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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

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

3,10,022/-. 16. On appeal before the ld. CIT(A), the action of Assessing Officer in disallowance of deduction under Section 80IA and depreciation was upheld, however, on other two disallowances, the assessee was granted relief i.e. excess depreciation on sludge disallowances. The ld. CIT(A) held that eligibility was available to the assessee from A.Y. 2007-08 only

HETAL RAMANLAL SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

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

Bench: Shri Ram Lal Negi & Shri O. P. Meena

disallowed under section 40A(3)(b) of the Act. 4. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). Wherein

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

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

disallowance of part deduction under section 80IA of the Act was upheld. 3. On further appeal before the Tribunal, the assessee was allowed part relief to the extent of Rs.21,66,454/- on account of interest income as eligible for deduction under section 80IA of the Act vide order dated 28.11.2016 in ITA No.119/AHD/2010. 4

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

disallowance of part deduction under section 80IA of the Act was upheld. 3. On further appeal before the Tribunal, the assessee was allowed part relief to the extent of Rs.21,66,454/- on account of interest income as eligible for deduction under section 80IA of the Act vide order dated 28.11.2016 in ITA No.119/AHD/2010. 4

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

disallowance of part deduction under section 80IA of the Act was upheld. 3. On further appeal before the Tribunal, the assessee was allowed part relief to the extent of Rs.21,66,454/- on account of interest income as eligible for deduction under section 80IA of the Act vide order dated 28.11.2016 in ITA No.119/AHD/2010. 4