India accounts for per cent of the global total carbon dioxide (CO2) emissions, and it is expected to increase by 4.6 per cent in 2024, according to a new report released on Wednesday, ahead of the UN climate conference in Baku, Azerbaijan.

Karnataka Chief Minister Siddaramaiah clarified that no decision has been taken on giving reservations to Muslims.

The Centre's Department of Fisheries, is organising an investors' meeting to offer opportunities in the fisheries and aquaculture sector of the Andaman & Nicobar Islands on November 14 which will be attended by around 60 Investors from various parts of the country specialising in technologies related to Tuna and Seaweed.

Prime Minister Narendra Modi visited Bihar on Wednesday, where he inaugurated, laid the foundation for, and dedicated several major development projects worth approximately Rs 12,100 crore.

Navjot Singh Sidhu's return on The Great Indian Kapil Show is expected to ruffle some feathers.

Suriya revealed how Jyothika's career skyrocketed but it took a good couple of years to stabilize and reach that level.

In a recent development, Salman Khan's representative has clarified that the actor has no association with the show "The Great Indian Kapil Show" on Netflix.

Actor Ayushmann Khurrana, who is all set to enthrall fans with his music tour in the U.S., shared that the concert feels like a homecoming for him, as he used to perform in musicals during college.

In a recent interview, the star revealed his favourite Malayalam film and said how Fahadh Faasil's Aavesham struck a chord with him. During a conversation with Gold FM, Suriya was asked to talk about his recent favourite Malayalam film, and he picked Fafa's role in Aavesham.

Anurag Kashyap's Dev D featuring Abhay Deol and Kalki Koechlin is not only one of the director's best works but also brought fame to the actors. But Abhay Deol shares some shocking details.

The clip also shows Anant Ambani, who is standing next to her, is also seen smiling, amused by the whole interaction. At one point, she turns to him, as if to seek help, but he smiles and tells her to keep trying again.

1. Mendis, Fernando and spinners star as Sri Lanka clinch rain-affected ODI opener  Cricbuzz
2. Sri Lanka beat NZ to go 1-0 up  DAWN.com
3. Kusal Mendis 143 and Avishka Fernando 100 put Sri Lanka 1-0 up  ESPNcricinfo
4. Sri Lanka vs New Zealand Highlights: Sri Lanka beat New Zealand by 45 runs (DLS method)  Mint
5. Sri Lanka vs New Zealand, 1st ODI Highlights: SL beat NZ by 45 runs via DLS method  The Times of India

1. 'Absolutely box office...': Michael Vaughan picks this Indian player to watch out for in Australia  The Times of India
2. Jasprit Bumrah pitted against India's biggest Australian nemesis; 'confrontation' to overshadow Kohli vs Cummins battle  Hindustan Times
3. IND vs AUS: Virat Kohli played down as Adam Gilchrist lists key match-ups for BGT 2024-25  Cricket Addictor
4. Shami’s absence a major blow for India in BGT, says Paul Adams  Morung Express
5. Michael Vaughan predicts key battles for Border-Gavaskar Trophy, pits Bumrah against India's nemesis  MSN

1. Maheep Kapoor reacts to Karan Johar as he asks whether she is threatened by Shalini Passi's popularity  TOI Etimes
2. Karan Johar asks Maheep Kapoor if she’s threatened by Shalini Passi’s popularity: ‘I refuse to answer’. Watch  The Indian Express
3. Karan Johar asks Maheep Kapoor if she's threatened by Shalini Passi getting all the attention. Watch her response  Hindustan Times
4. Is Shalini Passi’s popularity a threat, KJo asked. Watch Maheep Kapoor’s response  India Today
5. Latest Entertainment News Live Updates Today (November 14, 2024): Karan Johar Asks Maheep If She Is ‘Threat  News18

1. Niva Bupa Share Price LIVE: Stock lists at 5.5% premium over IPO price on NSE  Upstox
2. Niva Bupa Health Insurance shares list at ₹78.14 on NSE, a premium of 5.5% from IPO price  Mint
3. Niva Bupa Healthcare shares list at 6% premium over IPO price  The Economic Times
4. Niva Bupa IPO shares to make stock market today; check GMP ahead of listing​​​​​​​  Business Today
5. Niva Bupa shares list at 6% premium over IPO price in decent stock market debut  Moneycontrol

1. NSE expands F&O segment with 45 new stocks, including Zomato, Jio Financial, LIC, DMart, and Paytm; check full list  Upstox
2. NSE to introduce futures and options contracts on 45 stocks from November 29, here's the full list  Moneycontrol
3. Jio Financial, Zomato potential Nifty inclusion candidates? Here is what analysts said  CNBCTV18
4. Exchanges make 45 new additions in the F&O following new eligibility norms | News on Markets  Business Standard
5. NSE adds 45 new stocks to F&O segment; Jio Financial, Zomato among notable entrants  The Economic Times

