THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

section 80IA(4)(i) of the Act.The AO further observed that the assessee has failed to fulfill the other conditions for claiming deduction u/s 80IA of the 1961 Act. The AO disallowed

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

section 80IA(4)(i) of the Act.The AO further observed that the assessee has failed to fulfill the other conditions for claiming deduction u/s 80IA of the 1961 Act. The AO disallowed

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

section 80IA(4)(i) of the Act.The AO further observed that the assessee has failed to fulfill the other conditions for claiming deduction u/s 80IA of the 1961 Act. The AO disallowed

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

section 80IA(4)(i) of the Act.The AO further observed that the assessee has failed to fulfill the other conditions for claiming deduction u/s 80IA of the 1961 Act. The AO disallowed

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

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

disallowance was later confirmed by ld. CIT(A), and by virtue of section 80IA(4), since the income of the assessee

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

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

disallowance was later confirmed by ld. CIT(A), and by virtue of section 80IA(4), since the income of the assessee

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

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

disallowance was later confirmed by ld. CIT(A), and by virtue of section 80IA(4), since the income of the assessee

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

4 2. (a) Ld. AO / DRP erred in law and on facts in making disallowance of Rs.8,26,43,616/- invoking provision of section

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

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

disallowed the claim of 80IA(4) only on the ground that condition provided in section 80IA(4)(i)(b) that

MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

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

disallowed the claim of 80IA(4) only on the ground that condition provided in section 80IA(4)(i)(b) that

M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

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

disallowed the claim of 80IA(4) only on the ground that condition provided in section 80IA(4)(i)(b) that

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

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

disallowed the claim of 80IA(4) only on the ground that condition provided in section 80IA(4)(i)(b) that

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 14A 4. of the Act. ITA Nos.318&414/Ahd/2020 Gujarat Urja Vikas Nigam Ltd. vs. ACIT/DCIT Asst.Year– 2016-17 5. The Ld. A.O. disallowed

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)

4 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Structural Engineers P Ltd (ITA 605/2012 dated 15-1-2013) wherein it was held that where investment in subsidiary is for commercial purposes, disallowance u/s.14A cannot be made. [d] No Disallowance u/s. 14A of the Act while computing income under section

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)

4 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Structural Engineers P Ltd (ITA 605/2012 dated 15-1-2013) wherein it was held that where investment in subsidiary is for commercial purposes, disallowance u/s.14A cannot be made. [d] No Disallowance u/s. 14A of the Act while computing income under section

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)

4 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Structural Engineers P Ltd (ITA 605/2012 dated 15-1-2013) wherein it was held that where investment in subsidiary is for commercial purposes, disallowance u/s.14A cannot be made. [d] No Disallowance u/s. 14A of the Act while computing income under section

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)

4 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Structural Engineers P Ltd (ITA 605/2012 dated 15-1-2013) wherein it was held that where investment in subsidiary is for commercial purposes, disallowance u/s.14A cannot be made. [d] No Disallowance u/s. 14A of the Act while computing income under section

THE ITO, WARD-9(1),, AHMEDABAD vs. M/S. NCC-MSKEL(JV), AHMEDABAD

In the result, assessee’s appeal is allowed for A

Bench: Shri Waseem Ahmed& Shri Siddhartha Nautiyal

disallowance of claim of deduction under Section 80- IA(4) of the Act. 4. For A.Y. 2008-09, Ld. CIT(A) allowed

M/S. N.C.C.-M.S.K.E.L.(JV),AHMEDABAD vs. THE INCOME TAX OFFICE-9(1),, AHMEDABAD

In the result, assessee’s appeal is allowed for A

Bench: Shri Waseem Ahmed& Shri Siddhartha Nautiyal

disallowance of claim of deduction under Section 80- IA(4) of the Act. 4. For A.Y. 2008-09, Ld. CIT(A) allowed