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

1)(iii) 7 Disallowance of Sales Promotion / Business 23,05,47,312 Promotion Expenses under Section 37 8 Disallowance of Commission

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

1)(iii) 7 Disallowance of Sales Promotion / Business 23,05,47,312 Promotion Expenses under Section 37 8 Disallowance of Commission

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

37(1) of the act.. The Revenue’s this ground is dismissed. Revenue’s Ground No.3 is relating to disallowance of personal expenses of Rs. 1,28,273/-. 9. During the assessment proceedings, the AO scrutinized various expenses claimed by the assessee. It was found that certain expenses appeared to be personal in nature and were disallowed under Section

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

37(1) of the act.. The Revenue’s this ground is dismissed. Revenue’s Ground No.3 is relating to disallowance of personal expenses of Rs. 1,28,273/-. 9. During the assessment proceedings, the AO scrutinized various expenses claimed by the assessee. It was found that certain expenses appeared to be personal in nature and were disallowed under Section

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

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

37(1) of the act.. The Revenue’s this ground is dismissed. Revenue’s Ground No.3 is relating to disallowance of personal expenses of Rs. 1,28,273/-. 9. During the assessment proceedings, the AO scrutinized various expenses claimed by the assessee. It was found that certain expenses appeared to be personal in nature and were disallowed under Section

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

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

Section 14A. He rejected this contention as unacceptable. He noted that though there are no direct expenses, as average investments, yield tax exempt income, are of Rs.46.54 crores, ½% of such expenses must be disallowed under Rule 8D. The admissible disallowance was thus quantified at Rs.23,27,185/-. It was in this backdrop that a further disallowance of Rs.23

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

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

Section 143(1)(a). The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the entire disallowance of Rs.20,37

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

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

Section 143(1)(a). The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the entire disallowance of Rs.20,37

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

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

Section 143(1)(a). The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the entire disallowance of Rs.20,37

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under section 40(a)(ia) for any payments made to such non-resident agents without deduction of tax at source. Learned representatives, however, fairly agree, even as learned Departmental Representative dutifully relies upon the stand of the authorities below, that this issue is now covered by a coordinate bench decision of this Tribunal in the case of DCIT

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

1)(iv), being capital expenditure incurred wholly and exclusively for scientific research in the assessee’s approved R&D facility. This ground of appeal is allowed to the extent indicated above. Ground No. 4 - Disallowance under Section 40(a)(i) for Non- Deduction of TDS on Testing Charges 37

M/S. INOX INDIA LTD.,,BARODA vs. THE PR. CIT-1,, VADODARA

In the result, the appeal is allowed

disallowance as per the provisions of the law. 4. The assessee is aggrieved by the order so framed by the Pri. CIT and is in appeal before us. 5. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position. 6. We find that, as learned

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

1) of the Act. The AO rejected this claim, holding that damages under Section 14B of the Act are penal in nature and are imposed for violation of statutory obligations. As per the AO, such payments cannot be treated as compensatory, and the disallowance was made under Section 37