DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

ITA 353/RJT/2024Status: DisposedITAT Rajkot13 February 2025AY 2017-18Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the charges levied were for late filing of bills of entry and not for infringement of law, thus compensatory in nature and allowable. The appeals filed by the Revenue were dismissed, and one appeal by the assessee was allowed.

What were the facts?

The Revenue appealed against the deletion of additions made on account of disallowance of penalty on custom duty and commission expenses paid to foreign agents. The assessee argued that the penalty was compensatory and for inadvertent delay, not a violation of law.

What were the issues?

Whether penalty on custom duty for late filing of bill of entry is compensatory and allowable as business expenditure. Whether commission expenses paid to foreign agents are disallowable due to non-deduction of TDS.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 40(a)(i),Section 195,Section 43B

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Cases cited in this judgment(20)Show list

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IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER

आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent)

& आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearing) Circle-1, Gandhidham (Earlier known as Swiss Singapore India Private & Limited) Unit 204-205, 1st Floor, DCIT/ACIT Rayson Arcade, Plot Central-2, Rajkot No.139, Sector 8,

128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AATCS0544F (Assessee) (Respondent) Assessee by Shri Mehul Ranpura, AR Respondent by Shri Abhimanyu Singh Yadav, Sr.DR Date of Hearing

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