PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

1) of the Act, particularly when the genuineness of\nexpenditure was in doubt. It was held that the possibility of a personal or\nnon-business element in such expenditure could not be ruled out.\nConsequently, 10% of the aggregate amount of site and site development\nexpenses, i.e., Rs.13,47,839/-, was disallowed and added to the total\nincome.\n70.\nFor

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

1) of the Act, particularly when the genuineness of\nexpenditure was in doubt. It was held that the possibility of a personal or\nnon-business element in such expenditure could not be ruled out.\nConsequently, 10% of the aggregate amount of site and site development\nexpenses, i.e., Rs.13,47,839/-, was disallowed and added to the total\nincome.\n70.\nFor

DAWOODI BOHRA MUSAFIRKHANA TRUST,KHAMBHAT vs. THE ITO, WARD (EXEMPTION), VADODARA

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

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

disallowance made by the Ld. AO of capital expenditure of Rs.99,12,380/-. Therefore your appellant prays your honour to allow the capital expenditure of Rs.99,12,380/- as application of income.” 3. At the outset, it was stated that there was a solitary issue in the present appeal, being the allowance of claim of exemption to corpus donation

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

disallowed purely on the ground that the amendment to section 244A sub- section (a) & (aa) of the Act was made w.e.f. 01.06.2016 since the present appeal pertains to the Assessment Year 2013-14. Therefore, the amended provisions of section 244A of the Act could not be made applicable for the year under appeal. 9. We have perused the judgement

VARUN SATYAPAL SINGHAL,VADODARA vs. THE INCOMETAX OFFICER, WARD-1(2)(3( NOW THE DCIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

Section 40A(2)(b) would not permit disallowance when there was no finding the effect that the labour charges paid were in excess of the fair market charges and that the authorities below disallowed the labour charges without ascertaining the fair market value of the same.” 12.3. Accordingly, in view of the facts of the instant case, we observe that

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

1,67,41,257/- made on account of disallowance of deduction u/s 80IA(4) without appreciating the fact that the assessee did not fulfill the conditions precedent and the assessee was only a contractor not a developer. 2. On the facts and in the circumstances of the case, the ld. CIT(A) ought to have upheld the order

KHURANA ENGINEERING LTD.,,AHMEDABAD vs. THE ACIT.(OSD),CIRCLE-1,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

1,67,41,257/- made on account of disallowance of deduction u/s 80IA(4) without appreciating the fact that the assessee did not fulfill the conditions precedent and the assessee was only a contractor not a developer. 2. On the facts and in the circumstances of the case, the ld. CIT(A) ought to have upheld the order

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

1,67,41,257/- made on account of disallowance of deduction u/s 80IA(4) without appreciating the fact that the assessee did not fulfill the conditions precedent and the assessee was only a contractor not a developer. 2. On the facts and in the circumstances of the case, the ld. CIT(A) ought to have upheld the order

GUJARAT POWER CORPORATION LIMITED,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, Ground No. 4 of the assessee’s appeal is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

253 Less: Already disallowed in the return Rs. 1,00,000) 3. Disallowance U/s. 14A r.w. Rule 8D(2) of Rs. 1,10,47,762/- in addition to disallowance u/s 14A made in the assessment order dated 24-09-21 while Calculating Book Profit U/s. 115JB of the Act – MAT (Disallowance as computed in Revision Order dated

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

1 Zao Torrent Pharma 20,51,66,850/- 08-08-2012 28-03-2013 2 Zao Torrent Pharma 15,19,72,500/- 16-11-2011 18-05-2012 55.1 The TPO found that as per the provision of FEMA 1999 and RBI master circular No. 15/2014-15 dated 01-07-2014, the process of allotment of shares/equity instrument shall be completed

GUJARAT STATE ELECTRICITY CORPN. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, while the appeal of the Revenue is dismissed

Bench: Dr Brr Kumarshri Siddhartha Nautiyalआयकर अपील सं /Ita No. 1596/Ahd/2024 िनधा"रण वष" /Assessment Year : 2006-07

253/- 23/03/2006 Total 37,31,520/- It is submitted by the appellant that the same was wrongly disallowed on account of delay in payment of PF contribution. The date viz., 22/07/2005 mentioned in the Annexure to the Tax Audit Report pertains to the payment of ‘Pension Contribution’ and not the ‘PF Contribution’. For the other payments, the appellant has given

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA, VADODARA vs. GUJARAT STATE ELECTRICITY CORPORATION LIMITED, VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, while the appeal of the Revenue is dismissed

Bench: Dr Brr Kumarshri Siddhartha Nautiyalआयकर अपील सं /Ita No. 1596/Ahd/2024 िनधा"रण वष" /Assessment Year : 2006-07

253/- 23/03/2006 Total 37,31,520/- It is submitted by the appellant that the same was wrongly disallowed on account of delay in payment of PF contribution. The date viz., 22/07/2005 mentioned in the Annexure to the Tax Audit Report pertains to the payment of ‘Pension Contribution’ and not the ‘PF Contribution’. For the other payments, the appellant has given

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

disallowances: (a) Revenue Expenditure Rs. 3,85,16,135/ (b) VUDA Development Charges Rs. 68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification

SATYAGRAH CHHAVNI CO OP HOUSING SOCIETY LIMITED,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesatyagrah Chhavni Co-Op. Housing Vs. Society Limited, Income Tax Officer, Lane 13, 253 Office, Building, Nr. Ward 3(3)(5), Bhav Nirzar, Satellite, Ahmedabad Ahmedabad-380015 [Pan : Aaaas 6148 N] (Appellant) .. (Respondent) Appellant Represented By : Shri B.T. Thakkar, Ar & Shri Mehul K. Patel, Advocate Respondent Represented By: Shri Abhijit, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 03.02.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

253 Office, Building, Nr. Ward 3(3)(5), Bhav Nirzar, Satellite, Ahmedabad Ahmedabad-380015 [PAN : AAAAS 6148 N] (Appellant) .. (Respondent) Appellant represented by : Shri B.T. Thakkar, AR & Shri Mehul K. Patel, Advocate Respondent represented by: Shri Abhijit, Sr. DR Date of Hearing 03.02.2026 Date of Pronouncement 03.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal