CIT v. Girnar Foods and Beverages Pvt. Ltd.

306 ITR 23High Court#24396 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Girnar Foods and Beverages Pvt. Ltd.

The DCIT, Circle TDS, Rajkot vs. M\S. Apricot Foods Pvt. Ltd., Metoda, Dist. Rajkot

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194CSection 194HSection 201(1)

…d. CIT(A) following Jurisdictional High Court judgment in the case of CIT Vs. Girnar Food deleted the additions made u/s. 201(1) by observing as follows: “…6.3 On perusal, I find that the Jurisdictional High Court of Gujarat in the case of CIT vs. Girnar Food 306 ITR 23 (2008) has held that where there is a contract for supply of materials with design/logo/brand printed on such material as per specifications of the assessee, it is a case of sale and not a works contract and therefore TDS was not attracted. The relevant para of the order is reproduced as under:- "3. As can be seen from the impugned order of the Tr…

The DCIT, Circle (TDS), Rajkot vs. M/S. Gopal Snacks P. Ltd., Rajkot, Village Metoda, Tal. Lodhika, Dist. Rajkot

In the result, the appeal filed by the Revenue is dismissed

ITA 119/RJT/2019[2014-15]Status: HeardITAT Rajkot10 Feb 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 194CSection 201Section 201(1)

…rcular No. 13/2006 dated 13.12.2006 which clarified that section 194C would apply only if it was a contract for work and not contract for sale. The assessee also relied upon Jurisdictional High Court in the case of CIT vs. Girnar Foods and Beverages Pvt. Ltd. 306 ITR 23 wherein it has also been held that when the contract is for supply of material, that is sale of material, it could not be termed to be contract for work and it is not amenable to section 194C of the Act. However the Assessing Officer rejected the above submissions and levied a sum of Rs. 1,51,78,485/- for failure to deduct tax u/s. 201(1) r.w.s. 1…

Shri Praful D. Thakkar, Ahmedabad vs. The Income Tax Officer, Ward-2(2), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 2026/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2008-09

Bench: Shri Pramod Kumar, Hon’Ble&Smt. Madhumita Royआयकरअपीलसं.Ita No. 2026/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2008-09 Sushilaben Prafulbhai Vs. Ito Thakkar, Ward-2(2) L/H Of Late Prafulbhai D. Ahmedabad. Thakkar, 40, Lad Society, B/H Akash Tower, Bodakdev, Ahmedabad- 380054

For Appellant: Revenue byFor Respondent: Shri H.L. Daxini,Sr. DR

Section 143(2)Section 143(3)Section 148Section 194ASection 194CSection 40

…re the entire disallowance of Rs. 10,31,090/- requires to be deleted. The Ld. Advocate appearing for the assessee relied upon the judgment passed by the Hon’ble jurisdictional High Court in the matter of CIT vs. Girnar Food and Beverage (P.) Ltd. reported in 306 ITR 23 (Guj.). On the contrary the Ld. DR relied upon the order passed by the authorities below. ITA No. 2026/Ahd/2015 A.Y. 2008-09 4 6. Heard the parties and perused the relevant materials available on record. We have carefully considered the order passed by the Hon’ble Gujarat High Court. In that particular case the assessee placed order for supply…