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

section 80IA, thereby restricting it to Rs. 1.01 Crore. The assessing officer also disallowed sludge disposal charges of Rs. 696,574/- and depreciation of Rs. 504,537/-. However, on appeal before ld CIT(A) the assessee was granted relief on sludge disposal charges of Rs. 696,574/- and depreciation of Rs.504,537/-. 23

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

section 80IA, thereby restricting it to Rs. 1.01 Crore. The assessing officer also disallowed sludge disposal charges of Rs. 696,574/- and depreciation of Rs. 504,537/-. However, on appeal before ld CIT(A) the assessee was granted relief on sludge disposal charges of Rs. 696,574/- and depreciation of Rs.504,537/-. 23

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

section 80IA, thereby restricting it to Rs. 1.01 Crore. The assessing officer also disallowed sludge disposal charges of Rs. 696,574/- and depreciation of Rs. 504,537/-. However, on appeal before ld CIT(A) the assessee was granted relief on sludge disposal charges of Rs. 696,574/- and depreciation of Rs.504,537/-. 23

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

disallowed interest expense against the loan taken from nineteen parties. The Ld. CIT(A) by referring the relevant portion of decision of Hon'ble jurisdictional High Court in the case of Saumya Construction Pvt. Ltd. (supra) and decision of Delhi High Court in the case of Kabul Chawla (supra) and other decisions held that impugned addition are not based

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

disallowed 2007-08 50690 24496 23362 1134 2330 2642203 2008-09 50082 21729 23082 -1353 2673 -3616013 2009-10 55952 32361 25787 6574 3250 21364987 2010-11 57616 30204 26554 3650 3033 11070262 21. The ld. CIT(A) has observed that as he has worked out lower coal consumption of Unit-I in A.Y. 2007-08 at 2450 MT, whereas

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

disallowed 2007-08 50690 24496 23362 1134 2330 2642203 2008-09 50082 21729 23082 -1353 2673 -3616013 2009-10 55952 32361 25787 6574 3250 21364987 2010-11 57616 30204 26554 3650 3033 11070262 21. The ld. CIT(A) has observed that as he has worked out lower coal consumption of Unit-I in A.Y. 2007-08 at 2450 MT, whereas

SANJIVKUMAR A. SHAH,VALSAD vs. I. T. OFFICE, VALSAD CIRCLE , VALSAD

In the result, the grounds of appeal raised by assessee are dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.187/Srt/2021 (Ay 2017-18) (Hearing In Physical Court) Sanjivkumar A Shah Income Tax Department, 4Th Floor, Amar Arcade, Valsad Circle, Valsad Vs Halar Road, Valsad-396001 -396001 Pan : Acpps 0794 L अपीलाथ"/Appellant ""यथ" /Respondent

disallowance under section 14A, the assessee filed appeal Ld. CIT(A). the appeal of the assessee was migrated to NFAC. Before Ld. NFAC/Ld. CIT(A) the assessee filed his statement of fact as well as submission. The submission of assessee is recorded in para-4 of the order of NFAC/Ld. CIT(A). The assessee in his submission, reiterated the same

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

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

disallowed deduction under section 80IA by taking view that the assessee operated and maintained old infrastructure undertaking in contravention of the term of agreement and the assessee has not developed infrastructure facilities and is not eligible for deduction under section 80IA. 23

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowance is similar for all the years before us. 5. Before us, the assessee has challenged the order of Ld. CIT(A) refusing to condone the delay in filing of appeal. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year