ASIAN GRANITO INDIA LTD.,AHMEDABAD vs. DY./JT.CIT., (OSD),CIRCLE-1(1)(1), AHMEDABAD

Appeal is allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

202, Dev Arc. Comm. Of Income Opp. Iskon Temple, Vs Tax, (OSD), Bodakdev, Circle-1(1)(1), Ahmedabad-380006 Ahmedabad PAN: AAFCA2340H (Appellant) (Respondent) Assessee Represented: Shri Aseem L Thakkar, A.R. Revenue Represented : Ms. Neeju Gupta, Sr.D.R. Date of hearing : 24-07-2024 Date of pronouncement : 09-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals

ASIAN GRANITO INDIA LTD.,AHMEDABAD vs. DY./JT.CIT., (OSD),CIRCLE-1(1)(1), AHMEDABAD

Appeal is allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

202, Dev Arc. Comm. Of Income Opp. Iskon Temple, Vs Tax, (OSD), Bodakdev, Circle-1(1)(1), Ahmedabad-380006 Ahmedabad PAN: AAFCA2340H (Appellant) (Respondent) Assessee Represented: Shri Aseem L Thakkar, A.R. Revenue Represented : Ms. Neeju Gupta, Sr.D.R. Date of hearing : 24-07-2024 Date of pronouncement : 09-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

202/-. Case was selected for framing scrutiny assessment, and notice under sections 143(2) and 142(1) were issued by the AO to the assessee. The assessee filed various details before the AO during the course of assessment proceedings. The background of the case is that in this case information was received from DDIT(Inv.) vide its letter no. DDIT

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

202/-. Case was selected for framing scrutiny assessment, and notice under sections 143(2) and 142(1) were issued by the AO to the assessee. The assessee filed various details before the AO during the course of assessment proceedings. The background of the case is that in this case information was received from DDIT(Inv.) vide its letter no. DDIT

VEENITA ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

u/s 133 (6) of the Act to this party at the address furnished by the assessee calling for relevant details, however, the same was returned by the postal authorities. Therefore, the assessee was asked to produce the party or any authorized person on behalf of this party, which was also not complied with. As mentioned above, the AO gave

THE ACIT, CIRCLE-11,, AHMEDABAD vs. SHRI PRATAP BHAGWANJI THAKKAR,, AHMEDABAD

In the result the appeal ITA No

202 to the total income of the assessee. I.T.A. Nos. 238&614/Ahd/2014 & 886 /Ahd/2018 A.Y. 2008-09 Page No 5 2. Aggrieved the assessee has filed appeal before the Ld. CIT (A). The Ld.CIT(A) has partly allowed the appeal of the assessee and restricted the gross profit addition @ 0.5 percentage to the amount

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

penalty u/s 271(1)(c) of the Act is not justified. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal. 2.1 The assessee vide letter dated 07/09/2022 has filed the additional ground of appeal which is reproduced

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and accordingly not taxable. In this case, the assessee had an agreement with the foreign company to render certain services for a minimum fee of Rs. 1.2 lakhs per year. The agreement also provided that certain costs or expenses could

DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and accordingly not taxable. In this case, the assessee had an agreement with the foreign company to render certain services for a minimum fee of Rs. 1.2 lakhs per year. The agreement also provided that certain costs or expenses could

DISHMAN PHARMACEUTICALS & CHEMICALS LIMITED,,AHMEDABAD vs. THE ACIT, (OSD),RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and accordingly not taxable. In this case, the assessee had an agreement with the foreign company to render certain services for a minimum fee of Rs. 1.2 lakhs per year. The agreement also provided that certain costs or expenses could

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and accordingly not taxable. In this case, the assessee had an agreement with the foreign company to render certain services for a minimum fee of Rs. 1.2 lakhs per year. The agreement also provided that certain costs or expenses could

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. M/S. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and accordingly not taxable. In this case, the assessee had an agreement with the foreign company to render certain services for a minimum fee of Rs. 1.2 lakhs per year. The agreement also provided that certain costs or expenses could

THE DCIT, CIRCLE- 1(1)(1),, AHMEDABAD vs. M/S. ASIAN TILES LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ASIAN GRANITO INDIA LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DCIT, CIRCLE- 1(1)(1),, AHMEDABAD vs. M/S. ASIAN TILES LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DCIT, CIRCLE- 1(1)(1),, AHMEDABAD vs. M/S. ASIAN TILES LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DCIT, CIRCLE- 1(1)(1),, AHMEDABAD vs. M/S. ASIAN TILES LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DCIT, CIRCLE- 1(1)(1),, AHMEDABAD vs. M/S. ASIAN TILES LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ASIAN GRANITO INDIA LTD.,, AHMEDABAD

Appeal of the Revenue is dismissed as not maintainable

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

202, Dev Arc, Opp. Iscon Ahmedabad Temple, S. G. Highway, Ahmedabad-380054 [PAN No. AACCA5213E] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri Assem L. Thakkar, CA 04.05.2022 Date of Hearing Date of Pronouncement 06.05.2022 O R D E R PER BENCH: The bunch of seven appeals have been filed by the Revenue are directed