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:

exempted the assessee from TDS deduction, had not been furnished. Further, since no TDS had been deducted on these ITA Nos.353

THE ACIT, TDS CIRCLE,, AHMEDABAD vs. M/S. HAKMICHAND D & SONS,, AHMEDABAD

In the result, appeal filed by the revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

TDS is a mechanism to avoid nonpayment of taxes by payees. Legislature in its superior wisdom' has intended that Govt. Bodies will not venture into nonpayment of their income tax therefore they are exempted

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

exempted from TDS by provisions of DTAA. This is not correct. The payments have been made for obtaining certificates for medicines

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

exempted from TDS by provisions of DTAA. This is not correct. The payments have been made for obtaining certificates for medicines

HYDCO ENGINEERING PVT. LTD.,,CHHATRAL vs. THE INCOME TAX OFFICER, WARD-2(1)(3),, AHMEDABAD

In the result, the appeal is allowed

exempt from non deduction of TDS and the AO has correctly invoked the provisions of section 40(a)(ia) of the I.T. Act, 1961 on such

JAYESHKUMAR TULSIDAS SUTARIA,AHMEDABAD vs. THE ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

exemption under Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said

JAYESHKUMAR TULSIDAS SUTARIA,AHMEDABAD vs. THE ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

exemption under Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

TDS provisions, expenses incurred for earning exempt income, ICDS adjustments, and refund claims. Accordingly, notices under sections 143(2) and 142(1) were

SOHAMNAGAR CO-OP HOUSING SOCIETY VIBHAG-III,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN

In the result, Ground Number 3 of the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR vs. THE SARDAR PAEL COOPERATIVE CREDIT SOCIETY LIMITED, GANDHINAGAR

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

Bench: The Final Hearing Of The Appeal.

exemption from deducting Tax Deducted at Source [‘TDS’ for short] from the income on interest other than interest on securities

GUJARAT STATE AGRICULTURE MARKETING BOARD,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

exempt, and such entities are also not required to file their return of income. The Circular further clarifies that no TDS

GUJARAT STATE AGRICULTURE MARKETING BOARD,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

exempt, and such entities are also not required to file their return of income. The Circular further clarifies that no TDS

DHIRAJLAL SAVAILAL SHAH,AHMEDABAD vs. THE AO,CPC, BANGALORE PRESENT JURIDICTION THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Final Hearing Of Appeal.”

TDS. However, the same was not given credit by the CPC as the corresponding income was not admitted by the assessee as the assessee derived the said income from agricultural rural land which is exempt