ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

additions were made to its income on account of disallowances of expenses on which the assessee had failed to deduct TDS

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

additions were made to its income on account of disallowances of expenses on which the assessee had failed to deduct TDS

LYSA TRADING LLP,AHMEDABAD,GUJARAT vs. INCOME TAX OFFICER, WARD 1(2)(3), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2022-23 Lysa Trading Llp Ito, Ward-1(2)(3) Corporate House-2, Shilp Vs Ahmedabad. Corporate Park Rajpath Rangoli Road Bodakdev Ahmedabad 380 054. Pan : Aaifl 3030 D (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar Revenue By : Shri Yogesh Mishra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 03/07/2025 आदेश आदेश/O R D E R आदेश आदेश

addition of Rs.17,08,908/- to the income returned by the assessee from house property on account of shortfall in the rental income shown as per the schedule TDS

JANKI WIND FARM DEVELOPERS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

TDS credit was short allowed at Rs.5,10,840/- against\nactual available credit of Rs.7,48,440/-.\nii.\nThat income tax provision of Rs.7,40,475/- was already debited\nto Profit & Loss Account, and the same was again disallowed\nwhile computing income, resulting in double addition

ARVINDKUMAR AMULKH TANNA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2 (3), AHMEADABAD

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

TDS deductions, and accepted income returns, the transactions were still suspicious. - The AO's unsatisfaction was based on thorough investigations and not arbitrary. - The AO's findings justified invoking Section 68/69A of the Income Tax Act, leading to the conclusion that the loans were not genuine. IT(ss)A Nos.2/Ahd/2021 to 7/Ahd/2021 (by Revenue) IT(ss)A No.66/Ahd/2020 & ITA No.577/Ahd/2020

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

income of the assessee. The DR’s submissions, while highlighting procedural violations, do not justify taxing the gross receipts without considering the expenses involved in generating such receipts. Once profit is estimated, no further additions can be made for procedural violations like cash payment limits or TDS

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

income of the assessee. The DR’s submissions, while highlighting procedural violations, do not justify taxing the gross receipts without considering the expenses involved in generating such receipts. Once profit is estimated, no further additions can be made for procedural violations like cash payment limits or TDS

TESTEC ASIA LIMITED,UNITED ARAB EMIRATES vs. THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA, VADODARA

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.44/Ahd/2024 िनधा"रण वष" /Assessment Year : 2022-23 Testec Asia Limited The Dy.Director Of Income Tax बनाम/ United Arab Emirates Circle, International Taxation V/S. P.O. Box No.16799, Dubai, Vadodara- 390 007 United Arab Emirates – 999999 (Or) Villa 11, Street 5, Medows 1, Emirates Hill, United Arab Emirates – Not Listed 999999 "थायी लेखा सं./Pan: Aajct 4035 A (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Virat Bhavsar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/09/2024 घोषणा की तारीख /Date Of Pronouncement: 30/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

Income Tax Rules, 1962, and had failed to take sufficient actions to ensure the transfer of TDS credit. The CIT(A) decided against the assessee, stating that the necessary steps were not taken as required by the rules. The additional

SUZLON GUJARAT WIND PARK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the above\nterms

Income\nTax Act, 1961 (the “Act”), claiming refund of ₹10,92,78,473/- on account of\nTDS/TCS. Subsequently, the assessee filed a revised return on 25.05.2018\nunder section 139(5), in which it made an additional claim of TDS

SHIVA PHARMACHEM LIMITED,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the Assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2021-22 Shiva Pharmachem Limited The Dy.Cit Shiva 12Th Floor, Vs Circle-2(1)91) Opp. Tricolour Hospital Vadodara Genda Circle, Vadodara-390 023 (Gujarat) Pan: Aajcs 3940 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 01/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By Assessee Is Filed Against The Order Of Commissioner Of Income Tax (Appeals) – National Faceless Appeal Centre – Delhi [Hereinafter Referred To As “The Ld.Cit(A)”] Passed On 24/07/2023 U/S. 250 Of The Income Tax Act,1961 (Hereinafter Referred To As “The Act”) Instituted Against The Order Dated 19/12/2022 Passed By The Assistant Director Of Income Tax, Cpc, Under Section 154 Of The Income-Tax Act, 1961, For The Assessment Year (Ay) 2021-22. Facts Of The Case: Shiva Pharmachem Liimited Vs. The Dcit Asst. Year 2021-22:

