THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

disallowing the claim for depreciation of 1,83,59,602/- which pertains to additional depreciation claimed under Section 32(1)(iia

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

disallowing the claim for depreciation of 1,83,59,602/- which pertains to additional depreciation claimed under Section 32(1)(iia

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar

KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

sections 10AA, 32(1)(iia), 35(1)(ii)/(iia)/(iii), 35(2AA), etc.; c. That the company is not set up by splitting up or reconstruction of an existing business (subject to exception); d. That the company will compute total income without set-off of losses or depreciation attributable to the above disallowed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. KHYATI CHEMICALS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby allowed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

section 32(1)(iia) at the time of giving appeal effect.” 3.2. Regarding disallowance u/s. 37(1) on Computer Software

DAKSHIN GUJARAT VIJ COMPANY LIMITED,SURAT vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

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

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

section 32(1)(iia) of the Act. 6.3. Per contra Ld CIT DR appearing for the Revenue submitted as the earlier ground was set aside to the file of AO for verification. I.T.A Nos. 330 & 331/Ahd/2023 and Ors. A.Ys. 2017-18 & 2018-19 Page No 13 Dakshin Gujarat Vij. Co. Ltd. vs. DCIT This ground may also be set aside

DAKSHIN GUJARAT VIJ COMPANY LIMITED,SURAT vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

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

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

section 32(1)(iia) of the Act. 6.3. Per contra Ld CIT DR appearing for the Revenue submitted as the earlier ground was set aside to the file of AO for verification. I.T.A Nos. 330 & 331/Ahd/2023 and Ors. A.Ys. 2017-18 & 2018-19 Page No 13 Dakshin Gujarat Vij. Co. Ltd. vs. DCIT This ground may also be set aside

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. DAKSHIN GUJARAT VIJ COMPANY LTD., SURAT

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

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

section 32(1)(iia) of the Act. 6.3. Per contra Ld CIT DR appearing for the Revenue submitted as the earlier ground was set aside to the file of AO for verification. I.T.A Nos. 330 & 331/Ahd/2023 and Ors. A.Ys. 2017-18 & 2018-19 Page No 13 Dakshin Gujarat Vij. Co. Ltd. vs. DCIT This ground may also be set aside

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. DAKSHIN GUJARAT VIJ COMPANY LTD., SURAT

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

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

section 32(1)(iia) of the Act. 6.3. Per contra Ld CIT DR appearing for the Revenue submitted as the earlier ground was set aside to the file of AO for verification. I.T.A Nos. 330 & 331/Ahd/2023 and Ors. A.Ys. 2017-18 & 2018-19 Page No 13 Dakshin Gujarat Vij. Co. Ltd. vs. DCIT This ground may also be set aside

DCIT, CIRCLE-2(1)(1), AHMEDABAD, AAYKAR BHAWAN VEJALPUR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, BORIA, HIMATNAGAR

Appeal is dismissed

Section 32(1)(iia) of the Act. It was submitted\nthat the issue is covered in favour of the assessee by the decision of ITAT\nAhmedabad in assessee's own case for A.Y. 2012-13 in ITA No.\n1905/Ahd/2016. Further, the ITAT in assessee's own case for A.Y. 2013-14\nand 2014-15 has accepted the rate

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1) AHMEDABAD, AAYKAR BHAWAN VEJALPUR, PRAHLAD NAGAR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PORODUCERS UNION LIMITED, MILK PRODUCERS UNION

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Section 32(1)(iia) of the Act. It was submitted that the issue is covered in favour of the assessee by the decision of ITAT Ahmedabad in assessee’s own case for A.Y. 2012-13 in ITA No. 1905/Ahd/2016. Further, the ITAT in assessee’s own case for A.Y. 2013-14 ITA No. 1588&1589/Ahd/2024 & 1648/Ahd/2024 DCIT vs. Sabarkantha District

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AAYKAR BHAWAN VEJALPUR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, MILK PRODUCERS UNION LIMITED

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Section 32(1)(iia) of the Act. It was submitted that the issue is covered in favour of the assessee by the decision of ITAT Ahmedabad in assessee’s own case for A.Y. 2012-13 in ITA No. 1905/Ahd/2016. Further, the ITAT in assessee’s own case for A.Y. 2013-14 ITA No. 1588&1589/Ahd/2024 & 1648/Ahd/2024 DCIT vs. Sabarkantha District

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

disallowance of claim of additional depreciation of Rs.53,53,48,484/- merely giving one-line finding that that company is not eligible to claim additional depreciation as per section 32(1)(iia