THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT FLUOROCHEMICALS LTD., VADODARA

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

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

reassessment order passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2010-11. I.T.A No. 169/Ahd/2023 A.Y. 2010-11 Page No 2 ACIT Vs. Gujarat Fluorochemicals Ltd. 2. Brief facts of the case is that the assessee is a company engaged in manufacturing of Chemicals

SUN PHARMACEUTICALS INDUSTRIES LTD. ( ERSTWHILE RANBAXY LABORATORIES LIMITED),BARODA vs. THE ACIT,CENT.CIRCLE-1, BARODA

u/s 80 IB. I.T.A No. 702 & 729/Ahd/2016 A.Y. 2011-12 Page No 30 Sun Pharmaceutical Industries Ltd. Vs. ACIT/Dy. CIT vs. Sun Pharmaceutical Industries Ltd xvi. Why, while claiming allocable office expenses the expense under the head legal, secretarial, corporate affairs etc are excluded. These are common expenses and should also be pro rata allocated to the units claiming deduction

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

147 of the Income Tax Act, 1961 ("the Act"). Disallowance u/s. 14A: 2. The learned CIT(A) erred in fact and in law in confirming the action of AO in making disallowance by invoking the provision of section 14A of the Act and also in directing the AO to recalculate the amount of disallowance as per Rule

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

147 of the Income Tax Act, 1961 ("the Act"). Disallowance u/s. 14A: 2. The learned CIT(A) erred in fact and in law in confirming the action of AO in making disallowance by invoking the provision of section 14A of the Act and also in directing the AO to recalculate the amount of disallowance as per Rule

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

147 of the Income Tax Act, 1961 ("the Act"). Disallowance u/s. 14A: 2. The learned CIT(A) erred in fact and in law in confirming the action of AO in making disallowance by invoking the provision of section 14A of the Act and also in directing the AO to recalculate the amount of disallowance as per Rule

CHIRIPAL INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

147 of the I.T Act having effect of reducing the claim of deduction made u/s.80IA of the Act to the extent. 2. Ld.CIT(A) has erred in law and on facts in confirming the validity of the reassessment proceedings u/s.148 of the Act which was initiated based on no new set of facts and was merely in form of review