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Section 143(3)40 Addition to Income40 Section 153C26 Section 14321 Section 80P20 Section 14718 Section 14816 Section 25412 Section 54F11 Deduction

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)

2)(a)(iv ) of the Act, insofar as the assessee is concerned, in view of the fact that the business of the assessee is one and indivisible and there being common overhead expenses, it is not possible to bifurcate the expenses qua exempted and non- exempted activities. 46. As can be seen from the order of the Tribunal

Showing 1–20 of 102 · Page 1 of 6

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

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

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

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

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

SHRI DINESHBHAI DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI NAGINBHAI NARSINHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

SMT. JAMNABEN NAGINBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SMT. JASUBEN VENIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI JAMUBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI NAVINBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

SHRI RATILAL JERAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SHRI GIJUBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI SHANTILAL DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI ISHVERBHAI DEVJIBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI GANPATBHAI UKABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI JAYESHBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SHRI HITESH DINESHBHAI L/H OF LATE DINESHBHAI LALLUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT