THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

section 73 of\nthe Act would be applicable. This is so because it is not the\ncompany whose gross total income consisted mainly of income\nwhich is chargeable under the heads:-\n•\n\"Interest on securities\",\n• \"Income from house property

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

section 73 of\nthe Act would be applicable. This is so because it is not the\ncompany whose gross total income consisted mainly of income\nwhich is chargeable under the heads:-\n•\n\"Interest on securities\",\n\"Income from house property

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\nAnd Shri T. R. Senthil Kumar (Judicial Member)

house property\".\n\n27. 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

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

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

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\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

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

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

VIRAL RAJENDRA PATEL,AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1., AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2018-19

73,08,000 Amount deposited in designated capital gain account 54F(4) 8,50,00,000 6,80,96,439 Scheme, 1988 as approved by IT Authority 14,13,71,427 TOTAL EXEMPTION CLAIMED DURING THE YEAR U/S.54EC AND 54F 3.2. The Ld. Counsel for the assessee contended that the Ld. Pr.CIT noted that the exemption claimed u/s.54F

KAPILA MAHENDRA PATEL,VADODARA vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaिनधा"रणवष"/Assessment Year: 2024-25 Kapila Mahendra Patel Vs. The Dy.Cit Circle-1(1)(1) Kamdhenu Estate Aayakar Bhavan Opp. Citi Bank Race Course Race Course Circle Vadodara – 390 007 Vadodara – 390 007 Pan : Adbpp 3883 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 13/01/2026 घोषणा की तारीख /Date Of Pronouncement: 19/01/2026

section 143(1)(a), which allows Kapila Mahendra Patel vs. Dy.CIT Asst. Year : 2024-25 2 adjustments only for apparent arithmetical errors, incorrect claims, or clear mismatches with information in Form 26AS/AIS/TIS. 3. The Ld. Addl./JCIT(A)-2, Bengaluru has erred in law and in facts in confirming the action of the Ld. A.O., CPC, Bengaluru in assessing

MANSHA TEXTILES PVT. LTD.,VADODARA vs. THE ITO, WARD-2(1)(1), VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Mansha Textiles P. Ltd. The Ito, Ward-2(1)(1) 1, Vikram Society Vadodara. Gotri Road, Vadodara Pan : Aadcm 0191 J (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 13/10/2025 आदेश आदेश/O R D E R आदेश आदेश

section 24(a) at 30 percent of Rs.17,27,355/- and assessing the balance of Rs.40,30,495/- as “Income from House Property”. 4 2.6 Separately, upon verification of the Axis Bank account statement, the AO tabulated credits aggregating to Rs.1,04,99,533/- during the year. Out of these, credits of Rs.54,56,750/- were identified as rent receipts