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

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 of deduction u/s 36.(l)(viii) for Rs. 9,90,00,000? b) Whether, on the facts and in the circumstances of the case, the Hon'ble Court erred in holding that ‘dairying’ is not industry or agricultural development or development of industrial facility for the purpose of Section 36(1

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 of deduction u/s 36.(l)(viii) for Rs. 9,90,00,000? b) Whether, on the facts and in the circumstances of the case, the Hon'ble Court erred in holding that ‘dairying’ is not industry or agricultural development or development of industrial facility for the purpose of Section 36(1

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 of deduction u/s 36.(l)(viii) for Rs. 9,90,00,000? b) Whether, on the facts and in the circumstances of the case, the Hon'ble Court erred in holding that ‘dairying’ is not industry or agricultural development or development of industrial facility for the purpose of Section 36(1

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 of deduction u/s 36.(l)(viii) for Rs. 9,90,00,000? b) Whether, on the facts and in the circumstances of the case, the Hon'ble Court erred in holding that ‘dairying’ is not industry or agricultural development or development of industrial facility for the purpose of Section 36(1

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-4,, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

VIII, Ahmedabad for Asst. Year 2009-10, the disallowance made by the Assessing Officer is deleted.” 9. The assessee is aggrieved of the relief so granted by the CIT(A) and is in appeal before us. ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

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

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income

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

In the result, the appeals filed by the Revenue in ITA Nos

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

disallowing the appellant's claim of Rs. 5,19,29,489/- for deduction under Section 36(1) (viii) of Income