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

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer that sale by Rajkot unit, is on arm's length price, hence, no addition\nshould be made

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

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\n22\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer that sale by Rajkot unit, is on arm's length price, hence, no addition\nshould

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

In the result, summarised and concise ground No

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\n22\nBhavani Industries India LLP\nITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer that

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

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\n22\nBhawani Industries India LLP\nITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer that

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

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\n22\nBhavani Industries India LLP\nITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer

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

transfer pricing officer, in the subsequent assessment\nyears, in the assessee`s case, having same facts and circumstances, and no\naddition were made in the hands of the assessee. Besides, with help of\n22\nBhawani Industries India LLP\nITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\ndocumentary evidences, the assessee has demonstrated, before the assessing\nofficer

M/S. JAYSHRI EXPORTS (INDIA) LTD.,JETPUR vs. THE DCIT, CIRCLE-1, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं /Ita No. 56/Rjt/2020 िनधा"रण वष"/Assessment Year : 2004-05 बनाम/ M/S. Jayshri Exports (India) The Deputy Commissioner Of Dhoraji Road, Navagadh, Income-Tax Circle-1, Rajkot Vs Jetpur, Gujarat - 360370 "ायीलेखासं./जीआइआर सं./Pan/Gir No.: Aabfj8267B (अपीलाथ"/Assessee) (""थ"/Respondent)

section 28, as applicable in the case of an assessee referred to in the second or the third or the fourth proviso, as the case may be, the same proportion as the export turnover bears to the total turnover of the business carried on by the assessee. Therefore, the deduction u/s. 80HHC of the I.T. Act was worked

BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

96,225/-, which substantiates that the corresponding income is solely attributable to him. Furthermore, as observed from the AO's order, the assessee had initially distributed the interest income on compensation among other individuals and subsequently received the same back as a gift. In view of these facts, the AO has rightly added the entire interest income on compensation

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)

transferring the same to washery unit where washing process of the salt is carried out. As stated above the shortage in the first instance comes to about 10% of the manufactured commodity. Such losses occurs due to the reason that when salt is extracted from the salt pan/maffer, there is water-content therein and with the passage of certain period

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)

transferring the same to washery unit where washing process of the salt is carried out. As stated above the shortage in the first instance comes to about 10% of the manufactured commodity. Such losses occurs due to the reason that when salt is extracted from the salt pan/maffer, there is water-content therein and with the passage of certain period

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)

transferring the same to washery unit where washing process of the salt is carried out. As stated above the shortage in the first instance comes to about 10% of the manufactured commodity. Such losses occurs due to the reason that when salt is extracted from the salt pan/maffer, there is water-content therein and with the passage of certain period

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)

transferring the same to washery unit where washing process of the salt is carried out. As stated above the shortage in the first instance comes to about 10% of the manufactured commodity. Such losses occurs due to the reason that when salt is extracted from the salt pan/maffer, there is water-content therein and with the passage of certain period

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)

transferring the same to washery unit where washing process of the salt is carried out. As stated above the shortage in the first instance comes to about 10% of the manufactured commodity. Such losses occurs due to the reason that when salt is extracted from the salt pan/maffer, there is water-content therein and with the passage of certain period

BHAVANI INDUSTRIES,,RAJKOT-GUJARAT vs. THE ADDL. COMMR. INCOME TAX, RANGE-2,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

transferred from the existing unit to the new unit at Rudrapur, whether conditions of sub-section (5), sub-section (7) and sub-section (12) to section 80IA r.w.s. 80IC (7) of the Act have been complied with. Therefore, as per the PCIT not only was there lack of inquiry but there was complete absence of any scrutiny in respect

NARESH KANTILAL THACKER,,GANDHIDHAM vs. INCOME TAX OFFICER, WARD-2,, GANDHIDHAM

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2014-15. I.T.A No. 28/Rjt/2018 A.Y. 2014-15 Page No 2 Naresh Kantilal Thacker vs. ITO 2. The brief facts of the case is that the assessee is an individual and engaged in the business of Trading of timber

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

price for the levy of excise\nduty. Whether the goods were, in fact, sold to the said dealers/witnesses at the\nprice which is mentioned in the pricelist itself could be the subject matter of\ncross-examination. Therefore, it was not for the Adjudicating Authority to\npresuppose as to what could be the subject matter of the cross-examination\nand make

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

Appeals are dismissed, Assessee's appeals are partly allowed

price for the levy of excise\nduty. Whether the goods were, in fact, sold to the said dealers/witnesses at the\nprice which is mentioned in the pricelist itself could be the subject matter of\ncross-examination. Therefore, it was not for the Adjudicating Authority to\npresuppose as to what could be the subject matter of the cross-examination\nand make

JAMNAGAR AREA DEVELOPMENT AUTHORITY,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.102/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013

section 2(15) cannot be applied to it. 6.2 The assessee further submitted that the JADA had been constituted under the provision of Gujarat Town Planning and Urban Development Act, 1976 (in short GTPUD Act, 1976) which was wholly owned and controlled by the State Government of Gujarat for planning, coordinating and rapid development of areas. It also carried