THE ITO, WARD-2(1)(4),, AHMEDABAD vs. M/S. M.G.F. GROWTH RESEARCH AND INVESTMENT LTD.,, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

68 of the Income Tax Act, 1961. In the CO the assessee has taken up jurisdictional issue whereby it has pleaded that the assessment order is time ITA No.2311/Ahd/2016 with CO barred and the ld.CIT(A) has erred in not quashing the assessment order being time barred. 3. Brief facts of the case are that the assessee has filed

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

68, 71 to 79 of the assessment order. He pointed out that there were certain messages recovered by the Revenue, and these messages were on the direction of Director i.e. Shri Dilipkumar Lalwani. According to him, these are not dumb documents. In support of his contentions, he relied upon the order of the ITAT, Ahmedabad Bench in the case

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali, who was characterized

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali, who was characterized

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali, who was characterized

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali, who was characterized

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

153 taxmann.com 226 (Gujarat), where the Assessee, a partnership firm, was engaged in business of cutting and polishing diamonds and export of diamonds. It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

153 taxmann.com 226 (Gujarat), where the Assessee, a partnership firm, was engaged in business of cutting and polishing diamonds and export of diamonds. It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

153 taxmann.com 226 (Gujarat), where the Assessee, a partnership firm, was engaged in business of cutting and polishing diamonds and export of diamonds. It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

153 taxmann.com 226 (Gujarat), where the Assessee, a partnership firm, was engaged in business of cutting and polishing diamonds and export of diamonds. It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

153 taxmann.com 226 (Gujarat), where the Assessee, a partnership firm, was engaged in business of cutting and polishing diamonds and export of diamonds. It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible