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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 129 & 150/Rjt/2015 A.Y. 2011-12 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 129 & 150/Rjt/2015 A.Y. 2011-12 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

d) Case of Far Shipping (Singapore) Pte. Ltd. vs. 170 [{2017) 84 taxmann.com 297] before the Hon'ble ITAT, Hyderabad. (e) Case of Citicorp Investment Bank (Singapore) Ltd, vs. DCIT(IT) [(2017) 81 taxmann.com 368] before the Hon'ble ITAT, Mumbai.” The assessing officer has further stated that in a recent decision dated 28th Nov, 2017, the Hon’ble ITAT

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

d) Case of Far Shipping (Singapore) Pte. Ltd. vs. 170 [{2017) 84 taxmann.com 297] before the Hon'ble ITAT, Hyderabad. (e) Case of Citicorp Investment Bank (Singapore) Ltd, vs. DCIT(IT) [(2017) 81 taxmann.com 368] before the Hon'ble ITAT, Mumbai.” The assessing officer has further stated that in a recent decision dated 28th Nov, 2017, the Hon’ble ITAT

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 I.T.A Nos. 128 & 149/Rjt/2015 A.Y. 2010-11 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. आदेश/ORDER PER BENCH:- These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 I.T.A Nos. 128 & 149/Rjt/2015 A.Y. 2010-11 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. आदेश/ORDER PER BENCH:- These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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.”

D.R. Date of hearing : 17-10-2022 Date of pronouncement : 13-01-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-3, Rajkot dated 15-01-2015, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”. I.T.A

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

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.

4, Kalwad Road, Rajkot. Kotecha Chowk, Rajkot. PAN: AAFCP1839G Assessee by : Shri Hardik Vora, A.R Revenue by : Shri Shramdeep Sinha, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 19/09/2022 घोषणा क" तारीख /Date of Pronouncement: 11/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed