KAPADIA MARKETING INC.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

1. The learned CIT(A) in confirming the disallowance of deduction of Rs.1,05,00,000 under Section 35(1

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Disallowance of Weighted Deduction under 65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1

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

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Disallowance of Weighted Deduction under 65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1

INCOME-TAX OFFICER, WARD-4(1)(1), AHMEDABAD, AHMEDABAD vs. TAYLORMADE RENEWABLES LIMITED, AHMEDABAD

The appeal of the Revenue is allowed whereas the cross objection of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

disallowed the claim for weighted deduction under Section 35(1)(ii) of the Act. Accordingly, the disallowance as made by the Assessing

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

35,800/-u/s.14A r.w. Rule 8D?" 9. First we deal with the Revenue’s Appeal in ITA No.302/Ahd/ 2023 for A.Y. 2016-17. We have heard rival submissions at length and also considered the materials placed on record. The assessee contended that even if any disallowances are made u/s.14A r.w.r. 8D, such disallowances cannot be added back to the book

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

35,800/-u/s.14A r.w. Rule 8D?" 9. First we deal with the Revenue’s Appeal in ITA No.302/Ahd/ 2023 for A.Y. 2016-17. We have heard rival submissions at length and also considered the materials placed on record. The assessee contended that even if any disallowances are made u/s.14A r.w.r. 8D, such disallowances cannot be added back to the book

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

35,800/-u/s.14A r.w. Rule 8D?" 9. First we deal with the Revenue’s Appeal in ITA No.302/Ahd/ 2023 for A.Y. 2016-17. We have heard rival submissions at length and also considered the materials placed on record. The assessee contended that even if any disallowances are made u/s.14A r.w.r. 8D, such disallowances cannot be added back to the book

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

35,800/-u/s.14A r.w. Rule 8D?" 9. First we deal with the Revenue’s Appeal in ITA No.302/Ahd/ 2023 for A.Y. 2016-17. We have heard rival submissions at length and also considered the materials placed on record. The assessee contended that even if any disallowances are made u/s.14A r.w.r. 8D, such disallowances cannot be added back to the book

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED,, PCC NOTIFIED AREA

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

35,94,166/- made by the AO under Section 41(1) of the Act. Therefore, Revenue's this ground is dismissed. Revenue’s Ground No.2 relates to disallowance

ORIENTAL ENTERPRISE PRIVATE LIMITED,VADODARA vs. THE ACIT, CIRCLE-2(1)(2), VADODARA

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

35,94,166/- made by the AO under Section 41(1) of the Act. Therefore, Revenue's this ground is dismissed. Revenue’s Ground No.2 relates to disallowance

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED, PCC NOTIFIED AREA

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

35,94,166/- made by the AO under Section 41(1) of the Act. Therefore, Revenue's this ground is dismissed. Revenue’s Ground No.2 relates to disallowance

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

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 35(2AB) of the Act. “(1) The CIT(A) has erred in law and In facts in directing the AO to allow the claim of Rs.7,26,22,384/- u/s 35(2AB) of the Act ignoring the serious discrepancies brought out by the AO. (2) The CIT(A) has erred in law and in facts in deleting the disallowance

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 35(2AB) of the Act. “(1) The CIT(A) has erred in law and In facts in directing the AO to allow the claim of Rs.7,26,22,384/- u/s 35(2AB) of the Act ignoring the serious discrepancies brought out by the AO. (2) The CIT(A) has erred in law and in facts in deleting the disallowance

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

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 35(2AB) of the Act. “(1) The CIT(A) has erred in law and In facts in directing the AO to allow the claim of Rs.7,26,22,384/- u/s 35(2AB) of the Act ignoring the serious discrepancies brought out by the AO. (2) The CIT(A) has erred in law and in facts in deleting the disallowance

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 35(2AB) of the Act. “(1) The CIT(A) has erred in law and In facts in directing the AO to allow the claim of Rs.7,26,22,384/- u/s 35(2AB) of the Act ignoring the serious discrepancies brought out by the AO. (2) The CIT(A) has erred in law and in facts in deleting the disallowance

COSMOS ENGITECH PRIVATE LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), VADODARA, CIRCLE 1(1)(1), VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumarcosmos Engitech Private Ltd., The Assistant Vs. Plot No.85/2, Cosmos House, Commissioner Padra Road, Atladara, Of Income Tax, Vadodara-380015. Circle-1(1)(1), Vadodara. [Pan :Aaacc7647 J] (Appellant) .. (Respondent) Appellant By : Shri Tej Shah, Ar Respondent By: Shri Rameshwar P Meena, Sr. Dr Date Of Hearing 11.11.2025 Date Of Pronouncement 27.11.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

section 35(1)(ii) was rejected, and Rs.52,50,000/- was disallowed and added back to the total income of the assessee

AXIOMATIC ITECH PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowance of deduction u/s 35(1)(ii) of Rs. 43,75,000/- made by A.O.” 3. The brief facts of the case are that the assessee filed its return of income for the Assessment Year 2016-17 on 15.09.2016 declaring total income of Rs. 1,38,535/-. The return was processed under section

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

disallowance under section 36(1)(iii)\n30. For A.Y. 2013–14, the Assessing Officer noted from the books of\naccount and details furnished that the assessee had advanced sums without\ncharging interest to the following parties: (i) Godiji Realty Pvt. Ltd. – Rs.\n2,45,00,000/-, (ii) Venugopal Infrastructure Rs. 35

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance made of deduction claimed under section 36(1)(viia) of the Act. 27. The solitary dispute for consideration, it was pointed out, related to the manner of computation of provision for bad and doubtful debts. The ld.counsel for the assessee pointed that as per the provisions of section 36(1)(viia) of the Act, a Scheduled Bank or Cooperative