BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80-IA(4) of the Act respect to Contract number 3. Contract No. 4: Morbi TankaraKP/RAJ/P-3 ROAD: I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 49 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. 8.11 In this case, Ld. CIT(Appeals) while disallowing

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80-IA(4) of the Act respect to Contract number 3. Contract No. 4: Morbi TankaraKP/RAJ/P-3 ROAD: I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 49 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. 8.11 In this case, Ld. CIT(Appeals) while disallowing

M/S CHANDRAKANT H. KAKKAD,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT

In the result, this ground of the assessee’s appeal is allowed

4) is not attracted. It appears from the records that the assessee has complied with the requirement of the substantive provision of Section 139 and, therefore, is entitled to the claim of exemption under Section 54F of the Act. Hence, we find no reason to pass such order by the Revenue in disallowing

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

section 172(3) of the act. The aforesaid agent in India of the assessee has filed vessel voyages return along with relevant document. The assessing officer has initiated proceedings u/s. 172(4) of the act for the 16 vessel voyages. During the course of assessment proceedings, the assessing officer has disallowed

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

section 172(3) of the act. The aforesaid agent in India of the assessee has filed vessel voyages return along with relevant document. The assessing officer has initiated proceedings u/s. 172(4) of the act for the 16 vessel voyages. During the course of assessment proceedings, the assessing officer has disallowed

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee

M/S MKC INFRASTRUCTURE LTD.,,ANJAR vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE,, GANDHIDHAM

The appeal of the assessee is partly allowed

Bench: The Hearing Of Appeal.”

section 143(3) of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 91/Rjt/2015 A.Y. 2010-11 Page No 2 M/s. MKC Infrastructure Ltd. vs. ACIT 2. The assessee has taken the following grounds of appeal:- “1.0 The grounds of appeal mentioned hereunder are without prejudice to one another. 2.0 The learned Commissioner of Income-tax (Appeal

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

4) claimed by the company should not be disallowed, which is apparently a wrong claim and against the provisions of law as discussed above. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx “5. The arguments put forth by the assessee company have been carefully considered and a claim of the assessee has been thoroughly examined in the light of provisions of section

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

4) claimed by the company should not be disallowed, which is apparently a wrong claim and against the provisions of law as discussed above. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx “5. The arguments put forth by the assessee company have been carefully considered and a claim of the assessee has been thoroughly examined in the light of provisions of section

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

4) claimed by the company should not be disallowed, which is apparently a wrong claim and against the provisions of law as discussed above. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx “5. The arguments put forth by the assessee company have been carefully considered and a claim of the assessee has been thoroughly examined in the light of provisions of section

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

4) claimed by the company should not be disallowed, which is apparently a wrong claim and against the provisions of law as discussed above. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx “5. The arguments put forth by the assessee company have been carefully considered and a claim of the assessee has been thoroughly examined in the light of provisions of section

THE ITO, WARD-2 (1) (4),, RAJKOT vs. PATEL HIGHWAY MANAGEMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 383/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2013-2014 Patel Highway Management Pvt. Ltd., I.T.O., 2Nd Floor, Patcon House, Vs. Ward-2(1)4, Kalwad Road, Rajkot. Kotecha Chowk, Rajkot.

disallowances made by the AO. 6. Being aggrieved by the order of the learned CIT(A) the Revenue is in appeal before us. 7. The learned DR before us contended that the assessee has not developed any infrastructure facility and therefore the assessee is ineligible to claim the deduction under the provisions of section 80 IA (4

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

section 80IA(4) as clarified by the said Explanation. The deductions and exemptions are special benefits and, as discussed earlier, it could be allowed only if the assessee is found to be eligible for the same on merit. If any deduction was wrongly allowed in the previous assessments the assessee cannot claim that it could not be disallowed

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

section 80IA(4) as clarified by the said Explanation. The deductions and exemptions are special benefits and, as discussed earlier, it could be allowed only if the assessee is found to be eligible for the same on merit. If any deduction was wrongly allowed in the previous assessments the assessee cannot claim that it could not be disallowed

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

section 80IA(4) as clarified by the said Explanation. The deductions and exemptions are special benefits and, as discussed earlier, it could be allowed only if the assessee is found to be eligible for the same on merit. If any deduction was wrongly allowed in the previous assessments the assessee cannot claim that it could not be disallowed