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 deduction under section 80IA. Both assessee and revenue has preferred appeal before Tribunal and the issue was set aside the issue to CIT(A). The ld. CIT(A) in second round has mainly followed finding of his predecessor CIT(A), given his finding at para 5.7 to 5.11 and reworked cost attributable to Lower Pressure steam at page

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 deduction under section 80IA. Both assessee and revenue has preferred appeal before Tribunal and the issue was set aside the issue to CIT(A). The ld. CIT(A) in second round has mainly followed finding of his predecessor CIT(A), given his finding at para 5.7 to 5.11 and reworked cost attributable to Lower Pressure steam at page

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

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

disallowed the receipt to include in the deduction of 80IA by taking view that 29 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals the assessee has not furnished the details for reduction of interest income. The Ld. CIT(A) that he has upheld the denial of deduction under section 80IA, thus, this issue has become infructuous. Before

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowed under section u/s 80P which is voidab initio hence rejection of deduction is bad in law. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year –2012-13, 2015-16, 2016-17, 2018-19 - 5– 4. The learned (AO) CPC-Bengaluru erred in making addition

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowed under section u/s 80P which is voidab initio hence rejection of deduction is bad in law. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year –2012-13, 2015-16, 2016-17, 2018-19 - 5– 4. The learned (AO) CPC-Bengaluru erred in making addition

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowed under section u/s 80P which is voidab initio hence rejection of deduction is bad in law. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year –2012-13, 2015-16, 2016-17, 2018-19 - 5– 4. The learned (AO) CPC-Bengaluru erred in making addition

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowed under section u/s 80P which is voidab initio hence rejection of deduction is bad in law. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year –2012-13, 2015-16, 2016-17, 2018-19 - 5– 4. The learned (AO) CPC-Bengaluru erred in making addition

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowed under section u/s 80P which is voidab initio hence rejection of deduction is bad in law. ITA Nos.86to89/Srt/2025 & 91/Srt/2025 Navgam Vibhag Seva Sahkari Mandli Ltd. vs. ITO & Mogar Partapore Vibhag Seva Sahkari Mandli Ltd. vs. DCIT Asst. Year –2012-13, 2015-16, 2016-17, 2018-19 - 5– 4. The learned (AO) CPC-Bengaluru erred in making addition

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

section 14A attained finality. The assessee has not filed any application for seeking permission to raise such grounds of appeal, which was not the subject- matter before Ld. CIT(A). 12. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We have also 9 SJP Constructions Pvt. Ltd. deliberated

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

section 44AB of the Act. Expenses in question are supported by documentary evidences. The fact that such expenses have been incurred for the business purpose has not been doubted by Assessing Officer. However, assessing officer made lump sum disallowance. The impugned expenditure of Rs.33,83,143/- is insignificant compared to the “total turnover” of Rs.8,88

ENVIRO CONTROL PRIVATE LIMITED,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME- 1, SURAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.113/Srt/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Enviro Control Pvt. Ltd., Principal Commissioner Of Income- Tax-I, Surat Aayakar Bhawan, Majura Nr. Titan Showroom Ghod Dod Road, Vs. Gate, Opp. New Civil Hospital, Surat- Surat-395001 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Appellant ) (Respondent)

88 taxmann.com 41 (Pune - Trib.) held that profit share from the partnership firm is exempt income, which is liable for disallowance under section

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 147 of the Act. 13. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.42,88,461/- in respect of interest income earned on fixed deposit with Bank