M/S. VRAJ CORPORATION,,SURAT vs. INCOME TAX OFFICER , WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

disallowances made by AO are confirmed and grounds taken by appellant are dismissed.” 5. Learned Counsel for the Assessee reiterated the submissions made before the authorities below and submitted that assessee followed PCM which is accepted by the department in earlier year. He has referred to statement of Shri Maganbhai Radadyi in which he has stated that from three projects

M/S. VRAJ DEVELOPERS,,SURAT vs. INCOME TAX OFFICER, WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

disallowances made by AO are confirmed and grounds taken by appellant are dismissed.” 5. Learned Counsel for the Assessee reiterated the submissions made before the authorities below and submitted that assessee followed PCM which is accepted by the department in earlier year. He has referred to statement of Shri Maganbhai Radadyi in which he has stated that from three projects

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA as it was not having agreement

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

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

c) of section 80IA(40(i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. The assessee also furnished the ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals detailed particulars of Undertakings, allowable allowability of deduction, ownership status, and agreement with the GIDC and submitted that the assessee is entitled for deduction under

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GANGOTRI CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DCIT, CIRCLE-2(3),,, SURAT vs. M/S. ASTHA DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHUBH CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. BALAJI ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed