Vodafone Essar Gujarat Ltd.,, ... vs Assessee on 29 January, 2010 New
Vodafone Essar Gujarat Ltd.,, ... vs Assessee on 29 January, 2010
Income Tax Appellate Tribunal - Ahmedabad
Income Tax Appellate Tribunal - Ahmedabad
Vodafone Essar Gujarat Ltd.,, ... vs Assessee on 29 January, 2010
The AYIN THE INCOME_TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD
BEFORE SHRI H.L.KARWA,JM AND SHRI A.N.PAHUJA,AM
ITA No.1878/Ahd/2009
(Assessment Year : 2006-07)
A.C.I.T. Circle - 8, Vs. Vodafone Essar Gujarat Ltd. Vodafone House, Corporate Road,
4th Floor, Ajanta Coomercial Prahladnagar, off. S.G.Road, Centr,'A' Wing,Ashram Road, Ahmedabad. Ahmedabad. [PAN:AAACF1190P]
(Appellant) (Respondent)
ITA No.1361/Ahd/2009
(Assessment Year : 2006-07)
Vodafone Essar Gujarat Ltd. Vs. The A.C.I.T. Circle - 8, Ahmedabad Vodafone House, Corporate
Road,Prahladnagar, off.
S.G.Road,Ahmedabad.
(Appellant) (Respondent) Assessee by : Shri S.E.Dastur, with Shri S.N.Soparkar & Dhinal Shah, ARs.
Revenue by : Shri Rajeev Agarwal, DR
(आदे श)/ORDER
आदे
A.N.PAHUJA: These cross appeals by the Revenue and the assessee directed against an order dated 30.3.2009 of the ld. CIT (A)-XIV, Ahmedabad, raise the following grounds:
ITA No.1878/Ahd/2009[Revenue]
"1. The Ld.CIT(A) has erred in law and on facts in deleting the disallowance on account of sales promotion expenses amounting to Rs. 48,935/-.
2. The Ld.CIT(A) has erred in law and on facts in deleting the disallowance of claim for deduction u/s 80IA from revenue of sharing of cell site of Rs.2,75,30,602/-.
3. The Ld.CIT(A) has erred in law and on facts in deleting the addition to the book profit of Rs.9,52,20,000/-on a/c of provision for municipal taxes for the computation of MAT liability.
4. On the facts and in the circumstances of the case, the ld Commissioner of Income-tax (A)-XIV, Ahmedabad ought to have upheld the order of the Assessing Officer.
Indian Kanoon - http://indiankanoon.org/doc/158624758/ 1
Vodafone Essar Gujarat Ltd.,, ... vs
Income Tax Appellate Tribunal - Ahmedabad
Income Tax Appellate Tribunal - Ahmedabad
Vodafone Essar Gujarat Ltd.,, ... vs Assessee on 29 January, 2010
The AYIN THE INCOME_TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD
BEFORE SHRI H.L.KARWA,JM AND SHRI A.N.PAHUJA,AM
ITA No.1878/Ahd/2009
(Assessment Year : 2006-07)
A.C.I.T. Circle - 8, Vs. Vodafone Essar Gujarat Ltd. Vodafone House, Corporate Road,
4th Floor, Ajanta Coomercial Prahladnagar, off. S.G.Road, Centr,'A' Wing,Ashram Road, Ahmedabad. Ahmedabad. [PAN:AAACF1190P]
(Appellant) (Respondent)
ITA No.1361/Ahd/2009
(Assessment Year : 2006-07)
Vodafone Essar Gujarat Ltd. Vs. The A.C.I.T. Circle - 8, Ahmedabad Vodafone House, Corporate
Road,Prahladnagar, off.
S.G.Road,Ahmedabad.
(Appellant) (Respondent) Assessee by : Shri S.E.Dastur, with Shri S.N.Soparkar & Dhinal Shah, ARs.
Revenue by : Shri Rajeev Agarwal, DR
(आदे श)/ORDER
आदे
A.N.PAHUJA: These cross appeals by the Revenue and the assessee directed against an order dated 30.3.2009 of the ld. CIT (A)-XIV, Ahmedabad, raise the following grounds:
ITA No.1878/Ahd/2009[Revenue]
"1. The Ld.CIT(A) has erred in law and on facts in deleting the disallowance on account of sales promotion expenses amounting to Rs. 48,935/-.
2. The Ld.CIT(A) has erred in law and on facts in deleting the disallowance of claim for deduction u/s 80IA from revenue of sharing of cell site of Rs.2,75,30,602/-.
3. The Ld.CIT(A) has erred in law and on facts in deleting the addition to the book profit of Rs.9,52,20,000/-on a/c of provision for municipal taxes for the computation of MAT liability.
4. On the facts and in the circumstances of the case, the ld Commissioner of Income-tax (A)-XIV, Ahmedabad ought to have upheld the order of the Assessing Officer.
Indian Kanoon - http://indiankanoon.org/doc/158624758/ 1
Vodafone Essar Gujarat Ltd.,, ... vs