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

deemed dividend in the hands of the assessee and addition of Rs.2,41,04,933/- was made under section 2(22)(e) of the Act in reassessment

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

deemed dividend in the hands of the assessee and addition of Rs.2,41,04,933/- was made under section 2(22)(e) of the Act in reassessment

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

deemed dividend in the hands of the assessee and addition of Rs.2,41,04,933/- was made under section 2(22)(e) of the Act in reassessment

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

deemed dividend in the hands of the assessee and addition of Rs.2,41,04,933/- was made under section 2(22)(e) of the Act in reassessment

HIRENKUMAR LAVJIBHAI KANANI,AHMEDABAD vs. PCIT, AHMEDABAD, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

reassessment proceedings were initiated for the limited scrutiny purpose of verifying the applicability of the provisions of Section 2(22)(e) of the Act, which deals with "Deemed Dividend

SNEHAL RAVJIBHAI PATEL,VADODARA vs. THE DY.CIT, CIRCLE- 2(1)(1), VADODARA

In the result, the appeal filed by the Assessee is allowed for statistical purpose

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

deemed dividend and also objected to the reopening of assessment. The assessing officer considered the submission however made addition of Rs.56,09,015/- under section 2(22)(e) of the Act and demanded tax thereon. 4. Aggrieved against the reassessment

BEES INFRACON PRIVATE LIMITED,AHMEDABAD vs. INCOME TAX OFFICER, WARD1(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is hereby allowed

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

deemed dividend u/s.2[22][e] of the Act and requested to drop the reassessment proceedings. But the AO held that

SHRI TYRONE PATRICK LEMOS,VADODARA vs. THE ITO, WARD-2(1)(2), VADODARA

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2414/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14)

dividend having regard to the provisions of Section 2(22)(e) of the Act. 3. The assessee has also raised additional grounds of appeal which reads as under: “1. That, the lower authority has erred on facts as well as law in not appreciating the facts that, the provision of 2(22)(e) is applicable in a case

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate