ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

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

disallowance u/s 14A of the Act r.w. Rule 8D(2)(iii) of I.T. Rules. and CO No.10/Ahd/2024 (By Assessee) The Asstt.CIT vs. Inductotherm (India) Pvt.Ltd. Asst. Year:2016-17 4 6. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A) was justified in deleting the addition of Rs.46,07,3 17/- paid

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 244A of the Act amounting to Rs.19,32,350/-. The Assessing Officer made disallowance under Section 36(1)(vii) of the Act amounting

M/S. CADILA PHARMACEUTICALS 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 and the appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 244A of the Act amounting to Rs.19,32,350/-. The Assessing Officer made disallowance under Section 36(1)(vii) of the Act amounting

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ACIT.,ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

THE ACIT,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

THE DY.COMMISSIONER OF INCOME TAX.,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ASSTT. COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

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

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

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

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

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

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

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

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

244A", "271(1)(c)", "9(1)(i)", "90(2)" ], "issues": "The main issues revolved around the disallowance of foreign commission, employee's contribution to PF, director's medical expenses, disallowance under Section

ELSAMEX MAINTENANCE SERVICES LIMITED,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX - CIRCLE GANDHINAGAR, GANDHINAGAR

In the result, the appeal of the assessee is partly allowed

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

disallowance made in this respect under Section 43B of the Act in the A.Y. 2018-19 is also pending before the Ld. CIT(A). It will be in the interest of justice, if both the matters are tagged together and decided conjointly in order to give a finality to this issue. The ground of the assessee is allowed for statistical

AESHA ASHISHBHAI SHAH LEGAL HEIR AND WIFE OF LATE ASHISH SUMATIBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(1) PREVIOUSLY WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

section 143(3) on 19.02.2016 determining total income at Rs. 66,15,560/-. Additions were made on account of interest u/s 244A, disallowance

MEHSANA DISTRICT CO. OPERATIVE PURCHASE AND SALES UNION LTD.,MEHSANA vs. THE ACIT, CIRCLE MEHSANA, MEHSANA

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2017-18

disallowance of Rs.42,12,352/- out of deduction under Section 80P(2)(d) of the Act The Assessing Officer also made addition of Rs.3,776/- on account of interest income under Section 244A

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kambleassessment Year 2019-20

disallowance of deduction of Rs. 1,00,000 claimed under section 80GGC of the Act towards donation to MANVADHIKAR NATIONAL PARTY, a political party duly registered under section 29A of the Representation of the People Act, 1951, and continuing to be notified as eligible to receive donations under section 29B thereof. The finding that the donation constituted an accommodation entry

BUNDY INDIA LTD.,,BARODA vs. THE DCIT, CIRCLE-1(1),, BARODA

In the result, the appeal preferred by the assessee is allowed in part

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

section 90 of the Act read with Article 27 of the India UK DTAA and Rule 44H of I.T. Rules. As per MAP order dated 18.08.2016, 70% of the management fee adjustment was allowed and, therefore, the assessee has requested for withdrawal of the ground in respect of disallowance of management charges. 10.2 We have considered the request

DEXTER CONSULTANCY PVT.LTD.,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(1)(4) NOW WARD-1(1)(3), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year: 2013-14

disallowance of Rs.1,75,385/- towards employees contribution to PF/ESI fund filed belatedly. The Assessing Officer made addition of Rs.38,77,497/- u/s. 56(2)(viib) of the Act in respect of share premium. The Assessing Officer also made addition of Rs.17,869/- towards interest received by the assessee under Section 244A

ZYDUS LIFESCIENCES LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

244A of Rs 3.64.11.732), instead of the only adjustment required to the extent of the tax refund amount of Rs 30,34,31,139/-. ITA No. 392/Ahd/2023 [Zydus Lifesciences Ltd. vs. DCIT] A.Y. 2017-18 - 4 – 14. That the learned Assessing Officer erred in law and on facts in mechanically initiating Penalty Proceedings u/s 270A