M/S. TBEA SHENYANG TRASFORMER GROPUP COMPANY LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INT. TAX.,, VADODARA

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

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleआयकर अपील सं./I.T.A. No. 581/Ahd/2017 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Tbea Shenyang Deputy Commissioner Of Transformer Group Income Tax Vs. Company Limited International Taxation, National Highway No.-8, Vadodara Villae : Miyagam, Karja, Vadodara, Gujarat - 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct4557F (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Arpit Jain, Ar ""यथ" क" ओर से/Respondent By : Shri Mahesh Shah, Cit. Dr 24/04/2025 Date Of Hearing Date Of Pronouncement 22/07/2025 O R D E R Per Smt. Annapurna Gupta, Am:

ab-initio. In the facts and circumstances, the AO has erred in invoked provisions of section 92CA(1) without satisfying the conditions prescribed therein including applicability of Chapter X of the Income Tax Act It is submitted that it be so held now and such order may please he quashed or suitably modified. 2. The learned Deputy Commissioner of Income

BOSCH REXROTH (INDIA) PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

AB, and Concept Information, amounting to Rs. 15,21,424. These payments were made without complying with the tax deduction requirements specified under Sections 194J and 194C of the Income Tax Act. 8. Ld. Assessing Officer observed that the payments included amounts such as Rs. 1,00,000 and Rs. 14,21,424 for which the Assessee did not deduct

HAGGLUNDS DRIVES (INDIA) PVT. LTD. ( NOW MERGED IN BOSCH REXROTH (INDIA) LTD.),,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

AB, and Concept Information, amounting to Rs. 15,21,424. These payments were made without complying with the tax deduction requirements specified under Sections 194J and 194C of the Income Tax Act. 8. Ld. Assessing Officer observed that the payments included amounts such as Rs. 1,00,000 and Rs. 14,21,424 for which the Assessee did not deduct

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

ab initio. In appeal ITAT held that on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings. In the case of Radheshyam B. Agrawal 61 taxmann.com 50 (Pune - Trib.), the ITAT held that once an assessment has been framed under section 158BA in relation to undisclosed income for block period as a result of search, Assessing Officer cannot issue

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

ab initio. In appeal ITAT held that on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings. In the case of Radheshyam B. Agrawal 61 taxmann.com 50 (Pune - Trib.), the ITAT held that once an assessment has been framed under section 158BA in relation to undisclosed income for block period as a result of search, Assessing Officer cannot issue

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

ab initio. In appeal ITAT held that on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings. In the case of Radheshyam B. Agrawal 61 taxmann.com 50 (Pune - Trib.), the ITAT held that once an assessment has been framed under section 158BA in relation to undisclosed income for block period as a result of search, Assessing Officer cannot issue

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

ab initio. In appeal ITAT held that on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings. In the case of Radheshyam B. Agrawal 61 taxmann.com 50 (Pune - Trib.), the ITAT held that once an assessment has been framed under section 158BA in relation to undisclosed income for block period as a result of search, Assessing Officer cannot issue

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

ab initio. In appeal ITAT held that on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings. In the case of Radheshyam B. Agrawal 61 taxmann.com 50 (Pune - Trib.), the ITAT held that once an assessment has been framed under section 158BA in relation to undisclosed income for block period as a result of search, Assessing Officer cannot issue

HAZIRA PORT PRIVATE LIMITED,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CICLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed on the above terms

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

35,034 on Transfer Pricing issues. While making the said downward adjustment, the Learned AO/TPO/DRP have erred in: i. Not accepting the TP documentation maintained by the Appellant in the manner as contemplated under the Act and Income-Tax Rules, 1962 (‘Rules’). ii. Not respecting the provisions of section 92C(3) which provides that the Learned TPO/AO can proceed

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

transfer other than from P&L, without prejudice to above the Ld. AR further submitted that it is not necessary that the General Reserves are always created out of accumulated profits. General Reserves can be created in many ways including following transactions; general reserves can arise out of revaluation of certain assets due to amalgamation. The Ld. AR relied upon

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

AB Ltd 18 TC 59,73). It is, however, possible to urge in some cases that the crime is such that there can be no trade or business in the eye of law(as for instance, in house-breaking, burglary, or receiving stolen goods and re- selling the same) (Though it is doubtful whether such a contention is tenable

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

AB Ltd 18 TC 59,73). It is, however, possible to urge in some cases that the crime is such that there can be no trade or business in the eye of law(as for instance, in house-breaking, burglary, or receiving stolen goods and re- selling the same) (Though it is doubtful whether such a contention is tenable

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

35,00,000/- on or before 23.11.2014 and other Rs. 25,00,000/- on or before 22.12.2014 and fulfillment of other conditions (a) to (h) as mentioned in the order. SEIZURE OF CONSIGNMENT IMPORTED VIDE BILL OF ENTRY NO. 6328451. DATED 04.08.2014 AND ITS PROVISIONAL RELEASE. 7.1 During the course of statement dated 01.10.2014, Shri Omprakash K. Bishnoi, Authorised Person

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

35,00,000/- on or before 23.11.2014 and other Rs. 25,00,000/- on or before 22.12.2014 and fulfillment of other conditions (a) to (h) as mentioned in the order. SEIZURE OF CONSIGNMENT IMPORTED VIDE BILL OF ENTRY NO. 6328451. DATED 04.08.2014 AND ITS PROVISIONAL RELEASE. 7.1 During the course of statement dated 01.10.2014, Shri Omprakash K. Bishnoi, Authorised Person

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2011-12

Transfer Pricing addition :Rs. 60,83,440/- ii. Disallowance u/s 36(1)(iii) :Rs. 1,68,88,558/- iii. Disallowance u/s 35(2AB) :Rs. 3,82,99,313/- iv. Disallowance u/s 14A :Rs. 55,64,491/- v. Disallowance of deduction u/s 80IB :Rs.16,34,58,692/- vi. Disallowance of Foreign Currency Loss :Rs.25,39,60,000/- vii. Inadmissible expense

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2011-12

Transfer Pricing addition :Rs. 60,83,440/- ii. Disallowance u/s 36(1)(iii) :Rs. 1,68,88,558/- iii. Disallowance u/s 35(2AB) :Rs. 3,82,99,313/- iv. Disallowance u/s 14A :Rs. 55,64,491/- v. Disallowance of deduction u/s 80IB :Rs.16,34,58,692/- vi. Disallowance of Foreign Currency Loss :Rs.25,39,60,000/- vii. Inadmissible expense