SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

40A(2) of the Act. Accordingly, the disallowance as made by the AO was restricted to this extent. 7. Shri Jaimin Shah, Ld. AR for the assessee submitted that the AO had made disallowance under Section

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

40A(2) of the Act. Accordingly, the disallowance as made by the AO was restricted to this extent. 7. Shri Jaimin Shah, Ld. AR for the assessee submitted that the AO had made disallowance under Section

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

40A(2) of the Act. Accordingly, the disallowance as made by the AO was restricted to this extent. 7. Shri Jaimin Shah, Ld. AR for the assessee submitted that the AO had made disallowance under Section

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

7) It is, therefore, prayed that the order of ld. CIT(A) may be set aside and that of the Assessing Officer be restored.” 15. The Revenue has come up in appeal challenging the order dated 05.03.2019 passed by the Ld. CIT(A) in restricting the disallowance made by the Ld. AO under Section 40A

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

7) It is, therefore, prayed that the order of ld. CIT(A) may be set aside and that of the Assessing Officer be restored.” 15. The Revenue has come up in appeal challenging the order dated 05.03.2019 passed by the Ld. CIT(A) in restricting the disallowance made by the Ld. AO under Section 40A

ITO, WARD-2(1)(3),, AHMEDABAD vs. HEMATO ONCOLOGY CLINIC (AHMEDABAD)P.LTD.,, AHMEDABAD

In the result, the appeal is dismissed

section 40A(2)(b) of the Act, the learned ITAT has observed and held in para 7 as under :— "7. It is plain on principle that, so far as disallowance

RAMCHAND BHULCHAND RAJAI,BHAVNAGAR vs. THE DY.CIT.,CIRCLE-1, , BHAVNAGAR

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 167/Ahd/2024 िनधा"रण वष"/Assessment Year : 2009-10 बनाम बनाम बनाम बनाम Ramchand Bhulchand Rajai, The Deputy Commissioner C/O. Jayesh Tyres, Vs. Of Income-Tax, Opp. Railway Station, Circle-1, Bhavnagar Bhavnagar-364001 Pan : Abmpr 4841 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri B.R. Popat, Ar ""थ" की ओर से / Revenue By: Shri Prateek Sharma, Sr Dr सुनवाई की तारीख /Date Of Hearing : 22/04/2024 घोषणा की तारीख /Date Of Pronouncement: 15/07/2024 आदेश/O R D E R Per Annapurna Gupta

Section 40A(3) of the Act as find mention in Rule 6DD of the Income-tax Rules, 1962. That, with respect to the loading and unloading charges, it was pointed out that while the expenditure disallowed by the Assessing Officer was Rs.12,12,400/-, the same was sustained by the appellate authorities at Rs.1,81,860/- on a lump

ROTOMAG MOTORS & CONTROLS PVT. LTD.,,ANAND vs. THE DEPUTY COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, the appeal is allowed in the terms indicated above

section 40A(2)(b) of the Act, the learned ITAT has observed and held in para 7 as under :— "7. It is plain on principle that, so far as disallowance

SANGATH INFRASTRUCTURE PVT. LTD,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of such expenditure shall be made under the proposed sub-section (3) of section 40A or the payment shall be deemed to be the profits and gains of business or profession under the proposed sub-section (3A) of section 40A,as the case may be. EXCEPTION TO ABOVE PROVISION: The provisions of this section are subject to exceptions

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

disallowance under section 40A(2)(b), and the order of the AO deserved to be restored. 7. The learned Authorised

M/S. PIPRANI EQUIPMENT PVT. LTD,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Guptaasstt.Year : 2015-16 M/S.Piprani Equipment P.Ltd. Ito, Ward-3(1)(2) Ff-4, Amar Complex Vs Ahmedabad. Nr.Amin Equipments P.Ltd. Sarkhej Road Ahmedabad. Pan : Aagcp 6503 L

disallowance under section 40A(3) 9 of the Act. He relied upon various decision of the Hon’ble High Courts, particularly jurisdictional High Court decision in the case of Anupam Tele Service Vs. ITO, (2014) 43 taxmann.com 199 (Guj). The ld.DR relied on the order of the ld.CIT(A). 7

PIYUSHBHAI GORDHANBHAI PATEL,VADODARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VADODARA

In the result, the appeal of the assessee is partly allowed

Bench: Smt.Annapurna Guptaasstt.Year : 2016-17 Shri Piyush Gordhanbhai Patel Acit, Cir.3(1) Prop: V.G. Automobiles Vs Vadodara. N.H.No.8, Nr.Dhara Petrol Pump At Vemali Vadodara 390 024. Pan : Adzpp 9289 N

disallowance of interest under section 40A(2)(b) of the Act is not sustainable for this reason 7 also. The entire

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ADANI PORT & SPECIAL ECONOMIC ZONE LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

40A(3), 43B, etc. of the Act and other specific disallowances, related to the business activity against which the Chapter VI-A deduction has been claimed, result in enhancement of the profits of the eligible business, and that deduction under Chapter VI-A is admissible on the profits so enhanced by the disallowance. 4. Accordingly, henceforth, appeals

DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ADANI PORT & SPECIAL ECONOMIC ZONE LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

40A(3), 43B, etc. of the Act and other specific disallowances, related to the business activity against which the Chapter VI-A deduction has been claimed, result in enhancement of the profits of the eligible business, and that deduction under Chapter VI-A is admissible on the profits so enhanced by the disallowance. 4. Accordingly, henceforth, appeals

M S HOSTEL,NEW SAMA SAVLI ROAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3), VADODARA, AAYAKAR BHAVAN, VADODARA

In the result, appeal preferred by the assessee is allowed

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

disallowed and added back to your total income u/s. 40A(2)(b) of Income Tax Act, 1961". “ 3. The appellant submitted a reply dated 07.12.2017, which was rejected by the Ld. AO on the premise Smt. Palak A Shah is a relative of the partner and stands covered within the purview of ITA No. 614/Ahd/2023 (M S Hostel vs. DCIT

THE DCIT,(OSD)-1, CIRCLE-4,, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT.LTD.,, AHMEDABAD

In the result, the CO of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

40A(3), 43B, etc. of the Act and other specific disallowances, related to the business activity against which the Chapter VI-A deduction has been claimed, result in enhancement of the profits of the eligible business, and that deduction under Chapter VI-A is admissible on the profits so enhanced by the disallowance.” 20.1 From the above circular, though

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

7. During the assessment proceedings, the AO scrutinized the sundry creditors. For trade payables outstanding for less than one year, the AO ITA Nos.661/Ahd/2023 (By Assessee), 732 & 807/Ahd/2023 (By Revenue) Oriental Enterprise Pvt.Ltd. vs. ACIT Asst. Years : 2016-17 & 2018-19 questioned the genuineness and verification of these payables. Consequently, the AO disallowed 10% of the total trade payables under

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

7. During the assessment proceedings, the AO scrutinized the sundry creditors. For trade payables outstanding for less than one year, the AO ITA Nos.661/Ahd/2023 (By Assessee), 732 & 807/Ahd/2023 (By Revenue) Oriental Enterprise Pvt.Ltd. vs. ACIT Asst. Years : 2016-17 & 2018-19 questioned the genuineness and verification of these payables. Consequently, the AO disallowed 10% of the total trade payables under