NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

SHRI VISHAL JAGDISHBHAI MEHTA,,VADODARA vs. THE ITO, WARD-1(2)(5),, VADODARA

In the result, appeal of the assessee is allowed

166/- and agricultural income of " 86,500/-. Thereafter, the case of the assessee was re-opened under section 147 of the Act for the reason that on verification of records it is observed that the assessee was residing at Vadodara and he was owning a property at Mumbai which was lying vacant. The assessee had earned capital gains on sale

PHELIX APPLIANCES LIMITED,BARODA vs. THE INCOME TAX OFFICER, WARD-4(2),, BARODA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1310/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2009-10 ) Phelix Appliances Ltd. The Income Tax बनाम/ 9, B, Shitalkunj Society Officer Vs. Manjalpur Ward-4(2) Baroda - 390 010 Baroda – 390 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcp 1857 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Manish J. Shah, Ar ""यथ" क" ओर से/Respondent By: Shri Jaya Chaudhary, Sr.Dr

166 ------------- Sub Total 12,74,366 ----------- 30,28,721 Less : Income Considered Separately Rent Received 39,00,000 ------------- Income under the head profit & Gains of Business (-) 8,71,279” 8.1. The assessee in the year under consideration has also shown rental income amounting to Rs. 27,30,000/- after claiming the deduction u/s 24 Phelix Appliances Ltd. vs. ITO Asst.Year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

house property\".\n27. The next issue for consideration is before us whether the Ld.\nCIT(A) has erred in facts and in law in allowing the claim of depreciation\nin respect of other assets leased out by the assessee. Before us, the Ld.\nD.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that\nthe assets have

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

house property\".\n27. The next issue for consideration is before us whether the Ld.\nCIT(A) has erred in facts and in law in allowing the claim of depreciation\nin respect of other assets leased out by the assessee. Before us, the Ld.\nD.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that\nthe assets have

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

house property\".\n\n27. The next issue for consideration is before us whether the Ld.\nCIT(A) has erred in facts and in law in allowing the claim of depreciation\nin respect of other assets leased out by the assessee. Before us, the Ld.\nD.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that\nthe assets

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

house property\".\n\n27. The next issue for consideration is before us whether the Ld.\nCIT(A) has erred in facts and in law in allowing the claim of depreciation\nin respect of other assets leased out by the assessee. Before us, the Ld.\nD.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that\nthe assets

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

Appeal are dismissed as not pressed

property transferred or services provided in a comparable uncontrolled transaction, or a number of such transactions, is identified, and then such price is adjusted to account for differences, if any, between the international transaction and the comparable uncontrolled transactions or between the enterprises entering into such transactions, which could materially affect the price in the o pen market. Usually loan

ANILKUMAR DWARKAPRASAD MODANI,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1)(PREVIOUSLY DY.CIT, CIRCLE-3(1)), VADODARA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1572/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Anilkumar Dwarkaprasad Modani The Dy.Cit बनाम/ A-17, Videocon Housing Colony Circle-2(1)(1) V/S. Chavaj, Bharuch 392 002 Vadodara (Gujarat) "थायी लेखा सं./Pan:Acnpm 0273 C अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/11/2024 घोषणा की तारीख /Date Of Pronouncement: 21/11/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 26/12/2023 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] For The Assessment Year (Ay) 2013-14, In Which The Addition Made By The Assessing Officer [Hereinafter Referred To As “Ao)”] Under Section 50C Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] Was Confirmed Vide Assessment Order Dated 28/03/2016. Facts Of The Case: 2. The Assessee, An Individual Earning Income From Salaries, Trading In Shares & Securities, Capital Gains & Other Sources, Filed His Return Of Anilkumar Dwarkaprasad Modani Vs. The Dcit Asst. Year : 2013-14

Housing Colony Circle-2(1)(1) v/s. Chavaj, Bharuch 392 002 Vadodara (Gujarat) "थायी लेखा सं./PAN:ACNPM 0273 C अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee by : Shri Hemant Suthar, AR Revenue by : Shri Surendra Kumar, Sr.DR सुनवाई की तारीख/Date of Hearing : 12/11/2024 घोषणा की तारीख /Date of Pronouncement: 21/11/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

house properties given on rent and income from other sources such as saving interest, interest from bonds etc. were earned. No business is carried on by me during the year 2. Details of copy of Return of Income filed by you for the relevant Assessment Years along with copy of P&L a/c., Balance Sheet, Capital A/c., Auditor's report

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

house properties given on rent and income from other sources such as saving interest, interest from bonds etc. were earned. No business is carried on by me during the year 2. Details of copy of Return of Income filed by you for the relevant Assessment Years along with copy of P&L a/c., Balance Sheet, Capital A/c., Auditor's report