SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

68,894/-. But now the claim after re-working of eligible profit at Rs.73,43,346/- @ 50% comes to Rs.36,71,673/- for which the assessee is entitled for ITA Nos.496/Ahd/2014 & 1431/Ahd/2017 Assessment Year: 2009-10 Page 6 of 12 claim of deduction under Section 10A of the Act. There is no need to interfere with the findings

SHRIDEV PROCON LTD.,(EARLIER KNOWN AS DEV PROCON LTD),AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.300/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Shridev Procon Limited Deputy Commissioner Of बनाम/ (Earlier Known As Dev Procon Income Tax, V/S. Limited) Central Circle – 2 (1) Dev House Ahmedabad B/H. Rajpat Club, S.G.Highway Ahmedabad – 380 052 "थायी लेखा सं./Pan: Aaccd 1788 P (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Dhrunal Bhatt, Ar & Shri Gulab Thakor, Ar Revenue By : Ms. Ketaki Desai, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68 is confirmed, and this ground of appeal is dismissed. Ground 3 – Addition made by AO u/s 36(1)(va) on account of delay in depositing PF/ESIC contributions. Shridev Procon Ltd. (Earlier known as Dev Procon Ltd.) Asst. Year : 2015-16 11. During assessment proceedings, the AO observed that the assessee had delayed depositing employees' contributions toward PF/ESI beyond

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available

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

68. Ground Nos.10 and 11. : In these grounds of appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 41 Rs.2,40,940/- under section 43B of the Act. The finding recorded by the ld.CIT(A) including reproduction

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

68. Ground Nos.10 and 11. : In these grounds of appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 41 Rs.2,40,940/- under section 43B of the Act. The finding recorded by the ld.CIT(A) including reproduction

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

68. Ground Nos.10 and 11. : In these grounds of appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 41 Rs.2,40,940/- under section 43B of the Act. The finding recorded by the ld.CIT(A) including reproduction

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

68. Ground Nos.10 and 11. : In these grounds of appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 41 Rs.2,40,940/- under section 43B of the Act. The finding recorded by the ld.CIT(A) including reproduction

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

68. Ground Nos.10 and 11. : In these grounds of appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 41 Rs.2,40,940/- under section 43B of the Act. The finding recorded by the ld.CIT(A) including reproduction

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68,86,980/ (c) BMC Development Charges Rs. 1,60,89,732/- (c) Amenities fees Rs. 9,43,69,008/- (d) Impact fees Rs. 13,88,880/- (e) Addition to Fixed Assets Rs. 36,66,427/- 4.1. The Assessing Officer further noticed that on verification of e-filing portal, it is noticed that the assessee trust has not filed Form

M/S. GANDHINAGAR TELERADS,,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No.3184/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2011-12) M/S. Gandhinagar Telerads Ito, बनाम/ 314, Mangal Murti Park, Ward – 2, Vs. Sector – 8, Gandhinagar. Gandhinagar – 382 008 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfg 9008 P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, A.R. Shri Mudit Nagpal, Sr. D.R. ""यथ" क" ओर से/Respondent By:

3. The interconnected issue raised by the assessee in this appeal is that ld. CIT(A) erred in confirming the order of AO by allowing the deduction u/s 40(b) of the Act. Gandhinagar Telerad vs. ITO A.Y. 2011-12 4. Briefly stated facts are that the assessee in the present case is a partnership firm and engaged

LAMBDA THERAPEUTIC RESEARCH LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

10A of the Act. 25.1 Similarly, we also note that miscellaneous income represents the settlement of the advances given by the assessee to its employees. In other words such income also represents from the day to day activities of the assessee. Accordingly we hold that such income is eligible for deduction under section 80IB of the Act. Accordingly