Dy. CIT Bharuch v. Hasmukh J. Patel

10 Taxmann.com 229Reported decision2011#16382 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2021.

Judgments citing Dy. CIT Bharuch v. Hasmukh J. Patel

The ITO, Ward-1(1)(2), Ahmedabad vs. M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

ITA 1088/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Mohd. Usman, CIT DR
Section 142(1)Section 143(1)Section 143(3)Section 194ASection 194A(1)Section 194A(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1088/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Bajaj Herbals Pvt. Ltd. Ward-1(1)(2), A-401, Samundra Complex, Ahmedabad Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad-380009 [PAN No. AACCB6654J] (Appellant) .. (Respondent) Revenue by : Shri Mohd. Usman, CIT DR Assessee by : Shri Tushar Hemani, Sr. Advocate & Parimalsinh Parmar, AR Date of Hearing 25.11.2021 Date of Pronouncement 30.11.2021 O R D E R PER Ms. MADHUMIT…

The DCIT, Circle-1, Junagadh vs. M/S Keshodwala Foods., Veraval

In the result, the appeal of the Revenue is dismissed

ITA 1133/RJT/2010[2007-08]Status: DisposedITAT Rajkot28 Feb 2020AY 2007-08

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ranjit Singh CIT. D.RFor Respondent: Shri D.M. Rindani, A.R
Section 131Section 143(3)Section 194CSection 197

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/s Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFK6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant by : Shri Ranjit Singh CIT. D.R ""यथ" क" ओर से/Respondent by : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date of He…

The ITO, Ward-1(1)(2), Ahmedabad vs. M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad

In the result, assessee’s appeal is allowed, and that of the Revenue is dismissed

ITA 2350/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं.Ita Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/S. Bajaj Herbals Pvt. Ltd. Vs. Ito A-401, Samundra Complex, Ward-1(2), 3Rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 Pan No. Aaa Cb6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Tushar Hemani, & Shri PFor Respondent: Shri O.P. Sharma CIT DR& L.P
Section 115JSection 142(1)Section 143(2)Section 143(3)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘C’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/s. Bajaj Herbals Pvt. Ltd. Vs. ITO A-401, Samundra Complex, Ward-1(2), 3rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 PAN No. AAA CB6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) आयकरअपीलसं.ITA Nos. 2350/Ahd/2015 "नधा"रणवष"/Asstt. Years: 2010-11 ITO Vs. M/s. Bajaj Herbals Pvt. Ward-1(1)(2), Ltd…

M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Ahmedabad

In the result, assessee’s appeal is allowed, and that of the Revenue is dismissed

ITA 2277/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं.Ita Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/S. Bajaj Herbals Pvt. Ltd. Vs. Ito A-401, Samundra Complex, Ward-1(2), 3Rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 Pan No. Aaa Cb6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Tushar Hemani, & Shri PFor Respondent: Shri O.P. Sharma CIT DR& L.P
Section 115JSection 142(1)Section 143(2)Section 143(3)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘C’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/s. Bajaj Herbals Pvt. Ltd. Vs. ITO A-401, Samundra Complex, Ward-1(2), 3rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 PAN No. AAA CB6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) आयकरअपीलसं.ITA Nos. 2350/Ahd/2015 "नधा"रणवष"/Asstt. Years: 2010-11 ITO Vs. M/s. Bajaj Herbals Pvt. Ward-1(1)(2), Ltd…

ITO, Meerut vs. Sh. Arun Kumar, Meerut

In the result, the appeal of the department is dismissed

ITA 5063/DEL/2012[2009-10]Status: DisposedITAT Delhi04 Dec 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (Appellant) (Respondent) Pan No. Aaypk1784D Assessee By : Sh. O. P. Sapra, Adv. Revenue By : Sh. K. K. Jaiswal, Dr Date Of Hearing : 30.09.2015 Date Of Pronouncement : 04.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. O. P. Sapra, AdvFor Respondent: Sh. K. K. Jaiswal, DR
Section 194CSection 197(2)Section 40

…he submissions of the assessee were as under: “Regarding your query of non deduction of TDS on Air freight and sea freight I have to state that TDS on sea freight is not applicable. In this reference kindly see the following case law: DCITC v Hasmukh J Patel 10 Taxmann.com 229-provision of sec 194C do not apply to shipping freight charges paid by an exporter to shipping agents of non-resident shipping companies. And for air freight is paid as reimbursement of expenses to the cargo and TDS is not to be deducted on reimbursement of expenses as per Circular No. 715 dated 08.08.1995. Regarding this I am enclosing he…

Dy. CIT Bharuch v. Hasmukh J. Patel (10 Taxmann.com 229) — Cited in 5 Judgments | BharatTax