addition made by the CPC, Income Tax department on account of not granting credit of TDS/TCS amounting to Rs. 10,09,254/-. Shiva Pharmachem Liimited vs. The DCIT Asst. Year 2021-22: ii) For the year, the appellant Company M/s Shiva Pharmachem Limited entered into schemes of arrangement under section 230 to 232 of the Companies Act 2013 with

OM YASH PROJECTS LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.40/Ahd/2025 िनधा"रण वष" /Assessment Year: 2023-24 Om Yash Projects Ltd., Income Tax Officer, Office No. 1113, Aaron Spectra, बनाम/ Ward-3(1)(1), V/S. Rajpath Rangoli Road, Bodakdev, Ahmedabad Ahmedabad-380054 "थायी लेखा सं./Pan: Aacco4734C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kaushik Kejriwal & Ms. Kushboo Shah, C.A. Revenue By : Shri Rignesh Das, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/03/2025 घोषणा की तारीख /Date Of Pronouncement: 12/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Learned Additional / Joint From The Office Of The Commissioner Of Income Tax (Appeals)-2, Guwahati [Hereinafter Referred To As "Cit(A)"] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Dated 26.11.2024, In Connection With The Intimation Under Section 143(1) For The Assessment Year (A.Y.) 2023-24, Issued By The Centralized Processing Center (Cpc), Bangalore, Dated 09.01.2024. Om Yash Projects Ltd. Vs. Ito Asst. Year : 2023-24

income, as the demand raised and the proportionate reduction of TDS are not justified under law. - The appellant craves leave to add, alter, modify or delete any or all the grounds of appeal during the appeal proceedings. 6. The assessee also raised following additional

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

TDS was deducted on the said amount during FY 2013-\n14, the corresponding interest income was not reflected in the assessee's\nbooks for the relevant previous year. The AO, therefore, treated the said\nsum as undisclosed income of the assessee and added the same to the total\nincome. The learned CIT(A) confirmed this addition

AMISH UMESH JANI,THANE, MAHARASHTRA vs. INCOME TAX OFFICER WARD 4(2)(5), AHMEDABAD, GUJARAT

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

Bench: Shri Ramit Kochar (Accountant Member)

additions of Rs. 3,95,595/-, the assessee has submitted that this is rental income received from Landmark Education Breakthrough Technologies Pvt. Ltd. on which TDS

ROHINI GAUTAMBHAI SHAH,AHMEDABAD vs. THE ITO, WARD - 1(3)(1), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

TDS on income of the Late husband, Appellant also cannot be taxed on income of the late husband received after his death and hence the incomes of Rs.1,04628 and 10,59,006 be excluded/deleted from computation of income of the Appellant which is offered as taxable by the appellant and which is accordingly taxed by the AO and also

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

TDS on it. He observed that the said unsecured loan was received through banking channel. He further observed that the said lender was also an income-tax assessee and had filed return of income declaring an income of Rs.3,25,090/- for the year under consideration. He further observed that on perusal of ledger account, it was clearly seen that

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

TDS on it. He observed that the said unsecured loan was received through banking channel. He further observed that the said lender was also an income-tax assessee and had filed return of income declaring an income of Rs.3,25,090/- for the year under consideration. He further observed that on perusal of ledger account, it was clearly seen that

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

TDS on it. He observed that the said unsecured loan was received through banking channel. He further observed that the said lender was also an income-tax assessee and had filed return of income declaring an income of Rs.3,25,090/- for the year under consideration. He further observed that on perusal of ledger account, it was clearly seen that

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

TDS on it. He observed that the said unsecured loan was received through banking channel. He further observed that the said lender was also an income-tax assessee and had filed return of income declaring an income of Rs.3,25,090/- for the year under consideration. He further observed that on perusal of ledger account, it was clearly seen that