-2012-13 and details as complied above in the assessment order(supra), it is found that the total income offered by said common directors in their respective return