SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n52\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

10,2010-11 & 2011-12, however, it was allowed by ld CIT(A) and further appeal by revenue before Tribunal as well as by High Court was dismissed. The ld AR submits that the copy of the orders of the Tribunal and High Court is paced on record. 21. On the other hand, the ld CIT-DR for the revenue

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

10,2010-11 & 2011-12, however, it was allowed by ld CIT(A) and further appeal by revenue before Tribunal as well as by High Court was dismissed. The ld AR submits that the copy of the orders of the Tribunal and High Court is paced on record. 21. On the other hand, the ld CIT-DR for the revenue

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

10% is allowable on the same. 6. The learned CIT erred in fact and in law in exercising the jurisdiction u/s. 263 on the issue of depreciation on Jetty & Trestle despite the fact that the same was already considered by the CIT(A) in appeal for the year under consideration. 7. The learned CIT erred in fact

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

10% is allowable on the same. 6. The learned CIT erred in fact and in law in exercising the jurisdiction u/s. 263 on the issue of depreciation on Jetty & Trestle despite the fact that the same was already considered by the CIT(A) in appeal for the year under consideration. 7. The learned CIT erred in fact

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37,896/-. Revised return of income was filed on 31.03.2010. The Assessing Officer completed under Section 143(3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. In the computation of income, the assessee claimed deduction of Rs. 1.30 crores under Section 80IA of the Act. The Assessing Officer while passing the assessment order, restricted

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

37(1)(viia) a “banking company” as defined in Section (c) of Banking Regulation Act, which is not a scheduled bank is classified as Non-scheduled bank and it was held by Tribunal that consequently a cooperative bank would be classified as non-scheduled bank for the purpose of Section 36(1)(viia), 22 Bharuch Dist. Central Co-Op.Bank