the

Bgsctpl- Mskel (Jv),Ahmedabad vs The Income Tax Officer, Ward-5(2)(1),, ... on 7 November, 2024

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.




the

M/S. Cadila Pharmaceuticals Ltd. ... vs The Dy.Commissioner Of Income Tax, ... on 12 November, 2024

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.




the

The Dy.Commissioner Of Income Tax, ... vs M/S. Cadila Pharmaceuticals Ltd. , ... on 12 November, 2024

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.




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

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-




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

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-




the

Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

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-




the

Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

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-




the

Suzlon Energy Ltd.,,Ahmedabad vs The Dy. Commissioner Of Income Tax ... on 12 November, 2024

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

The Dy. Commissioner Of Income Tax ... vs Suzlon Energy Ltd.,, Ahmedabad on 12 November, 2024

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

Suzlon Energy Ltd.,,Ahmedabad vs The Dy. Commissioner Of Income Tax ... on 12 November, 2024

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

Shiv Kumar vs Office Of The Chief Minister Delhi on 13 November, 2024

:

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"




the

R S Bhati vs Office Of The Chief Minister Delhi on 13 November, 2024

:

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

C–H activation-enabled synthesis of a piperazine-embedded azadibenzo[a,g]corannulene analogue

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00415A, Research Article
Lin Huang, Mengyu Qiu, Zhihao Chang, Duncan L. Browne, Jianhui Huang
The first example of an azadibenzo[a,g]corannulene analogue with an embedded piperazine ring on the flank of its polycyclic skeleton is reported.
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the

Synthesis of 10B-enriched 2,1-borazaronaphthalenes from o-aminostyrenes and 10BF3

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00176A, Research Article
Weihua Qiu, Jide Zhu, Rencai Tao, Kai Yang, Qiuling Song
Herein we present a practical approach for preparing 10B-enriched 2,1-borazaronaphthalenes from o-aminostyrenes and 10BF3 (the primary source of boron-10) in the presence of chlorosilane.
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the

Synthesis of multisubstituted carbazol-4-amines from tetrahydrocarbazol-4-one oximes

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00386A, Research Article
Jiahua Wang, Dandan Gao, Aanuoluwapo O. Oyejobi, Na Ji, Xiang-Ying Tang, Long Wang
A sequential synthetic method toward 1,3-disubstituted carbazol-4-amines is reported and an interesting C–S metathesis process is disclosed.
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the

Practical photocatalytic hydroalkylation of alkenes with chloroacetates mediated by the formate ion

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00228H, Research Article
Ekaterina V. Malakhova, Vladislav S. Kostromitin, Vitalij V. Levin, Alexander D. Dilman
Commodity chemicals are used as alkylating and reducing agents for radical addition to alkenes. The method is based on activation of the strong C–Cl bond by the radical anion of carbon dioxide.
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the

A Pd(II)-catalyzed denitrative alkyne annulation reaction for the synthesis of cyclopenta[b]chromanes

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00344F, Research Article
Pratiksha Bhorali, Deep J. Kalita, Babulal Das, Sanjib Gogoi
The first denitrative Pd(II)-catalyzed alkyne annulation reaction is reported for the synthesis of cyclopenta[b]chromanes.
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the

Organocatalyzed double dearomatization reaction of non-functionalized phenols and propargylic alcohols: the important regulating effect of steric hindrance

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00103F, Research Article
Xihong Liu, Boyan Zhu, Panpan Zhou, Jingying Zhang, Anqi Chu, Rui Wang
Steric hindrance-regulated double dearomatization reaction of non-functionalized phenols and propargylic alcohols for the efficient synthesis of polycyclic diketones is reported.
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the

DBU-catalyzed substitution-controlled synthesis of oxa[3.3.1] bridged ring and naphthylamine derivatives

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00012A, Research Article
Shiyu Xu, Zhihui Sun, Pengyutian Liu, Yuanlin Wei, Fan Sun, Man Zhao, Ying Wang, Ming Zhang, Guofeng Li, Hong Liang
A switchable cascade cyclization reaction of ortho-alkynyl arylketones with amines has been developed, where the different reaction pathways are controlled by the substituent on the α-carbon of in-situ-generated ortho-alkynyl arylaldimines.
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the