1. One dead after two reported explosions near Brazil’s Supreme Court  Al Jazeera English
2. Brazil: 1 killed in explosions outside Supreme Court; judges safely evacuated  Hindustan Times
3. Video: Explosions Go Off Near Brazil’s Government Offices  The New York Times
4. One dead following blasts at Brazil Supreme Court  BBC.com
5. One dead after explosion takes place outside Brazil's Supreme Court  The Times of India

1. To Own A Home Is Everybody's Dream: Poet Pradeep's Couplet Finds Mention In SC's Demolition Verdict  News18
2. SC lays down path, timeline that bulldozers must follow  The Times of India
3. Video | Dimple Yadav Slams BJP Over 'Bulldozer Action' In Supreme Court Statement  NDTV
4. Supreme Court verdict on bulldozer demolitions: Jamiat hails verdict, victims seek compensation  The Hindu
5. Right To Shelter A Facet Of Article 21; State Must Satisfy Why Entire Property Needs To Be Demolished :...  Live Law - Indian Legal News

1. Delhi air pollution: AQI ‘severe’ again; thick smog reduces visibility. Schools to be closed soon?  Hindustan Times
2. Delhi air in ‘severe’ category with AQI of 426 — worst in India  The Hindu
3. Flights Impacted, Trains Running Late As ‘Severe’ Smog Chokes Delhi, Visibility Dips  News18
4. Delhi air pollution: City chokes as AQI level reaches 'severe' category  The Times of India
5. Delhi Covered In Toxic Smog, Visibility Low At Airports Across North India  NDTV

Nobody cares what you want unless you speak up to tell them. That's how Tracy Panase became CEO of Just Between Friends.

Brands like Straightaway Cocktails are putting their own spin on a practice you might remember from childhood.

Scaling a business meaningfully and sustainably can be challenging and requires more than ambition. Offshore staffing enables the flexibility and efficiency needed to thrive in today's fast-paced market.

Want to attract and convert more customers? Here's what you need to know.

Want to open a franchise outside the U.S., or just buy into a brand known around the world? This list is for you.

Looking for the right supplier to help your franchise? These are the industry's favorite banks, accountants, PR agencies, and more — picked by the 1,100 franchises that love them!

Sergio Suarez Jr., founder and CEO of Tackle AI, shares how he built a successful tech company from the ground up.

Plus, if you are in the market, these metro areas were found to be the least and most affordable to buy in.

RAVINDER DUDEJA, J.

1. The instant appeal, at the instance of the Revenue, impugns order dated 28.05.2018 passed by the Income Tax Appellate Tribunal ["ITAT"], whereby, the ITAT ruled in favour of the respondent/Assessee and dismissed the appeal preferred against the order passed by Commissioner of Income Tax (Appeals) ["CITA"]. The appeal has been admitted on the following substantial questions of law:-

"A. Did the Income Tax Appellate Tribunal ["ITAT"] fall into error in holding that the entity assessed was no longer in existence having regard to the circumstance that M/s. Infovision Information Services Pvt. Ltd. merely underwent a name change and had responded to the Revenue's notices, having regard to Section 292B of the Income Tax Act, 1961 ["Act"]?

1. Since the issue involved in all these three (3) Writ Petitions are identical, all were heard analogously and disposed of by the present common order.

2. For the sake of brevity, pleadings made in W.P.(C ) No.36125 of 2023 was taken as the lead case for deciding the issue in question.

3. Writ petition in W.P.(C ) No.36125 of 2023 has been filed challenging the advertisement issued by the State Selection Board (in short, "the Board") on 11.09.2023 under Annexure-1.Vide the said advertisement, the Board invited applications to fill up the post of Lecturers in various discipline including Physics in non-Government Aided Colleges of Odisha and the last date for making such application was fixed to 13.10.2023.

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.

The above Original Petition has been filed by the successful Award Holder under Chapter I Part II of the Arbitration and Conciliation Act, 1996 to recognize the Final Award dated 22.02.2021 and the addendum to the Final Award dated 08.03.2021.

