SHREEJI COLD STORAGE,ARAVALI vs. THE PR. CIT-1, AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

68. 9. Accordingly, in our considered view, insofar as the issue regarding capital contribution by the 10 partners in the assessee firm is concerned, since the assessee had furnished details of all the 10 partners and all the 10 partners were available before the tax authorities, then, in that case, addition if any, could have been made in the hands

JAYBHOLE COLD STORAGE,ARAVALI vs. THE PR. CIT-1, AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

68. 9. Accordingly, in our considered view, insofar as the issue regarding capital contribution by the 10 partners in the assessee firm is concerned, since the assessee had furnished details of all the 10 partners and all the 10 partners were available before the tax authorities, then, in that case, addition if any, could have been made in the hands

M/S. BODAL CHEMICALS LIMITED,AHMEDABAD vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

80A(5) of the Act and on the contention that the deduction was not claimed in the return of income. 4.0 That on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified and grossly erred in not allowing the deduction u/s 801A of the Act in respect of profit and gains derived

SHRI ARVINDBHAI POPATLAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(4),, AHMEDABAD

In the result appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

80a[is at variance with its fair market value]; (b) in any other case, if the 80[Assessing] Officer is of opinion— (i) that the fair market value of the asset exceeds the value of the asset as claimed by the assessee by more than such per centage81 of the value of the asset as so claimed or by more

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RAJKAMAL BUILDERS INFRASTRUCTURE PRIVATE LIMITED, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1466/Ahd/2024 & 1467/Ahd/2024 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively The Acit Rajkamal Builders बनाम/ Circle-3(1)(1) Infrastrucutre Pvt.Ltd. V/S. Ahmedabad – 380 015 54, Park Hill Nr.Heaven Park Ramdevnagar, Ahmedabad (Gujarat) – 380 015 "थायी लेखा सं./Pan: Aabcr 0326 A अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Ritesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 25/10/2024 घोषणा की तारीख /Date Of Pronouncement: /10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68,938 Work 16 43 MLD Sewage 26,84,292 -12,26,408 35,94,588 Treatment Plant, Kapurai 17 STP Patan 25 MLD 1,03,46,440 24,37,565 32,15,468 18 STP Vasana 106 MLD 7,75,024 -1,75,858 - 19 Utkal Nagar Bridge 73,78,060 62,28,475 30,15,926 Work

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RAJKAMAL BUILDERS INFRASTRUCTURE PRIVATE LIMITED, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1466/Ahd/2024 & 1467/Ahd/2024 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively The Acit Rajkamal Builders बनाम/ Circle-3(1)(1) Infrastrucutre Pvt.Ltd. V/S. Ahmedabad – 380 015 54, Park Hill Nr.Heaven Park Ramdevnagar, Ahmedabad (Gujarat) – 380 015 "थायी लेखा सं./Pan: Aabcr 0326 A अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Ritesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 25/10/2024 घोषणा की तारीख /Date Of Pronouncement: /10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68,938 Work 16 43 MLD Sewage 26,84,292 -12,26,408 35,94,588 Treatment Plant, Kapurai 17 STP Patan 25 MLD 1,03,46,440 24,37,565 32,15,468 18 STP Vasana 106 MLD 7,75,024 -1,75,858 - 19 Utkal Nagar Bridge 73,78,060 62,28,475 30,15,926 Work

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

80A of the Act. Regarding this we find support and guidance from the judgment of Hon’ble High Court in the case of Metrochem Industries Ltd (supra) wherein the head note of the judgment reads as under: “I Section 80-I of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertakings, etc., after a certain date

THE ACIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ADDL.CIT., RANGE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

80A(2) r.w. section 80B(5) as well as the ratio of decision laid down by Hon'ble Supreme Court in the case of Synco Industries Ltd. Vs. Assessing Officer (IT) & Another, (2008) 299 ITR 444 (SC), in order to claim the deduction under Chapter-VI-A, first of all the gross total income is to be worked