Recent advances in the metal-catalyzed asymmetric alkene hydrogenation of cyclic conjugated carbonyl compounds

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00227J, Review Article
Min Tan, Bram B. C. Peters, Pher G. Andersson, Taigang Zhou
This review summarizes the recent advances (2016–2023) in the stereoselective metal-catalyzed hydrogenation of cyclic α,β-unsaturated ketones, lactams and lactones since considerable developments were made. Where possible the application of these methodologies in synthesis is outlined.
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the

Modular synthesis of C2-symmetric nitrogen-containing polyaromatics via visible light-enabled reductive aza-6π electrocyclization

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00140K, Research Article
Qun-Liang Zhang, Qing-Tian Fan, Yirong Zhou, Jingli Zhang, Fang-Lin Zhang
Here, an unprecedented one-step modular construction of C2-symmetric N-PACs through  reduction/aza-6π electrocyclization was reported and the resultant C2-symmetric N-PAC could be  converted into  a powerful organic photocatalyst.
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the

Computational insights into the synergistic interplay of ligand and fluorine effects in palladium-catalyzed regiodivergent decarboxylative allylic alkylation

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00147H, Research Article
Shiyu Wang, Hongli Wu, Xiangyang Tang, Genping Huang
DFT calculations were performed to investigate palladium-catalyzed decarboxylative allylic alkylation of allyl difluoro-β-ketoesters. The synergistic effects of ligand and fluorine substituents on regioselectivity were uncovered.
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the

Chiral guanidine catalyzed cyclization reactions of 1,3-enynes for lactone synthesis: switchable H-bond catalysis

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00374H, Research Article
Yongyan Zhang, Lichao Ning, Tianxin Zhu, Zheng Xie, Shunxi Dong, Xiaoming Feng, Xiaohua Liu
Cyclization and 1,4-conjugate addition/cyclization between 2-activated 1,3-enynes and azlactones were achieved with chiral guanidine-amides for enol-type activation to yield a range of δ-lactone derivatives.
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the

Sustainable synthesis of long-acting local anesthetics ropivacaine and levobupivacaine under batch and continuous flow via asymmetric hydrogenation

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00072B, Research Article
Zhi Yang, Hanlin Chen, Linxi Wan, Xinyi Feng, Lingshuang Ma, Pei Tang, Fen-Er Chen
A sustainable synthesis method was developed for long-acting local anesthetics, ropivacaine and levobupivacaine, using both batch and continuous flow processes via asymmetric hydrogenation.
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the

Synthesis of a helical boron-doped PAH by post-functionalization of 3,9-diboraperylene

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00421C, Research Article
Carina Mützel, Kazutaka Shoyama, Ana-Maria Krause, Frank Würthner
A doubly helical boron-doped polycyclic aromatic hydrocarbon was synthesized, which showed a low LUMO level, a high absorption coefficient and fluorescence (ΦF = 0.73), combined with a one-dimensional π–π stacking interaction in the solid state.
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the

Regio- and stereo-selective synthesis of β-phenylthio enamides via intramolecular 1,2-thiol migration

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D3QO02078A, Research Article
Yunqing Zhuang, Jin Zhang, Kai Yang, Gehua Bi, Xin Huang, Weimin Zhang
An efficient and novel method for the direct synthesis of β-phenylthio enamides via intramolecular 1,2-thiol migration has been developed.
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the

Enantioselective synthesis of 8-membered lactone derivatives via organocatalytic cascade reactions

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00148F, Research Article
Dong-Sheng Ji, Rui Zhang, Xu-Yan Han, Hai-Long Chai, Yucheng Gu, Xiu-Qin Hu, Peng-Fei Xu
The challenging 8-membered lactone derivatives bearing two vicinal chiral stereocenters were synthesized via a cascade reaction mediated by the chiral squaramide.
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the

Review of application of the I2 and dimethyl sulfoxide combined reagent system to aryl methyl ketones for diverse transformations

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00396A, Review Article
Dong-Sheng Yang, Xiang-Long Chen, An-Xin Wu
The synthesis of small molecules and complex scaffolds is one of the most important topics in organic synthesis.
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the

Organocatalytic formal [4 + 2] cycloaddition of o-quinone-methyl derivatives and 2-isocyanatomalonate diesters for the construction of chroman derivatives with adjacent quaternary chiral centers

