THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

house facility and those were incurred outside, by itself would not be, sufficient lo deny the benefit to the assessee under section 35(2AB). It is not as if that the said authority was addressing the issue for deduction under section 35(2AB) in relation to the question on hand. The certificate issued was only for the purpose of listing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

house facility and those were incurred outside, by itself would not be, sufficient lo deny the benefit to the assessee under section 35(2AB). It is not as if that the said authority was addressing the issue for deduction under section 35(2AB) in relation to the question on hand. The certificate issued was only for the purpose of listing

M/S. PANASONIC ENERGY INDIA CO.LTD,VADODARA vs. THE PR. CIT-2,, BARODA

In the result, the appeal is allowed

E R Per Pramod Kumar, AM: 1. By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 30.03.2015 passed by the Principal Commissioner of Income-tax, Vadodara-2, Vadodara under Section 263 of the Income-tax Act, 1961 for the Assessment Year 2009-10. 2. The grievances raised by the assessee are as follows

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

E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 02.01.2017 passed by the Commissioner of Income Tax (Appeals)-2, Ahmedabad under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) arising out of the order dated 28.02.2015 passed by the Deputy Commissioner of Income

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

In the result, the appeal is allowed

E R Per Pramod Kumar, AM: 1. This appeal of assessee for Assessment Year 2010-11 is directed against the order of the Principal Commissioner of Income-tax, Vadodara-1, Vadodara dated 12.03.2014, arising out of order under Section 263 of the Income-tax Act, 1961. 2. The grievances raised by the assessee, are as follows:- “1. The learned Principal

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

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

E R Per Pramod Kumar AM: 1. These are three cross appeals filed by the assessee and revenue respectively for assessment years 2007-08, 2008-09 and 2009-10 and are directed against respective orders of the CIT(A), Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

E R Per Pramod Kumar, Vice President : 1. By way of this appeal, the Assessing Officer has challenged correctness of the learned CIT(A)’s order dated 15th May 2017, in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2014-15. 2. The Assessing Officer has raised following grievance

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

E R Per Pramod Kumar AM: 1. This appeal and the cross-objection are directed against the order dated 14.11.2014 passed by the CIT(A)-II, Baroda in the matter of assessment under Section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2011-12. 2. The cross-objection filed by the assessee is not pressed

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

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

E R Per Pramod Kumar, AM: 1. By way of this appeal, the assessee appellant has challenged correctness of the learned Commissioner (Appeals)’s order dated 24th March 2017, in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2010-11. 2. In the first ground of appeal, the assessee

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

E R Per Pramod Kumar AM: 1. This appeal and the cross-objection are directed against the order dated 14.11.2014 passed by the CIT(A)-II, Baroda in the matter of assessment under Section 143(3) r.w.s. 163 of the Income-tax Act, 1961 for the Assessment Year 2008-09. 2. The cross-objection filed by the assessee

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

e) To organise, establish and or maintain suitable research laboratories and or health centers or Yogic therapy, Naturopathy and/ or Ayurvedic and Siddha Systems of Medicine health products, asanas, exercise and/ or health resorts, and provide benefits thereof to all sections of people, and also promote other systems of Indian Medicine. f) To establish, Journals, periodicals and leaflets which

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

e) To organise, establish and or maintain suitable research laboratories and or health centers or Yogic therapy, Naturopathy and/ or Ayurvedic and Siddha Systems of Medicine health products, asanas, exercise and/ or health resorts, and provide benefits thereof to all sections of people, and also promote other systems of Indian Medicine. f) To establish, Journals, periodicals and leaflets which

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

e) To organise, establish and or maintain suitable research laboratories and or health centers or Yogic therapy, Naturopathy and/ or Ayurvedic and Siddha Systems of Medicine health products, asanas, exercise and/ or health resorts, and provide benefits thereof to all sections of people, and also promote other systems of Indian Medicine. f) To establish, Journals, periodicals and leaflets which