JMC-MSKE(JV),,AHMEDABAD vs. INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

BGSCTPL- MSKEL (JV),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(1),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

801A. According to the Bench, It is a settled legal position that ordinary meaning is required to be given for a word used in the Statute. Rather the Bench has said that a word used in one Statute cannot per se be imported into another. A reference of General Clauses Act, 1897 was made, but it was found that

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

801A. According to the Bench, It is a settled legal position that ordinary meaning is required to be given for a word used in the Statute. Rather the Bench has said that a word used in one Statute cannot per se be imported into another. A reference of General Clauses Act, 1897 was made, but it was found that

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. AJAY ENGG. INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

801A. According to the Bench, It is a settled legal position that ordinary meaning is required to be given for a word used in the Statute. Rather the Bench has said that a word used in one Statute cannot per se be imported into another. A reference of General Clauses Act, 1897 was made, but it was found that

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

801A. According to the Bench, It is a settled legal position that ordinary meaning is required to be given for a word used in the Statute. Rather the Bench has said that a word used in one Statute cannot per se be imported into another. A reference of General Clauses Act, 1897 was made, but it was found that

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

801A. According to the Bench, It is a settled legal position that ordinary meaning is required to be given for a word used in the Statute. Rather the Bench has said that a word used in one Statute cannot per se be imported into another. A reference of General Clauses Act, 1897 was made, but it was found that

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee by : Shri Vartik Choksi, With Shri Biren Shah, ARs. Revenue by : Shri Mohd. Usman, CIT-DR सुनवाई क" तारीख/Date of Hearing : 23/11/2021 घोषणा क" तारीख /Date of Pronouncement: 22/02/2022 आदेश/O R D E R PER BENCH 1. The above captioned appeals have been filed by the assessee

DCIT CC- 1(3), AAYKAR BHAWAN vs. MONTECARLO LIMITED, MONTECARLO HOUSE, SINDHU BHAWA

In the result, the appeal filed by the revenue in ITA

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

801A as the assessee has worked as a contractor not developer. 1.1. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in not appreciating the fact that after the amended provisions of the section 80-IA, a person who enters into a contract will not be eligible

DCIT CC- 1(3), AAYKAR BHAVAN vs. MONTECARLO LIMITED , SINDHU BHAWAN ROAD, BODAKDEV

In the result, the appeal filed by the revenue in ITA

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

801A as the assessee has worked as a contractor not developer. 1.1. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in not appreciating the fact that after the amended provisions of the section 80-IA, a person who enters into a contract will not be eligible

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) ITA No.2826/Ahd/2007 & 04 others Asst.Year – 2003-04 to 2007-08 I.T. A. No. 1679/Ahd/2011 (Assessment Year: 2007-08) Akash Infra Projects Pvt. Ltd. Vs. ACIT 2, Abhishek Complex, Sector-11, Gandhinagar Circle, Gandhinagar Gandhinagar [PAN No. AADCA3708M] (Appellant) .. (Respondent) Assessee by : Shri Mehul K. Patel, A.R. Revenue by : Shri

AKASH INFRA PROJECTS PVT.LTD.,,GANDHINAGAR vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) ITA No.2826/Ahd/2007 & 04 others Asst.Year – 2003-04 to 2007-08 I.T. A. No. 1679/Ahd/2011 (Assessment Year: 2007-08) Akash Infra Projects Pvt. Ltd. Vs. ACIT 2, Abhishek Complex, Sector-11, Gandhinagar Circle, Gandhinagar Gandhinagar [PAN No. AADCA3708M] (Appellant) .. (Respondent) Assessee by : Shri Mehul K. Patel, A.R. Revenue by : Shri

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) ITA No.2826/Ahd/2007 & 04 others Asst.Year – 2003-04 to 2007-08 I.T. A. No. 1679/Ahd/2011 (Assessment Year: 2007-08) Akash Infra Projects Pvt. Ltd. Vs. ACIT 2, Abhishek Complex, Sector-11, Gandhinagar Circle, Gandhinagar Gandhinagar [PAN No. AADCA3708M] (Appellant) .. (Respondent) Assessee by : Shri Mehul K. Patel, A.R. Revenue by : Shri

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) ITA No.2826/Ahd/2007 & 04 others Asst.Year – 2003-04 to 2007-08 I.T. A. No. 1679/Ahd/2011 (Assessment Year: 2007-08) Akash Infra Projects Pvt. Ltd. Vs. ACIT 2, Abhishek Complex, Sector-11, Gandhinagar Circle, Gandhinagar Gandhinagar [PAN No. AADCA3708M] (Appellant) .. (Respondent) Assessee by : Shri Mehul K. Patel, A.R. Revenue by : Shri

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) ITA No.2826/Ahd/2007 & 04 others Asst.Year – 2003-04 to 2007-08 I.T. A. No. 1679/Ahd/2011 (Assessment Year: 2007-08) Akash Infra Projects Pvt. Ltd. Vs. ACIT 2, Abhishek Complex, Sector-11, Gandhinagar Circle, Gandhinagar Gandhinagar [PAN No. AADCA3708M] (Appellant) .. (Respondent) Assessee by : Shri Mehul K. Patel, A.R. Revenue by : Shri

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

801A AFTER CONSIDERING EXPLANATION INCORPORATED BY FINANCE BILL 2009 W.R.F. A. 01 ITA.No.441/Ahd/2011 and 20 Others Rajkamal Builders Infrastructure P.Ltd. 10 Sir, the Provisions relating to deduction for developing, maintaining and operating a new infrastructure facilities were introduced w.e.f. A.Y. 1996- 97 by introducing Sub-section (4A) in Section 80-IA. At that time one of the statutory conditions

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

801A AFTER CONSIDERING EXPLANATION INCORPORATED BY FINANCE BILL 2009 W.R.F. A. 01 ITA.No.441/Ahd/2011 and 20 Others Rajkamal Builders Infrastructure P.Ltd. 10 Sir, the Provisions relating to deduction for developing, maintaining and operating a new infrastructure facilities were introduced w.e.f. A.Y. 1996- 97 by introducing Sub-section (4A) in Section 80-IA. At that time one of the statutory conditions

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE JT.CIT.,(OSD)CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

801A AFTER CONSIDERING EXPLANATION INCORPORATED BY FINANCE BILL 2009 W.R.F. A. 01 ITA.No.441/Ahd/2011 and 20 Others Rajkamal Builders Infrastructure P.Ltd. 10 Sir, the Provisions relating to deduction for developing, maintaining and operating a new infrastructure facilities were introduced w.e.f. A.Y. 1996- 97 by introducing Sub-section (4A) in Section 80-IA. At that time one of the statutory conditions