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00141A, Research Article
Tong Xiong, Yi-Zhao Xu, Yao Wang, You-Cai Xiao, Fen-Er Chen
An asymmetric organocatalytic formal [4 + 2] cycloaddition/annulation cascade of ortho-quinone methides with 2-isocyanatomalonate diesters has been reported.
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the

Stereodivergent synthesis of chiral spiropyrazolones through Pd-catalyzed asymmetric sequential hydroalkylation of 1,3-enynes: unusual solvent effects on the enantioselectivity

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00358F, Research Article
Shan Wang, Long Li, Yifei Zheng, Luqing Li, Yingcheng Wang, Fangzhi Peng, Zhihui Shao
Chiral spiropyrazolones were constructed through Pd-catalyzed asymmetric sequential hydroalkylation of 1,3-enynes. Four stereoisomers could be obtained through substrate control and chiral ligand control.
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the

Electrochemically dehydrogenative C(sp2)–H/S–H cross-coupling: efficient synthesis of ortho-aminophenyl thioglycoside derivatives

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00171K, Research Article
Li-Yan Hu, Li Zhu, Shen-Yuan Zhang, Yu-Xin Guo, Yuan Li, Jie Zhu, Lei Wu
A method has been reported for synthesizing aryl thioglycosides through direct electrocatalytic dehydrogenative C(sp2)–H/S–H cross-coupling.
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the

Blue light-mediated carbene transfer reaction of thioesters with diazoesters: efficient synthesis of tetrasubstituted Z-enol esters

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00265B, Research Article
Shuncheng Wang, Hua Zhang, Jin Yang, Dongfang Zhang, Xin-Ping Hui
An efficient metal-free, blue light-mediated carbene transfer reaction of thioesters with diazoesters has been achieved. This protocol produced tetrasubstituted Z-enol esters containing arylsulfur groups in good yields under mild conditions.
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the

Spiro-centre substitution effects in the intramolecular spin–spin interactions of spirobiacridine diradicals

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00419A, Research Article
Open Access
Shinichi Ogawa, Takuya Kanetomo, Masaya Enomoto
Spirodiradicals with the Si and Ge spiro atoms exhibit a S = 1 state. The magnetic interaction in the Si derivative was found to be lower than that in the Ge derivative, implying a negative effect on σ*(Si–Cα)–π* hyperconjugation.
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the

Correction: Stereodivergent and enantioselective total syntheses of isochaetominines A–C and four pairs of isochaetominine C enantiomers: a six-step approach

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO90034K, Correction
Open Access
  This article is licensed under a Creative Commons Attribution 3.0 Unported Licence.
Zhong-Yi Mao, Hui Geng, Tian-Tian Zhang, Yuan-Ping Ruan, Jian-Liang Ye, Pei-Qiang Huang
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the

Visible-light-mediated catalyst-free synthesis of trifluoromethyl(spiro)-epoxides bearing contiguous quaternary centers

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00184B, Research Article
Jingchuan Lin, Yu Zhang, Jinxin Wang, Xinyu Han, Shenglan Zhu, Tong Li, Yanping Zhu, Wei-Dong Zhang
Herein, we describe a non-covalent complex-mediated epoxidation strategy that can yield highly selective central spiro-epoxides by irradiation with visible light without the need for catalyst addition.
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the

Synthesis of benzothiophenes via sulfonium-[3,3]-rearrangement of aryl sulfoxides with allenenitriles

Org. Chem. Front., 2024, 11,2208-2214
DOI: 10.1039/D4QO00121D, Research Article
Lei Zhang, Kun Wan, Huanhuan Wang, Mengyao Wang, Ao Cui, Xin Huang, Bo Peng
A facile synthesis of benzothiophenes from readily available aryl sulfoxides and allenenitriles has been established through sulfonium-rearrangement triggered cyclization.
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the

A formal (3 + 2) annulation–Cannizzaro cascade of bifunctional peroxides for the synthesis of dihydrofurans

Org. Chem. Front., 2024, 11,2215-2219
DOI: 10.1039/D4QO00215F, Research Article
Yiwei Chen, Min Gao, Qianlan Xu, Jiumeng Zhang, Lin Hu
Tunable tandem processes of bifunctional peroxides allow the divergent construction of functionalized dihydrofurans and epoxides by simply changing the basic conditions.
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the

