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

b) of Explanation 3 to section 32(1) of the Act. 34. The CIT(A) further referred to the statutory definition of “amalgamation” under section 2(1B) of the Act, which mandates that all properties and liabilities of the amalgamating company must vest in the amalgamated company, and shareholders of the amalgamating company must become shareholders of the amalgamated company

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

b) of Explanation 3 to section 32(1) of the Act. 34. The CIT(A) further referred to the statutory definition of “amalgamation” under section 2(1B) of the Act, which mandates that all properties and liabilities of the amalgamating company must vest in the amalgamated company, and shareholders of the amalgamating company must become shareholders of the amalgamated company

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

Disallowance 3,99,455.89 42. It is the consistent case of the assessee that these testing services were rendered and utilized wholly outside India for the purpose of meeting export compliance norms of foreign jurisdictions, and therefore, in view of section 9(1)(vii)(b

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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 :

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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 :

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

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

b) - 1773/Ahd/2015 2003-04 Assessee 1,08,53,589 2 Employer’s 1290/Ahd/2016 2004-05 Assessee 10853589 9 Contribution to PF (Employees Contributio n) 3 Disallowance of PF 1772/Ahd/2015 2002-03 Assessee 9,83,308 3 Damages under 1773/Ahd/2015 2003-04 Assessee 10,79,540 3 Section 14B of the PF Act 1290/Ahd/2016 2004-05 Assessee

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)

disallowance under section 14A of the Act can be made for that year. Such an interpretation is not in line with the intention of the Legislature. To illustrate, if during a previous year, an assessee incurs an expense of Rs. 1 lakh to earn non-exempt income of Rs. 1.5 lakh and also incurs an expense

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)

disallowance under section 14A of the Act can be made for that year. Such an interpretation is not in line with the intention of the Legislature. To illustrate, if during a previous year, an assessee incurs an expense of Rs. 1 lakh to earn non-exempt income of Rs. 1.5 lakh and also incurs an expense

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)

disallowance under section 14A of the Act can be made for that year. Such an interpretation is not in line with the intention of the Legislature. To illustrate, if during a previous year, an assessee incurs an expense of Rs. 1 lakh to earn non-exempt income of Rs. 1.5 lakh and also incurs an expense

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)

disallowance under section 14A of the Act can be made for that year. Such an interpretation is not in line with the intention of the Legislature. To illustrate, if during a previous year, an assessee incurs an expense of Rs. 1 lakh to earn non-exempt income of Rs. 1.5 lakh and also incurs an expense