______________ Page No 3 of 184 https://www.mhc.tn.gov.in/judis Arb.O.P.(Com.Div.)No.186 of 2023

2. The respective legal contentions of the Petitioner (the claimant) and the Award Debtor Respondent No.2 (the Engineering Company) and the Award Debtor Respondent No.3 (the Project Company) shall be adverted after narrating the facts of the case. I propose to narrate the facts in two parts.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

:

The Appellant filed an (offline) RTI application dated 31.05.2023 seeking the following information:

Page 1 of 3

"1- द ल सरकार के SC/ST DEPARTMENT 2018,2019,2020,2021,2022 तक कतना फ ड पछले चार साल म कतनी योजनाओंपर खच कया है उसक" पण ू जानकार द जाये 2- द ल सरकार ने 2014 से 2022 तक अपने व'ापन पर कतना फ ड द ल व ् द ल से बाहार खच कया है उसक" जानकार द जाये 3- द ल के मु+यमं ,ी ने JANUARY 2014 से 2023 JANUARY तक द ल से बाहार के दोरो पर कतना फ ड खच कया है उसक" जानकार द जाये 4- द ल सरकार ने पछले 8 साल म वधायक. को गाडी खर दने के 0लए कतना फ ड दया है उसक" जानकार द जाये"

and background of the case:

The Appellant filed an RTI application dated 10.07.2023 seeking information on following points:-

"(1) Copy of filled up application form in which my name & designation is mentioned submitted by Avani seeds Ltd, Ahmedabad to Department of Scientific and Industrial Research to get In-house R &D Units certificate issued in FY 2019 (on March 2019 vide certificate F.No.TU/TV- RD/4444/2019). (2) Copy of filled up application form in which my name & designation is mentioned submitted by Avani seeds Ltd, Ahmadabad to Department of Scientific and Industrial Research to get In-house R&D Units certificate issued in FY 2021."

:

The Appellant filed an (offline) RTI application dated 06.02.2023 seeking the following information:

Page 1 of 7

" नवेदन यह है क नेह वहार वाड मु तफाबाद वधान सभा म कर ब चार वष पहले सीवर क" लाईन डाल गई थी और अब सीवर क" लाइन से घर-घर तक सीवर कने*शन का काम चल रहा है । सीवर लाइन के -.येक मैन होल म घर0 म कने*शन करने के 1लए चार चीनी के पाइप लगाए गए थे। इ3ह ं पाइप0 म घर0 के कने*शन जोड़ने थे। ले कन उन चीनी पाइप0 से कने*शन नह ं 8दए जा रहे ह9 और म9ने होलो म कने*शन दे ने के 1लए नये सरु ाख करके पाईप लगाये जा रहे ह9 और नये सरु ाख0 क" मर;मत भी नह ं क" जा रह है और जो पहले से ह

-.येक मैन होलो म चार पाईप लगाये गये ह9। उन पाईप0 से 1स वर ओवर=लो होने पर पानी अ3दर ह अ3दर मकान0 क" नींव म जाएगा। और कने*शन के 1लये अब नये पाईप डाले जा रहे ह9 वह रोड से एक से डेढ़ फुट गहराई पर ह9 और जो मकान नीचे पड़ गए ह9 उनका 1सवरे ज का पानी म9न होल म नह जायेगा। और मैन होल म जो नए सरु ाख कये गये है उनसे मैनहोल बहुत कमजोर हो गये है अतः Aीमान जी से नवेदन है क R.T.I Act न;न1लBखत सच ू ना दे ने क" कृEया करे ।

:

The Appellant filed an (online) RTI application dated 24.04.2023 seeking the following information:

Querry is in reference to Chief Engineer Central Command. Index No 5-28

-Central Command. For renewal of Security Deposit of FDR wherein many letters were sent for sending to bank FDRs for renewal. However, no reply has been received. Letters dated 08.08.2022, No 4501-244 dated 08.08.2022, letter No 4501-245 dated 06.10.2022, dated 15.11.2022 & dated 20.12.2022 & letter No 4501-248 datet25.01.2023, and 20.03.2023.

FDR bearing No.7 15474 Folio 127180-98 dt.25.9-98 for Rs.60,000.00, (Maturity Date :3-7-2001 FDR bearing No.715475 Follo 127198/98) dated 23.9.98 for Rs.60,000.00.

:

The Appellant filed an (online/offline) RTI application dated 21.02.2023 seeking the following information:

"My letter dated 31/8/2021 addressed to The SDM, LIC of India, Nadiad Division with subject of Individual Cash Prize (Awards) Scheme time duration 1/1/2007 to 31/3/2007, which is enclosed herewith, as per given below details.

1. Detail procedure followed by the competent authority in respect of disposal and final reply of my letter and payment of my Individual Cash Awards (Prize).

2. Certified copies of All details of Notes / Remarks / Comments / Opinion / Decisions put up on the file by the concerned officers / managers during the procedure along with their names, designation, salary, roll no., educational qualification, gross annual salary and contact no.