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206 results for “transfer pricing”+ Section 10(35)clear

Sorted by relevance

Delhi2,742Mumbai2,389Bangalore1,069Chennai496Ahmedabad478Kolkata421Hyderabad407Karnataka360Pune309Jaipur297Chandigarh227Surat206Indore186Cochin161Rajkot79SC64Visakhapatnam58Calcutta55Raipur51Telangana50Lucknow48Cuttack47Nagpur34Guwahati25Jodhpur22Amritsar21Agra14Dehradun11Ranchi9Varanasi9Rajasthan8Kerala7Panaji6Patna6A.K. SIKRI ROHINTON FALI NARIMAN5Allahabad5Orissa5MADAN B. LOKUR S.A. BOBDE1Jabalpur1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Punjab & Haryana1DIPAK MISRA V. GOPALA GOWDA1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)73Section 10(37)63Addition to Income48Exemption31Section 14716Section 14815Section 25013Section 6812Disallowance12

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 181/SRT/2017[2009-10]Status: DisposedITAT Surat19 May 2021AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A’S No.181 & 182/Srt/2017 "नधा"रण वष"/Assessment Years: 2009-10 & 2010-11 Bilakhia Holding P Ltd., Vs The Assistant Bilakhia House, Muktanand Marg, . Commissioner Of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [Pan: Aadcs 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Gopalakrishnan Aiyer – Ar राज"वक"ओर से /Revenue By Smt. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 19.05.2021 आदेश /O R D E R Per Dr.Arjun Lal Saini, Accountant Memeber: 1. Captioned Two Appeals Filed By Assessee Pertaining To Assessment Year 2009-10 & 2010-11, Are Directed Against The Separate Orders Passed By The Ld.Cit(A), Which In Turn Arise Out Of Separate Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Here In After Referred To As The ‘Act’).

Section 143(3)Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274Section 92C

Showing 1–20 of 206 · Page 1 of 11

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Limitation/Time-bar11
Section 142(1)10
Section 145(3)9

10. At the outset, the Ld.Counsel for the assessee submits that the Tribunal in assessee’s appeal for A.Y. 2009-10 and 2010-11 vide ITA No.1415/Ahd/2015 for A.Y. 2009-10 and ITA No.1416/Ahd/2015 for A.Y. 2010-11 have deleted the quantum relating to these penalties. Since the quantum have been deleted by the Tribunal

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 182/SRT/2017[2010-11]Status: DisposedITAT Surat19 May 2021AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A’S No.181 & 182/Srt/2017 "नधा"रण वष"/Assessment Years: 2009-10 & 2010-11 Bilakhia Holding P Ltd., Vs The Assistant Bilakhia House, Muktanand Marg, . Commissioner Of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [Pan: Aadcs 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Gopalakrishnan Aiyer – Ar राज"वक"ओर से /Revenue By Smt. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 19.05.2021 आदेश /O R D E R Per Dr.Arjun Lal Saini, Accountant Memeber: 1. Captioned Two Appeals Filed By Assessee Pertaining To Assessment Year 2009-10 & 2010-11, Are Directed Against The Separate Orders Passed By The Ld.Cit(A), Which In Turn Arise Out Of Separate Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Here In After Referred To As The ‘Act’).

Section 143(3)Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274Section 92C

10. At the outset, the Ld.Counsel for the assessee submits that the Tribunal in assessee’s appeal for A.Y. 2009-10 and 2010-11 vide ITA No.1415/Ahd/2015 for A.Y. 2009-10 and ITA No.1416/Ahd/2015 for A.Y. 2010-11 have deleted the quantum relating to these penalties. Since the quantum have been deleted by the Tribunal

BILAKHIA HOLDINGS PVT. LTD.,VAPI vs. THE ACIT.,VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 795/AHD/2016[2011-12]Status: DisposedITAT Surat04 Feb 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDING P LTD,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 507/AHD/2013[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE ADDL.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1416/AHD/2015[2010-11]Status: DisposedITAT Surat04 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1415/AHD/2015[2009-10]Status: DisposedITAT Surat04 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

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

In the result, the appeal of the assessee partly allowed

ITA 1021/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

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

Section 10(37)Section 143Section 148Section 77

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

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

In the result, the appeal of the assessee partly allowed

ITA 970/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

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

Section 10(37)Section 143Section 148Section 77

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

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

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication
Section 143(3)

transfer pricing adjustment can be made. This proviso was substituted by the Finance (No.2) Act, 2009 w. e. f. 01-10-2009. Explanation to sub-section (2) of section 92C has clarified : "that the provisions of the second proviso shall also be applicable to all assessment or reassessment proceedings pending before the Assessing Officer as on 1st October

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1571/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1563/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1570/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI NATVARBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 624/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI ISHWARBHAI ZINABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1445/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning

SHRI GOPALBHAI H. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 552/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

transfer and the land was acquired under compulsory acquisition. The assessee has filed a letter no. TBT/OUT/ 4089 /22 dated. 23.09.2014 and claimed that agricultural block situated at Dindoli Surat was kept under reservation by Government of Gujarat vide notification no. GH/100 of 2004 /DVP/1403/3307 dated. 02.09.2014 and has been acquired under provision of Section 20 of Gujarat Town Planning