THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TDS, the disallowance u/s 40(a)(i) ensued. The assessee made submissions to demonstrate that the TDS was not required

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TDS, the disallowance u/s 40(a)(i) ensued. The assessee made submissions to demonstrate that the TDS was not required

VINUBHAI BECHARBHAI PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No. 60/Ahd/2025 िनधा"रण वष" /Assessment Year : 2023-24 Vinubhai Vecharbhai Patel Deputy Director Of Income Tax बनाम/ 20, Signature Residency, Opp. Cpc-Through V/S. Suvarna Bungalows, 100 Ft Jurisdictional Assessing Road, Thaltej, Officer, Ahmedabad – 380059 Deputy Commissioner Of Income Tax, Ward-3(1)(1), Ahmedabad – 380 015 "थायी लेखा सं./Pan: Aatpp 8055 H (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Jimi Patel, Ar Revenue By : Shri Rajeev Garg, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 15/12/2025 आदेश/O R D E R Per Sanjay Garg:

disallowed the TDS credit of Rs.17,93,370/- out of total TDS claimed of Rs.28,57,563/- by the assessee

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

disallowance of Rs.4,64,74,370/- being interest on delay in payment of statutory liabilities of TDS, service tax, VAT, GST and entry

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

disallowance of Rs.4,64,74,370/- being interest on delay in payment of statutory liabilities of TDS, service tax, VAT, GST and entry

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

disallowance of Rs.4,64,74,370/- being interest on delay in payment of statutory liabilities of TDS, service tax, VAT, GST and entry

SUMANGAL GLASS PVT. LTD.,BHACHAU vs. DCIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 2636/Ahd/2017 धििाधरणवरध/Asstt. Year: 2012-2013 Sumangal Glass Pvt. Ltd., D.C.I.T, Plot No.617/1-618-620, Vs. Circle-4(1)(1), Nh-8A,Po.Samakhiyari Ahmedabad (Piprapati), Bhachau Taluka, Samakhiyari-370150. Pan: Aaics6992G

TDS certificate to demonstrate with the expenses which were disallowed in earlier year on account of non-payment of TDS

NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

disallowed TDS credit. 2 On the facts and circumstances of the case as well as law on the subject, the learned

NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

disallowed TDS credit. 2 On the facts and circumstances of the case as well as law on the subject, the learned

ARCHIT CORPORATION,,BHAVNAGAR vs. ITO, WARD-2(3),, BHAVNAGAR

In the result, the appeal filed by the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 683/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 Archit Corporation Llp, I.T.O., (Earlier Known As Archit Corporation) Vs. Ward-2(3), 54, Ganesh Krupa, Bhavnagar. Vijayraj Nagar, Bhavnagar.

disallowed by the AO on account of non-deduction of TDS. The disallowance made by the AO was also subsequently

DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER (OSD)-II, RANGE-9,, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1499/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2009-10 Draipl-Mskel(Jv), Income Tax 2Nd Floor, “Msk”, Vs. Officer(Osd)-Ii, Passport Officer To Panjra Pol Road, Range-9, Ambawadi, Ahmedabad. Ahmedabad-380015. Pan: Aaaad3825B

disallowed by the AO on account of non-deduction of TDS. The disallowance made by the AO was also subsequently

THE ACIT, CIRCLE-4,, BARODA vs. M/S. WELSPUN PROJECTS LTD.,(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.,), BARODA

TDS deduction. The corresponding disallowance accordingly stands deleted. The CIT(A) thereafter confirms the remaining disallowance amount of Rs.64,02,620/- in lower

THE DY. CIT, CIRCLE-1(2),, BARODA vs. M/S. DELOITTE HASKINS & SELLS, BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2970/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T., M/S Deloitee Haskins & Sells, Circle-1(2), Vs. 31-Nutan Bharat Society, Vadodara. Alkapuri, Baroda.

TDS. Therefore there cannot be any disallowance of such expenses on account of short-deduction of TDS. 15.4 Regarding the room

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS. The AO further disallowed Rs.8,55,000/- of interest expenses paid to related parties due to non-deduction of TDS

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS. The AO further disallowed Rs.8,55,000/- of interest expenses paid to related parties due to non-deduction of TDS

SHRI PRAFUL D. THAKKAR,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(2),, AHMEDABAD

In the result, assessee’s appeal is allowed

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

TDS on balance of payment of Rs. 14,12,801/- should not be disallowed u/s. 40(a)(ia) of the Act. The details

SHRI SAMIR CHANDRAVADAB BHALAVAT,,BARODA vs. THE INCOME TAX OFFICER, SABARKANTHA WARD-4,, MODASA

In the result the appeal of the assessee is partly allowed

disallowance of transport expenses on account of non-deduction of TDS. Accordingly, we hold that there cannot be any disallowance

JERAMBHAI RATNABHAI PATEL,AHMEDABAD vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, WARD-5(1)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2022-23

disallowing the credit of Tax Deducted at Source to the tune of Rs. 9,82,156/- lying to the credit of the Appellant? 3. Whether the Ld. CIT(A) was right in law and on facts in denying the refund of TDS

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

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

disallowance of Rs. 97,716/- made u/s 40(a)(ia) on interest payment to NBFC without deduction of TDS. ITO vs. M/s. Bajaj