DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

disallowance of commission expenses. The ld. CIT-DR for the revenue submits that the assessee has paid commission of Rs. 3.24 crores to Paras Petrofils Ltd. and Rs. 3.00 crores to Sonic Biochem Extractions Ltd. The rate of commission was on the higher side. The Assessing Officer made inquiries ITA No.29 & 57/SRT/2020( AY 2011-12) Shree Durga Syntex

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

disallowance of commission expenses. The ld. CIT-DR for the revenue submits that the assessee has paid commission of Rs. 3.24 crores to Paras Petrofils Ltd. and Rs. 3.00 crores to Sonic Biochem Extractions Ltd. The rate of commission was on the higher side. The Assessing Officer made inquiries ITA No.29 & 57/SRT/2020( AY 2011-12) Shree Durga Syntex

PRAGATI GLASS PVT. LTD.,,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 , BHARUCH

In the result, ground No. 4 is allowed

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini () Assessment Year: 2013-14 Pragati Glass Private Limited, Asst. Commissioner Of Income Tax, Kharach, Kosamba (R.S), District Vs. Cir. 1, Bharuch-394120 Station Road, Bharuch-392001. Pan No. Aabcp 7377 H Appellant Respondent

2)(iii) thereby making total disallowance of Rs.4,44,263/-. Before Ld. CIT(A), the assessee made similar submission as made before us and contended that assessee has not earned any exempt income. The Ld. ITA No. 504/SRT/2018 9 CIT(A) confirmed the action of Assessing Officer. It is now settled positional law that if no exempt income is earned

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

2 6.05% Bond maturing in 253,400,000 3,400,000 250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal of appeal before the Tribunal. The appellant submitted that Mr. Prativ Patel, tax consultant, was appointed to handle tax matter including filing return of income. The e-mail Id, i.e., hhhkabrawala@gmail.com of the earlier tax consultant was registered in the ITBA

RAJLAXMI POLYMERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

In the result the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Vs Rajlaxmi Polymers Pvt Ltd, Income Tax Officer, 5024,World Trade Centre, Ward -2 (1)(1), Near Udhna Darwaja, Surat, Ring Road, Surat-395002 Pan : Aabcr 1210 M Assessee Revenue Assessee By Sh. Sapnesh Sheth Ca/Ar Revenue By Ms. Anupma Singla Sr Dr Date Of Hearing 17/12/2020 Date Of Pronouncement 21/12/2020

253 of Income-tax Act (Act) is directed against the order of the learned Commissioner of Income Tax (Appeals)-2, Surat, [in short “learned Commissioner (Appeals)”] dated 14.07.2016 pertaining to Assessment Years (AYs) 2010-11. 2. Brief facts of the case as gathered from the order of lower authorities are that the assessee is a company engaged in the business

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

disallowance of deduction of Rs.23,87,143/- as interest received u/s 80P(2)(d) of the I.T. Act. 2. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

disallowance of deduction of Rs.23,87,143/- as interest received u/s 80P(2)(d) of the I.T. Act. 2. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before

M/S. BAYER VAPI PVT. LTD., (FORMERLY KNOWN AS BILAG INDUSTRIES PVT.LTD.,),VAPI vs. THE ADDL.CIT., VAPI RANGE,, VAPI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No.2912/Ahd/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/S. Bayer Vapi Private Limited) Addl. Cit Range- (Formerly M/S. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-Ii, Shivam Commercial Complex Gidc-1, Vapi Gujarat. National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent

2,16,635/- whereas the AO has allocated the same at the ratio of turnover and made addition of Rs.15,73,169/-. With regard to other common expenses of Rs.8,77,62,912/-, the assessee has allocated at Rs.94,30,163/- whereas the AO has allocated 15% and made addition of Rs.37,34,274/- and thus, total addition of Rs.2

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1195/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Vipul Park, Vs. The Deputy Commissioner Of Andhar Wadi Road, Income Tax, Central Circle-2, Vyara, Dist. Tapi – 394 650. Surat. [Pan: Aalfm 3438 P] अपीलाथ" / Appellant ""यथ"/Respondent

2). This way, the Assessing Officer worked out excess profit shown in the 80IB(10) project @46.28% (in terms of percentage) and worked out the unreasonable profit in terms of quantum at Rs.28,76,770/-. The Assessing Officer has done this over and above the entire disallowance of deduction u/s.80IB(10) at Rs.39,69,791/-. The disallowance of unreasonable profit

THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S. MITSU LIMITED,, DAMAN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

disallowed the same on estimate basis without any justification. Hence, same are directed to be allowed. This ground of appeal is therefore, allowed. 8. Ground No. 5 & 6 : states that Ld. CIT (A) has erred in confirming the action of the AO in not considering the claim of the assessee that the entire receipt to the tune of Rs.23