PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

80G at Rs. 1,14,911/-in clause 26 of Form No. 3CD." 9. Apart from that, the Id. CIT (A) in the first round too has held to be a bonafide claim of deduction. Though in the quantum proceedings finally the matter has been decided against assessee, but that alone is not sufficient for the penalty proceedings u/s 271

ITO (EXEMPTIONS), WARD-1,, AHMEDABAD vs. GUJARAT STATE PLASTIC MANUFACTURER'S ASSOCIATION,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

271 (1) (c ) of the Act. IV. On the facts and circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals) ought to have upheld the order of the Assessing Officer. V. It is, therefore, prayed that the order of the Ld. Commissioner of Income-tax (Appeals) may be set aside and that of the Assessing Officer be restored

THE DY. CIT., CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INDUSTRIES POWER CO. LTD.,, VADODARA

In the result, the captioned appeals are :

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

penalty proceeding u/s. 271(l)(c) of the Act.” 5. As against this disallowances mentioned above, five disallowances were already considered by this Tribunal in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003-04 & ors., ITA Nos. 472/Ahd/2013 & Ors. (Gujarat Industrial Power Co. Ltd. ) - 5 - vide order dated 28.02.2022. It is being agreed by both the parties. The issues

GUJARAT INDUSTRIES POWER CO. LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, the captioned appeals are :

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

penalty proceeding u/s. 271(l)(c) of the Act.” 5. As against this disallowances mentioned above, five disallowances were already considered by this Tribunal in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003-04 & ors., ITA Nos. 472/Ahd/2013 & Ors. (Gujarat Industrial Power Co. Ltd. ) - 5 - vide order dated 28.02.2022. It is being agreed by both the parties. The issues

THE DCIT, CIRCLE-1(1),, VADODARA vs. M/S. GUJARAT INDUSTRIES POWER CO.LTD.,, VADODARA

In the result, the captioned appeals are :

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

penalty proceeding u/s. 271(l)(c) of the Act.” 5. As against this disallowances mentioned above, five disallowances were already considered by this Tribunal in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003-04 & ors., ITA Nos. 472/Ahd/2013 & Ors. (Gujarat Industrial Power Co. Ltd. ) - 5 - vide order dated 28.02.2022. It is being agreed by both the parties. The issues

SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL AOP,ANAND vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal filed by the Assessee is hereby dismissed

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

80G and 80GGC of the Act. To verify the genuineness of the donations made by the political parties namely Kisan Party of India and Rashtriya Samajwadi Party (S) notices u/s. 133(6) were issued to confirm the receipt of donations along with the relevant details on the official email of these political parties. The same were bounced. Therefore a show

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

THE DCIT, CIRCLE-1(1),, BARODA vs. M/S. GUJARAT INDUSTRIAL POWER CO.LTD.,, BARODA

In the result, the captioned appeals are

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

penalty proceeding u/s. 271(1)(c) of the Income Tax Act 1961.” 5. The brief facts of the case are that assessee is engaged in generation of power in the form of electricity. During Asst. Year 2006-07, assessee filed its return of income on 30.12.2006 declaring total income of Rs.1,78,43,82,629/-. The return of income

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

In the result, the captioned appeals are

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

penalty proceeding u/s. 271(1)(c) of the Income Tax Act 1961.” 5. The brief facts of the case are that assessee is engaged in generation of power in the form of electricity. During Asst. Year 2006-07, assessee filed its return of income on 30.12.2006 declaring total income of Rs.1,78,43,82,629/-. The return of income

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

80G - Donation Claim\n1,71,000\nin Rs.\n10 Disallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11 Addition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12 Addition on account of Trade Payable in\n1,49,349\nRs.\n13 Addition\non\naccount Excess

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

80G - Donation Claim\n1,71,000\nin Rs.\n10 Disallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11 Addition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12 Addition on account of Trade Payable in\n1,49,349\nRs.\n13 Addition on\naccount Excess

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

80G - Donation Claim\n1,71,000\nin Rs.\n10\nDisallowance of Site Development in Rs.\n6,90,620\n13,47,839\n11\nAddition on account of Capital\n78,82,000\nExpenditure in Site Development\nExpenses in Rs.\n12\nAddition on account of Trade Payable in\n1,49,349\nRs.\n13\nAddition\non\naccount\nExcess

SHREE LEUVA PATIDAR VIDYOTTEJAK MANDAL,,VISNAGAR vs. THE DY.CIT, PATAN CIRCLE,, PATAN

Appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Royshree Leuva Patidar Vs. Dcit, Vidyottejak Mandal, Kansa Patan Circle, Road Char Rasta, Gunj Bazar Patan. Road, Visnagar – 384 715. & Shree Leuva Patidar Vs. Ito (Exemption) 2Nd Floor, Shri Hari Complex, Vidyottejak Mandal, Kansa Road Char Rasta, Gunj Bazar Abu Road, Highway Road, Visnagar – 384 715. Palanpur.

section 143(3) and 271(1)(c) of the Income Tax Act, 1961 arising out of the orders dated 18.10.2013 & 19.02.2016 respectively for the Assessment Year 2011-12. ITA No.903/Ahd/2015 & ITA No.717/Ahd/2017 Shree Leuva Patidar Vidyottejak Mandal Asst.Year –2011-12 ITA No.903/Ahd/2015 for A.Y. 2011-12: 2. The assessee, a public charitable trust engaged in education activities, filed its return

SHREE LEUVA PATIDAR VIDHOTEJAK MANDAL,,VISNAGAR vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR

Appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Royshree Leuva Patidar Vs. Dcit, Vidyottejak Mandal, Kansa Patan Circle, Road Char Rasta, Gunj Bazar Patan. Road, Visnagar – 384 715. & Shree Leuva Patidar Vs. Ito (Exemption) 2Nd Floor, Shri Hari Complex, Vidyottejak Mandal, Kansa Road Char Rasta, Gunj Bazar Abu Road, Highway Road, Visnagar – 384 715. Palanpur.

section 143(3) and 271(1)(c) of the Income Tax Act, 1961 arising out of the orders dated 18.10.2013 & 19.02.2016 respectively for the Assessment Year 2011-12. ITA No.903/Ahd/2015 & ITA No.717/Ahd/2017 Shree Leuva Patidar Vidyottejak Mandal Asst.Year –2011-12 ITA No.903/Ahd/2015 for A.Y. 2011-12: 2. The assessee, a public charitable trust engaged in education activities, filed its return

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

section (5) of Section 80-IA. In this case, the question that arose for consideration ITA.Nos.1285/Ahd/2017 & 7 others A.Y.2009-10 38 before this Court related to computation of the profits for the purpose of deduction under section 80-E, as it then existed, after setting off the loss incurred by the assessee in the manufacture of alloy steels. Section