THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

155 (HL), it was held by the House of Lords that in order to claim a deduction, it is enough to show that the money is expended, not of necessity and with a view to direct and immediate benefit, but voluntarily and on grounds of commercial expediency and in order to indirectly to facilitate the carrying on the business

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

155 (HL), it was held by the House of Lords that in order to claim a deduction, it is enough to show that the money is expended, not of necessity and with a view to direct and immediate benefit, but voluntarily and on grounds of commercial expediency and in order to indirectly to facilitate the carrying on the business

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

155 (HL), it was held by the House of Lords that in order to claim a deduction, it is enough to show that the money is expended, not of necessity and with a view to direct and immediate benefit, but voluntarily and on grounds of commercial expediency and in order to indirectly to facilitate the carrying on the business

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

155 (HL), it was held by the House of Lords that in order to claim a deduction, it is enough to show that the money is expended, not of necessity and with a view to direct and immediate benefit, but voluntarily and on grounds of commercial expediency and in order to indirectly to facilitate the carrying on the business

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

Housing Vs Tax, Central Circle-2, Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Vs Tax, Central Circle-2, Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-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

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 127 & 148/Rjt/2015 A.Y. 2009-10 Page No 2 Backbone Enterprise Ltd. vs. DCIT

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

Housing Tax, Central Circle-2, Vs Board, Kalawad Road, Rajkot Rajkot (Appellant) PAN: AABCB9255E (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri Aarsi Prasad, CIT-D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 127 & 148/Rjt/2015 A.Y. 2009-10 Page No 2 Backbone Enterprise Ltd. vs. DCIT