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 section 80IA. The Assessing Officer worked out the penalty of Rs.36,18,820/-. On appeal before Ld. CIT(A) the action of Assessing Officer levying penalty was upheld. Thus, further aggrieved assessee filed present appeal before Tribunal. 39. We have heard both the parties and perused the materials available on record. The Ld. Senior counsel for the assessee

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 section 80IA. The Assessing Officer worked out the penalty of Rs.36,18,820/-. On appeal before Ld. CIT(A) the action of Assessing Officer levying penalty was upheld. Thus, further aggrieved assessee filed present appeal before Tribunal. 39. We have heard both the parties and perused the materials available on record. The Ld. Senior counsel for the assessee

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 section 80IA. The Assessing Officer worked out the penalty of Rs.36,18,820/-. On appeal before Ld. CIT(A) the action of Assessing Officer levying penalty was upheld. Thus, further aggrieved assessee filed present appeal before Tribunal. 39. We have heard both the parties and perused the materials available on record. The Ld. Senior counsel for the assessee

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

disallowance of exhibition expenses of Rs.1,44,493/- under section 40(a)(ia) of the Act. The ld. AR for the assessee

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

disallowance under section 14A on the basis of aforesaid submissions. Ld. AR for the assessee relied on the order of Ld. CIT(A). 40

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

40 lakhs, the disallowance of all payments be restricted to 8% of total turnover. The AO is directed to recalculate the disallowance in respect of disallowance of Rs.18,27,989/- made under section

VALSAD DISTRICT CENTRAL CO.OP. BANK LTD.,,VALSAD vs. THE ADDL. CIT, VALSAD RANGE,, VALSAD

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

Bench: Shri Kul Bharat & Shri O. P. Meena

disallowance under section 40(a)(ia) to 30% of total disallowance made by the AO. In view of this matter

SHRI MAHENDRA S. GAJJAR,NARMADA vs. DCIT, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is partly allowed

Bench: Shri H.S. Sidhu & Shri O. P. Meena

disallowance of 16. Rs.63,01,864/- under the head of labour charges under section 40(a)(ia) of the Act and disallowance

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

section 40(a)(ii). The additional grounds of appeal is raised on the basis of decision of Rajasthan High Court 2 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 in CIT Vs Chambal Fertilizer and Chemicals Ltd (Tax Appeal No. 52/2018) and Circular of Central Board of Direct Taxes (CBDT) dated 18th May 1967 vide F.No.91/58/66-ITJ

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

section 40(a)(ii). The additional grounds of appeal is raised on the basis of decision of Rajasthan High Court 2 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 in CIT Vs Chambal Fertilizer and Chemicals Ltd (Tax Appeal No. 52/2018) and Circular of Central Board of Direct Taxes (CBDT) dated 18th May 1967 vide F.No.91/58/66-ITJ

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

disallowance under Section 40(a)(ia) was deleted by CIT(A) by holding that the disallowance is made solely for not making

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40

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

Section 80IA deduction. We quote the very reasoning herein as 30 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals well assessee's former limb of the impugned disallowance pertaining to interest income.” 40