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 143(3) r.w.s 254 for the year under consideration disallowed 10% ad hoc expenses for earning income from other source (interest income). On appeal before Ld. CIT(A), the disallowance was upheld. On further appeal before the Tribunal in ITA No.225/Ahd/2010 dated 26.07.2013, the issue was restored back to the file of Assessing Officer to verify the nexus between

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 143(3) r.w.s 254 for the year under consideration disallowed 10% ad hoc expenses for earning income from other source (interest income). On appeal before Ld. CIT(A), the disallowance was upheld. On further appeal before the Tribunal in ITA No.225/Ahd/2010 dated 26.07.2013, the issue was restored back to the file of Assessing Officer to verify the nexus between

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

section 68 therefore, the disallowance of consequence interests is also affirm. This ground No.6 of Revenue is dismissed. 16. In the result, Revenue’s appeal in IT(SS)A No.01/SRT/2021 is dismissed. IT(SS)A No.09/SRT/2020 (for A.Y.2014-15) 17. The Revenue has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

35,424/- on certain fixed assets. However, the assessing officer allowed the claim only in respect of certain fixed assets. On appeal before the CIT(A), the Assessment Years.2014-15 Alidhara Textool Engineers P. Ltd. issue was decided in favour of the assessee. Thereafter, the Commissioner invoked the provision of section 263 on the ground that the action of the assessing

BEGANI DYEING MILLS PVT.LTD.,,SURAT vs. THE PR.CIT., CIRCLE-1,, 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.404/Srt/2019 िनधा"रण वष"/Assessment Year: 2012-13 M/S.Begani Dyeing Mills Pvt. Vs The Principal Ltd., Commissioner Of Income 11 To 15, Tara Industrial Estate, Tax-1, Surat. Opp. Gangdhi Kutir, Udhna Magdalla Road, Surat – 395007. [Pan: Aaacb 9634 L] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Rasesh Shah – Ar राज"कीओर से /Revenue By Shri S.T.Bidari – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 22.03.2021 उद्घोषणा की तारीख/Pronouncement On: 22.03.2021 आदेश /O R D E R Per Pawan Singh: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income Tax, Surat-1, Surat Hereinafter Referred As “Ld. Pcit” , Passed Under Section 263 Dated 07.12.2018 For The A.Y.2012-13. The Assessee Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Cit Has Erred In Passing The Order U/S . 263 By Invoking Of Section 263 Of The Act, Although The Assessment Order Passed U/S. 147 R.W.S 143(3) Of The I. T. Act, 1961 Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

disallowance under section 14A of the Act of Rs. 2,35,039/-. The AO before making disallowance under section 14A of the Act, issued

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

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

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

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

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 the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

disallowance ITA.535/SRT/2023/AY.2014-15 Kiritkumar Nagindas Shah under section 40(a) (ia) of the Act has been enhanced by ld CIT(A) from Rs.9,73,186/- to Rs.11,35

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

35,735/-. 3. In the facts and circumstances of the case and in law, the learned Assessing Officer erred in making disallowance of interest expense of Rs.2,38,08,019/- and capitalizing the same. a) By wrongly holding that the windmill was not put to use even after submission of proof of commissioning of windmill w.e.f

SHRI MAHENDRA KANJIBHAI BHANUSHALI,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD

In the result, the appeal of the Department is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपील सं./Ita No.294/Srt/2023 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mahendra Kanjibhai Bhanushal Assistant Commissioner Of Hariom, Opp- Odhav Raw House, Income-Tax, Circle-Valsad, Vs. Nr. Pragna Society, Valsad,- Income Tax Office, Palak 396001 Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpb 8732 M (अपीलाथ" /Appellant) (""थ"/Respondent)

Section 35(1) (ii) being donation for scientific research of the I.T. Act, 1961, should not be disallowed. According to the Assessing