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

section 35D of the Act. Accordingly, the AO disallowed 1/5th of the Rs. 39,47,698/- i.e. 7,89,540/- and added

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

section 35D of the Act. Accordingly, the AO disallowed 1/5th of the Rs. 39,47,698/- i.e. 7,89,540/- and added

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

section 35D of the Act. Accordingly, the AO disallowed 1/5th of the Rs. 39,47,698/- i.e. 7,89,540/- and added

THE DCIT, CIRCLE-1,, AHMEDABAD vs. AIA ENGINEERING LTD.,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

section 35D and disallowed 20% of such ineligible expenses. Appellant submitted that 20% of the public issue expenses not in excess

AIA ENGINEERING LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

section 35D and disallowed 20% of such ineligible expenses. Appellant submitted that 20% of the public issue expenses not in excess

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET( DAHEJ) PORT PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

disallowance of Rs.34,940/- made by the Assessing Officer and confirmed by the learned CIT(A) under Section 35D of the Act. The same

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET( DAHEJ) PORT PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

disallowance of Rs.34,940/- made by the Assessing Officer and confirmed by the learned CIT(A) under Section 35D of the Act. The same

DCIT, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET (DAHEJ) PORT PVT. LTD, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

disallowance of Rs.34,940/- made by the Assessing Officer and confirmed by the learned CIT(A) under Section 35D of the Act. The same

ADANI PETRONET( DAHEJ) PORT PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

disallowance of Rs.34,940/- made by the Assessing Officer and confirmed by the learned CIT(A) under Section 35D of the Act. The same

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

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

Section 35D. The AO disallowed the expenses to the tune of Rs. 13,40,328/- both under Section 35D as well

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

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

Section 35D. The AO disallowed the expenses to the tune of Rs. 13,40,328/- both under Section 35D as well

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

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

Section 35D. The AO disallowed the expenses to the tune of Rs. 13,40,328/- both under Section 35D as well

M/S. ACCURA ENTERPRISE PRIVATE LIMITED,,AHMEDABAD vs. THE DY. CIT., CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance under section 35D of the Act, the AO disallowed an amount of " 47,345/- being expenses incurred for increase

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. CAMPHOR & ALLIED PRODUCTS LTD.,, VADODARA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 598/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 D.C.I.T., M/S Camphor & Allied Products Ltd., Circle-1(1)(1), Vs. Plot No.3, Vadodara. Gidc Industrial Estate, Nandesari, Vadodara-391340. Pan: Aaacc9211E

section 35D of the Act for ₹ 1,01,28,116/- and disallowed the balance amount of ₹ 1,44,01,466/- in the manner

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,(OSD)RANGE-1,, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of Rs.1,00,00,000/- being professional charges, the Ld. A.R. submitted that the said expenses were wholly and exclusively incurred for the business purpose are revenue in nature. Thus, the same are allowable under Section 37 of the Act. Alternatively, the Ld. A.R. submitted that the assessee is eligible for claiming 1/5th of such expenses under Section 35D

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of Rs.1,00,00,000/- being professional charges, the Ld. A.R. submitted that the said expenses were wholly and exclusively incurred for the business purpose are revenue in nature. Thus, the same are allowable under Section 37 of the Act. Alternatively, the Ld. A.R. submitted that the assessee is eligible for claiming 1/5th of such expenses under Section 35D

THE ACIT, CIRCLE-5,, AHMEDABAD vs. NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 35D of the Act after the commencement of the business. ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 38 74. The learned AR before us contended that there is the common management, administration, control on the existing and the new business of the assessee besides the interlacing of funds. Therefore the impugned expenses should be allowed as deduction

NIRMA CHEMICALS WORKS PVT.LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-5,, AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 35D of the Act after the commencement of the business. ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 38 74. The learned AR before us contended that there is the common management, administration, control on the existing and the new business of the assessee besides the interlacing of funds. Therefore the impugned expenses should be allowed as deduction