आयकर अपीलीय अिधकरण अहमदाबाद (cid:586)ायपीठ “ A”, अहमदाबाद । , IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ]]

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos. 1412 & 1413/Ahd/2019 िनधा१रण वष१ Assessment Years: (2015-2016 & 2016-17)

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Nirma Limited, The Deputy Commissioner Nirma House, बनाम of Income Tax, /

Ashram Road, v/s. Circle 3(1)(1), Ahmedabad-380009. Ahmedabad.

(Gujarat)

(cid:830)थायी लेखा सं./PAN : AAACN5350K आयकर अपील सं /ITA Nos.1436-1437/Ahd/2019 िनधा१रण वष१ Assessment Years : (2015-16 & 2016-17)

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The Assistant Commissioner of Nirma Limited, Income Tax, बनाम/ Nirma House, Circle 3(1)(1), v/s. Ashram Road, Ahmedabad. Ahmedabad-380009.

(Gujarat)

(cid:830)थायी लेखा सं./PAN: AAACN5350K AND C.O Nos.11-12/Ahd/2020 In आयकर अपील सं /ITA Nos.1436-1437/Ahd/2019 िनधा१रण वष१ Assessment Years : (2015-16 & 2016-17)

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Nirma Limited, The Deputy Commissioner of Nirma House, बनाम/ Income Tax/The Assistant Ashram Road, v/s. Commissioner of Income Tax, Ahmedabad-380009. Circle 3(1)(1), (Gujarat) Ahmedabad.

(cid:830)थायी लेखा सं./PAN: AAACN5350K अपीलाथ(cid:334) (Appellant) (cid:366)(cid:797) यथ(cid:334) (Respondent)

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Asses