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

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 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

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

disallowed the claim under section 10(37) of the Act on the ground that the assessee has sold the land

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

disallowed the claim under section 10(37) of the Act on the ground that the assessee has sold the land

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

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

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

disallowance, asserting\n10\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

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

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 DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

section 107 of the Gujarat Town Planning & Urban Development Act, 1976 for public purpose. The land of the assessee also falls in the said acquisition. The AO after serving the show cause notice to the assessee as to why the claim of assessee under section10(37) may not be disallowed

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

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

37,896/-. In the computation of income, the assessee claimed deduction under section 80IA of Rs. 1.30 crores. The case of the assessee was selected for scrutiny and assessment was completed under Section 143(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

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

37,896/-. In the computation of income, the assessee claimed deduction under section 80IA of Rs. 1.30 crores. The case of the assessee was selected for scrutiny and assessment was completed under Section 143(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

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

37,896/-. In the computation of income, the assessee claimed deduction under section 80IA of Rs. 1.30 crores. The case of the assessee was selected for scrutiny and assessment was completed under Section 143(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