HAMILTON HOUSEWARES PRIVATE LIMITED,DAMAN & DIU vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.163/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The Pcit, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra & Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd1683Q

section 143(3) of the I.T. Act was passed on 23.12.2019 determining total assessed income at Rs.1,13,11,71,866/- after making the addition of Rs.19,38,038/- on account of difference in FD interest, disallowed deduction u/s 80IC of the I.T. Act of Rs.99,46,189/- and u/s 80G of the I.T Act of Rs.5,00,000/-. 3

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

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

3) on 29.12.2009 determining total income of assessee at Rs.48,48,260/-. The assessee while filing return of income declared income of Rs.22,41,941/-. The assessee in the computation of income also claimed deduction under section 80IA of Rs. 1.15 Crore. The Assessing Officer while passing assessment order disallowed part of the deduction under section 80IA, thereby restricting

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

3) on 29.12.2009 determining total income of assessee at Rs.48,48,260/-. The assessee while filing return of income declared income of Rs.22,41,941/-. The assessee in the computation of income also claimed deduction under section 80IA of Rs. 1.15 Crore. The Assessing Officer while passing assessment order disallowed part of the deduction under section 80IA, thereby restricting

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

3) on 29.12.2009 determining total income of assessee at Rs.48,48,260/-. The assessee while filing return of income declared income of Rs.22,41,941/-. The assessee in the computation of income also claimed deduction under section 80IA of Rs. 1.15 Crore. The Assessing Officer while passing assessment order disallowed part of the deduction under section 80IA, thereby restricting

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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by 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

3) of the Act on 24/12/2010 determining total income of Rs. 94,51,000/-. The Assessing Officer while passing the assessment order, restricted the deduction under Section 80IA to the extent of Rs. 99,98,852/-. The Assessing officer also disallowed sludge disposal charges of Rs. 25,093/- and disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

35. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A) held that

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

35. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A) held that

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

35. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A) held that

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

35. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A) held that

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

35. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A) held that