Synthesis of enantiopure 1,2,3-triazolylidene-type mesoionic carbene (MIC) conjugate acids featuring a rigid bicyclic scaffold

Org. Chem. Front., 2024, 11,2178-2181
DOI: 10.1039/D4QO00269E, Research Article
Vojtěch Dočekal, Mohand Melaimi, Simona Petrželová, Jan Veselý, Xiaoyu Yan, Guy Bertrand
Chiral NHCs have found numerous applications as ligands for transition metals and in their own right for asymmetric catalysis. We report a synthetic route from L-malic acid to enantiopure 1,2,3-triazoliums with the chiral center in a fused ring.
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the

Selective photochemical synthesis of primary arylamines and symmetric diarylamines via amination of aryl bromides using Ni(NH3)6Cl2 as a nitrogen source and catalyst

Org. Chem. Front., 2024, 11,2313-2318
DOI: 10.1039/D4QO00116H, Research Article
Zhehui Xu, Jianyang Dong, Geyang Song, Fuqiang Kong, Gang Li, Dong Xue
The selective synthesis of primary arylamines and diarylamines via coupling reactions with ammonia as a nitrogen source is still challenging.
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the

Prins cyclization of 1,3-dioxinone: synthesis of 11-epi-badkhysin

Org. Chem. Front., 2024, 11,2332-2338
DOI: 10.1039/D4QO00162A, Research Article
Xiaoliang Xu, Ping Hua, Yiren Xu, Baoqing He, Jingfeng Zhao, Liang Li, Wen Chen, Hongbin Zhang
The asymmetric synthesis of highly functional 11-epi-badkhysin has been accomplished using a structure-unit based approach.
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the

Advancement in the C–H bond alkylation of (hetero)arenes catalyzed by the most abundant transition metal–iron

Org. Chem. Front., 2024, 11,2397-2417
DOI: 10.1039/D4QO00063C, Review Article
Chandini Pradhan, Benudhar Punji
Advancement in the direct C–H bond alkylation of arenes and heteroarenes using the catalysts based on the most abundant transition metal, iron, is summarized.
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the

Contributors to the Organic Chemistry Frontiers Emerging Investigator Series 2022–2023

Org. Chem. Front., 2024, 11,2149-2154
DOI: 10.1039/D4QO90025A, Profile

This profile article showcases researchers who have contributed an article to the Organic Chemistry Frontiers Emerging Investigator Series.
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the

Aculeatones A and B, epimeric lovastatin derivatives with a 6/6/3-tricyclic carbon skeleton from Aspergillus aculeatus and their chemical transformation

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00351A, Research Article
Fei Liu, Fengqing Wang, Qin Li, Bingbing Dai, Weiguang Sun, Jianguo Li, Chunmei Chen, Yonghui Zhang, Hucheng Zhu
Lovastatin derivatives aculeatones A–F (1–6) with lipid-lowering activity were isolated from Aspergillus aculeatus. 1 and 2 represent the first examples with a 6/6/3-tricyclic scaffold and the biomimetic formation of 1 was achieved starting from 3.
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the

Concise synthesis of succinimide-fused densely 1,3-cyclohexadienes via Co-catalyzed [2+2+2] cycloaddition of 1,6-diynes and maleimides

Org. Chem. Front., 2024, Accepted Manuscript
DOI: 10.1039/D4QO00435C, Research Article
Jinhui Cai, Kaili Cen, Ziyi Zhai, Yuan Liu, Jiahao Wei, Mixia Ouyang, Guojun He, Shuyu Huang, Feng Zhao
Herein, we report a new route towards succinimide-fused densely 1,3-cyclohexadienes through the reaction of 1,6-diynes with electron-deficient alkenes under cobalt catalysis. This method shown high efficiency, wide substrate scope, good...
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the

Development of a photoenzymatic one-pot hybrid system for the direct synthesis of 3,3-disubstituted indole-2-ketones from N-methyl indoles

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00371C, Research Article
Yao Yao, Yuan Yu, Ming-Liang Shi, Xin-Yue Fan, Ru-De Lin, Kun Li, Wen-Dian Li, Fei-Yan Tao, Na Wang
The effective combination of photocatalysis and enzyme catalysis has been widely utilized for the synthesis of high-value-added products.
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