Principal Commissioner of Income-tax-3 v. Swastik Construction

91 Taxmann.com 10High Court2018#21712 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 194C Section 263 Section 142(1)Section 192 Section 201 Section 40(a)(ia)Section 40A(ia)

Issues it is cited on

section 40 nfac business document

Judgments citing Principal Commissioner of Income-tax-3 v. Swastik Construction

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. MALA BANERJEE, BARRACKPORE

In the result, the appeal of the revenue is dismissed

ITA 152/KOL/2024[2012-13]Status: DisposedITAT Kolkata24 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 194CSection 263Section 40Section 40A

…ion of invoking Section 40(a)(ia) does not arise, following case laws support the claim of the assessee: i) Jiaudin Maulah vs. CIT 385 ITR 394 (Cal) ii) Tapa Paul vs. ACIT [2017] 81 Taxmann.com 332 (Kolkata Tribunal) iii) PCIT vs. Swastick Construction [2018] 91 Taxmann.com 10 (Guj) 8. We have also gone through the judgment passed in Co-ordinate Bench of Kolkata in the case of Tapa Paul vs. ACIT [2017] 81 Taxmann.com 332 (Kol-Trib) wherein also the Co-ordinate Bench has held that the assessee is not liable for TDS as the labourers are working under the direct supervision of the assessee, they are repaying the org…

ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, appear of the assessee is allowed

ITA 83/RJT/2024[2018-19]Status: DisposedITAT Rajkot21 Mar 2025AY 2018-19

Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)

For Appellant: Shri Dushyant Maharshi, ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 142(1)Section 143(3)Section 192Section 194CSection 263Section 40

…ITANo.83/RJT/2024 Ashok Kumar Project India P. Ltd. 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 No.83/RJT/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner of Ltd. Income Tax, 4th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMCA5891Q (Assessee) (Respondent) Assessee by : Shri Dushyant Maharshi, AR Res…

SHIVAM BUILDERS PRIVATE LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 317/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad09 May 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 317/Ahd/2022 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2015-16) िनधा"रण वष" Shivam Builders Private Deputy Commissioner Of बनाम/ बनाम बनाम बनाम Limited Income Tax Vs. 802, 8Th Floor, Rajvi Circle 4(1)(1), Ahmedabad Arcade, Nr. Gurukul Drive In Road, Memnagar, Ahmedabad, Gujarat 380052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs0296D (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri J L Bhatia, Sr. Dr Date Of Hearing 18/04/2024 09/05/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 27.07.2022 For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds In This Appeal:

For Respondent: Shri J L Bhatia, Sr. DR

Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 317/Ahd/2022 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2015-16) िनधा"रण वष" Shivam Builders Private Deputy Commissioner of बनाम/ बनाम बनाम बनाम Limited Income Tax Vs. 802, 8th Floor, Rajvi Circle 4(1)(1), Ahmedabad Arcade, Nr. Gurukul Drive in Road, Memnagar, Ahmedabad, Gujarat 380052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS0296D (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ" ओर से /Appellant by :…

ITO 21 (1) (5), MUMBAI vs. JANSEVA MAJOOR SAHAKARI SANSTHA MARYADIT, MUMBAI

In the result, ground 1 of assessee’s appeal is allowed and

ITA 5881/MUM/2016[2009-10]Status: DisposedITAT Mumbai18 Mar 2020AY 2009-10

Bench: Shri Pawan Singh (Jm) & Shri S Rifaur Rahman (Am) Ito 21(1)(5), Room No. Vs M/S Janseva Majoor Sahakari 120, 1Stfloor, Piramal Sanstha Maryadit, Chambers, Parel, 1, Dev Darshan, Ground Floor, Mumbai-400016 In Front Of Wakade House T.H. Kataria Marg, Mahim, Mumbai-400 016 Pan : Aadfj0626J Appellant Respondednt M/S Janseva Majoor Sahakari Vs Ito 21(1)(5), Room No. 120, 1Stfloor, Piramal Sanstha Maryadit, 1, Dev Darshan, Ground Floor, Chambers, Parel, In Front Of Wakade House Mumbai-400016 T.H. Kataria Marg, Mahim, Mumbai-400 016 Pan : Aadfj0626J Appellant Respondednt

Section 143(3)Section 194CSection 40Section 80PSection 80P(2)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI PAWAN SINGH (JM) & SHRI S RIFAUR RAHMAN (AM) ITO 21(1)(5), Room No. Vs M/s Janseva Majoor Sahakari 120, 1stFloor, Piramal Sanstha Maryadit, Chambers, Parel, 1, Dev Darshan, Ground Floor, Mumbai-400016 In front of Wakade House T.H. Kataria Marg, Mahim, Mumbai-400 016 PAN : AADFJ0626J APPELLANT RESPONDEDNT M/s Janseva Majoor Sahakari Vs ITO 21(1)(5), Room No. 120, 1stFloor, Piramal Sanstha Maryadit, 1, Dev Darshan, Ground Floor, Chambers, Parel, In front of Wakade House Mumbai-400016 T.H. Kataria Marg, Mahim, Mumbai-400 016 PAN : AADFJ0626J…