CENTURY CONSTRUCTION,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganeshcentury Construction, Vs. Dcit/Acit-1(1), 144, Mayur Nagar, Gwalior Birla Nagar, So, Gird, Through National E Gwalior, Mp Assessment Centre, Delhi (Appellant) (Respondent) Pan: Aacfc0885F Assessee By : Shri Ramakant Gupta, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 02/04/2026

disallowance of interest paid on delayed payment of TDS. 6. We have heard the rival submissions and perused the materials

RAJISH KUMAR GUPTA,AGRA vs. PR.CIT.-1, AGRA

The appeal stand allowed in terms of our above order

Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

TDS expenses for Rs.2856/- which was to be disallowed u/s 40(a)(ii). Accordingly, the assessee was show-caused. The assessee

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

TDS under section 194C of the Act relating to payment made to Ronit Developers. He submitted that the issues is of disallowance

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

TDS and in absence of any cooperation from the assessee in this regard, disallowance of these expenses were made u/s. 40(a)(ia) of the Act amounting

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

TDS on the\nentire amount.\nThe above enquiries/queries were not about the issue of contract receipts\nunder limited scrutiny and the disallowance

SHRI RAM PRASAD SOCIAL FOUNDATION,BHIND vs. TIO WARD-2(1), GWALIOR

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2014-15

disallowance in the assessee’s hands on the ground that it had not complied with the TDS deduction provisions whilst

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

disallowance of expenditure, is not attracted for the payments made to the overseas agents by the 16 | P a g e assessee without deduction of TDS

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2008-09]

TDS certificate made on gross receipt of the appellant, difference of the appellant. 3) That the authorities below have erred in law and on facts by confirming addition amounting to Rs.4,01,000/- as disallowance

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

TDS certificates were also submitted before the authorities. Further I observe that assessee also submitted the ITR of these parties. Since these parties were not brought before the AO and these transactions were carried by settling the same in cash, the expenses were disallowed

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

disallowance of interest to the extent of Rs. 2,40,000/-. In this regard, the submission of the appellant is reproduced as under: "This loan was interest bearing loan and interest is paid to lender after deduction of TDS

ACIT., CIRCLE-1, AGRA vs. M/S DAWAR FOODWEAR INDUSTRIES, , AGRA

The appeal stands dismissed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 433/Agr/2015 (िनधा"रणवष" / Assessment Year:2010-11) बनाम/ Acit-Circle-1, M/S. Dawar Footwear Industries Agra. 53, T.P. Nagar, Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafd-6003-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr " थ"कीओरसे/Respondent By : Sh. Rajendra Sharma, Adv. – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-I, Agra [Cit(A)] On 31-03-2015 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 18-03- 2013. Both Sides Made Vehement Arguments. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed- Off As Under. The Sole Grievance Of The Revenue Is Deletion Of Disallowance U/S 40(A)(I) Against Foreign Commission Payments & Sample & Development Charges As Paid By The Assessee To Non- Resident Entities. The Assessee Derived Income From Manufacturing & Trading Of Footwear.

TDS u/s 195. On the issue of sample charges, it was held that when the payment was made, the amendment made below Sec.9 by Finance Act, 2010 was not in statute and therefore, there was impossibility of performance as held by Agra bench of Tribunal in the case of Metro & Metro (39 Taxmann.com26).Accordingly, the impugned disallowances

PRAGATI SINGH,GWALIOR vs. CIT, AAYKAR BHAVAN GWALIOR

Appeal of the assessee is allowed in the above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year:2013-14

disallowance to only 30% of Rs.2,74,978 as amended in section 40(a)(ia) is illegal, unjustified and bad in law.” 3. The solitary issue in the present appeal relates to addition made to the income of the assessee of Rs.2,74,978/- u/s. 40(a)(ia) of the Act for non-deduction of tax at source. A perusal

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

In the result, the appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

TDS was deducted of Rs. 2,82,020/- in USA. The assessee is resident in India. The assessee filed its return of income within time allowed u/s. 139(1) wherein, the global income was disclosed and due credit of tax paid in USA was also deducted in view of the provisions of section 90 of the Act. It was submitted

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

disallowed the expenditure debited on rate and taxes in its computation of income. However, as regards legal expenses amounting to Rs 13,27,918, it has just mentioned in its submissions, “regarding law charges, we have already submitted that there was a lot of litigation due to lock out and all these expenses were incurred for defending the interest

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

disallowed 1/10th of the total purchases. The Ld. AO bolsters its claim by stating that the yield of purchases made from NAFED was suppressed by 5% points. However, Ld. AR has tabulated seed purchase data from NAFED as under: - F.Y. Total Seed Purchase NAFED Seed Percentage (Kg) Purchase

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

disallowed 1/10th of the total purchases. The Ld. AO bolsters its claim by stating that the yield of purchases made from NAFED was suppressed by 5% points. However, Ld. AR has tabulated seed purchase data from NAFED as under: - F.Y. Total Seed Purchase NAFED Seed Percentage (Kg) Purchase

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

disallowed 1/10th of the total purchases. The Ld. AO bolsters its claim by stating that the yield of purchases made from NAFED was suppressed by 5% points. However, Ld. AR has tabulated seed purchase data from NAFED as under: - F.Y. Total Seed Purchase NAFED Seed Percentage (Kg) Purchase

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

disallowed 1/10th of the total purchases. The Ld. AO bolsters its claim by stating that the yield of purchases made from NAFED was suppressed by 5% points. However, Ld. AR has tabulated seed purchase data from NAFED as under: - F.Y. Total Seed Purchase NAFED Seed Percentage (Kg) Purchase