BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

80 results for “disallowance”+ Section 36(1)(vii)clear

Sorted by relevance

Mumbai2,179Delhi2,035Bangalore710Chennai561Ahmedabad475Kolkata387Jaipur343Pune290Hyderabad204Indore200Chandigarh192Cochin147Nagpur123Visakhapatnam96Rajkot96Cuttack84Surat80Raipur75Karnataka69Amritsar63Guwahati55Lucknow47Calcutta43Ranchi36Panaji36SC25Allahabad25Jodhpur24Patna20Agra20Telangana18Kerala14Dehradun13Varanasi7Jabalpur6Punjab & Haryana4Himachal Pradesh3Rajasthan2Orissa2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)73Addition to Income67Section 26340Deduction36Disallowance35Section 36(1)(viia)30Section 6822Section 80P22Section 153C21Section 254(1)

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

Showing 1–20 of 80 · Page 1 of 4

17
Limitation/Time-bar15
Section 80P(2)(a)14

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.2(1)(1), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LTD., SURAT

In the result, ground No.1& 3 raised by the Revenue is dismissed

ITA 131/SRT/2021[2017-18]Status: HeardITAT Surat04 Jul 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner The Surat District Co- Of Income Tax, Operative Bank Ltd. Vs Circle-2(1)(1), 1, Kanpith, Lalgate, Surat. Surat-395003 Pan : Aaaat 2985 Q Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)Section 80P

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE SURAT DISTRICT CO. OP. BANK LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, appeal of assessee for A

ITA 21/AHD/2017[2012-13]Status: DisposedITAT Surat28 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

ITA 118/SRT/2019[2013-14]Status: DisposedITAT Surat28 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

ITA 119/SRT/2019[2014-15]Status: DisposedITAT Surat28 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

INCOME TAX OFFICER, SURAT vs. THE SUTEX CO.OPERATIVE BANK LIMITED, SURAT

In the result, the appeal of the revenue is dismissed

ITA 780/SRT/2024[2016-17]Status: DisposedITAT Surat05 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.780/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) The Ito, Vs. The Sutex Co-Operative Bank Ltd., Ward – 1(1)(1), 2Nd Floor, Bank Block, Surat Textile Surat Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat2953Q (अपीलाथ" / Appellant) (""थ" / Respondent) Appellant By Shri Mukesh Jain, Sr. Dr Respondent By Shri Sapnesh Sheth, Ca Date Of Hearing 09/04/2025 Date Of Pronouncement 05/06/2025

Section 250Section 36(1)(via)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

section 36(1)(vii) and 36(1)(viia) are distinct and independent of each other. The CIT(A) held that the appellant being co-operative bank, is duly entitled for deduction u/s 36(1)(viia) of the Act on account of provisions for bad and doubtful debts. He also referred to the decision of ITAT, Cochin in case of Kodungallur

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

36(1)(xvii) and section 155(19) of the Act, which reflect the legislative intention to treat Government approved cane price as allowable business expenditure. The AR submitted that these provisions, read with CBDT Circular No. 18/2021 and the subsequent modification vide Finance Act, 2023, demonstrate that the legislature recognizes that cane price fixed under cooperative governance norms is allowable

INCOME TAX OFFICER, SILVASSA WARD, SILVASSA vs. M/S. PRARTHANA ENTERPRISES, SILVASSA

In the result, all the grounds of appeal raised by revenue are dismissed

ITA 421/SRT/2018[2014-15]Status: DisposedITAT Surat24 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Prarthana Enterprises, Silvassa Ward, Shop No. 13, Gokul Vihar, Vs. Silvassa. Tokarkhada, Silvassa. Pan No. Aanfp 9741 L Appellant/ Assessee Respondent/ Revenue

Section 254(1)

Section 36(1)(vii) of the Act is allowable as per provisions of the Act and as per decision of Hon’ble Supreme Court in the case of TRF Limited (supra) and CBDT Circular No. 12/2016 on this issue. Aggrieved by the order of ld. CIT(A), the revenue has filed the present appeal before this Tribunal

THE ACIT, CIRCLE-5,, SURAT vs. THE SURAT PEOPLES CO.OP.BANK LTD.,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 2573/AHD/2014[2011-12]Status: DisposedITAT Surat03 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2573/Ahd/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-Operative Commissioner Of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/Ahd/2016 "नधा"रणवष"/Assessment Years: 2012-13 Deputy Vs The Surat Peoples Co-Operative . Commissioner Of Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 2(2), Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kamlesh Bhatt – Ca राज"वक"ओरसे /Revenue By Shri Mayank Pandey – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 01.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 03.10.2019

Section 36(1)(vii)

disallowing the said expense. 9. Per contra, the learned counsel for the assessee referred appeal order of CIT(A) wherein Ld. CIT (A) has allowed the amortization expenses on premium on government securities which has been provided under section 36 (1) (vii

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT vs. THE THE SURAT PEOPLES CO-OPERATIVE BANK LTD,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 1726/AHD/2016[2012-13]Status: DisposedITAT Surat03 Oct 2019AY 2012-13

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2573/Ahd/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-Operative Commissioner Of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/Ahd/2016 "नधा"रणवष"/Assessment Years: 2012-13 Deputy Vs The Surat Peoples Co-Operative . Commissioner Of Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 2(2), Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kamlesh Bhatt – Ca राज"वक"ओरसे /Revenue By Shri Mayank Pandey – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 01.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 03.10.2019

Section 36(1)(vii)

disallowing the said expense. 9. Per contra, the learned counsel for the assessee referred appeal order of CIT(A) wherein Ld. CIT (A) has allowed the amortization expenses on premium on government securities which has been provided under section 36 (1) (vii

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

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

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

Section 132Section 143(3)Section 153ASection 40Section 80I

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

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

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

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

Section 132Section 143(3)Section 153ASection 40Section 80I

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

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

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

In the result, the appeal of the assessee is allowed

ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15

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)

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263

VII of the Finance (No.2) Act, 2004 comes into force; and (b) such transaction is chargeable to securities transaction tax under that chapter: Provided that the income by way of long-term capital gain of a company shall be taken into account in computing the book profit and income-tax payable under section 115JB. Explanation for the purposes of this

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 199/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

36 and section 80VV and not being in the nature of capital expenditure or personal expenses of the assessee), laid out and expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income changeable under the head "Profits and gains of business or profession". 42. The Apex Court in the cases

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 200/SRT/2018[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

36 and section 80VV and not being in the nature of capital expenditure or personal expenses of the assessee), laid out and expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income changeable under the head "Profits and gains of business or profession". 42. The Apex Court in the cases

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 201/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

36 and section 80VV and not being in the nature of capital expenditure or personal expenses of the assessee), laid out and expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income changeable under the head "Profits and gains of business or profession". 42. The Apex Court in the cases