ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowance of said amount made by the assessing officer on account of late payment of PF and ESI. The assessing officer may be directed to allow deduction under section 80-IC of the Act for the amount of addition sustained. [This is ground Nos. 3 and 4 of assessee appeal in ITA No. 256/RJT/ 2024, for assessment year

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

801A(4) was allowed by, the department for AY:2004-05 is totally false and misplaced. The Ld AR had thus submitted that since its claim for deduction u/s 80IA was accepted and allowed for AY 2004-05, the claim for this year should also be allowed . Pursuant to the above claim the relevant record^ for AY 2004-05 were

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

801A.\n6. Further, this issue has been decided by Hon'ble ITAT Rajkot in assessee's own case\nfor A.Y. 2006-2007, 2007-08 and 2008-09 and CIT(A) for AY 2013-14, 2012-13. 2011-\n12, 2010-11, 2009-10 where in appeal of the assessee is allowed holding that rental\nincome of the CFS is a part

FRIENDS SALT WORKS AND ALLIED INDUSTRIES,GANDHIDHAM vs. ACIT, CIRCLE-1, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

section 143(3) of the Income Tax Act, 1961 (in short “the Act”), vide order dated 29.12.2019. 2. Grounds of appeal raised by the assessee are as follows (ITA No. 99/Rjt/2023- A.Y. 2015-16) : “1. The learned CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 3,63,690/- being the depreciation claimed

FRIENDS SALT WORKS & ALLIED INDS.,,GANDHIDHAM vs. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE GANDHIDHAM,, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

section 143(3) of the Income Tax Act, 1961 (in short “the Act”), vide order dated 29.12.2019. 2. Grounds of appeal raised by the assessee are as follows (ITA No. 99/Rjt/2023- A.Y. 2015-16) : “1. The learned CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 3,63,690/- being the depreciation claimed