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

Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said amount. No exemption

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

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

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

108). 4. The Ld. CIT(A) has passed the impugned order without granting reasonable opportunity of hearing and without issuing statutory notice under Section 250 of the Act during appellate proceedings. The order is thus vitiated for breach of natural justice and is bad in law. 3. The assessee was employed with Bharat Sanchar Nigam Limited (BSNL), a Government

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

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

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

108). 4. The Ld. CIT(A) has passed the impugned order without granting reasonable opportunity of hearing and without issuing statutory notice under Section 250 of the Act during appellate proceedings. The order is thus vitiated for breach of natural justice and is bad in law. 3. The assessee was employed with Bharat Sanchar Nigam Limited (BSNL), a Government

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

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

Bench: Ms Suchitra Kamble

108) of Income Tax Act, 1961. The compensation amount receipts in the hands of assessee as an employee of the BSNL, pursuant to the severance package, titled as BSNL Voluntary Retirement Scheme-2019 announced by the Department of Telecommunications(DoT), Central Government of India under total budgetary allocation approved by the Government is a special privilege/protection package granted

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

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

Bench: Ms Suchitra Kamble

108) of Income Tax Act, 1961. The compensation amount receipts in the hands of assessee as an employee of the BSNL, pursuant to the severance package, titled as BSNL Voluntary Retirement Scheme-2019 announced by the Department of Telecommunications(DoT), Central Government of India under total budgetary allocation approved by the Government is a special privilege/protection package granted

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

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

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

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

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

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

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

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

AXIS BANK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1 NOW CIRCLE-1(1)(1), AHMEDABAD

In the result appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 3. 2173/Ahd/2016 2011-12 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 4. 165/Ahd/2017 2012-13 Axis Bank Limited, D.C.I.T., Ahmedabad. Circle-1(1)(1) Ahmedabad. Pan: Aaacu2414K 5. 287/Ahd/2017 2012-13 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 6-7 520 & 2013-14 Axis Bank Limited, D.C.I.T., 521/Ahd/2018 & Ahmedabad. Circle-1(1)(1) 2014-15 Ahmedabad. Pan: Aaacu2414K 8-9 604 & 605/ 2013-14 D.C.I.T., Axis Bank Limited, Ahd/2018 & Circle-1(1)(1) Ahmedabad. 2014-15 Ahmedabad. Pan: Aaacu2414K

section 43D is a beneficial provision but the provision iS very clear when it states that " {a} in the case of a scheduled bank the income by way of interest in relation to such categories of bad and^dou^btful debts as may be prescribed having regard to the guidelines issued by the Reserve Bank of India in relation

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

108 ITR 719) and Ciba\nDyes Ltd. v. CIT (25 ITR 102), the Assessing Officer concluded that the mere\nproduction of vouchers was insufficient to discharge the burden of proof\nunder section 37(1) of the Act, particularly when the genuineness of\nexpenditure was in doubt. It was held that the possibility of a personal or\nnon-business element

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LIMITED, AHMEDABAD

TDS needs to be given while giving effect to this order. 53.3 From the above direction, we note that the learned CIT-A has just instructed the AO to allow the claim of the assessee subject to the direction. As such, at the time of hearing the learned DR has not brought any infirmity in the direction given

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LTD.,, AHMEDABAD

TDS needs to be given while giving effect to this order. 53.3 From the above direction, we note that the learned CIT-A has just instructed the AO to allow the claim of the assessee subject to the direction. As such, at the time of hearing the learned DR has not brought any infirmity in the direction given

RY MIDAS METACAST PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.435/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Ry Midas Metacast Private The Ito बनाम/ Limited Ward-3(1)(2) V/S. A-21,Zaveri Industrial Estate Ahmedabad – 380 015 Kathwada Road Kathwada Ahmedabad – 382 415 "थायी लेखा सं./Pan: Aaecr 5807 M (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Veerabadram Vislavath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 31/07/2025 घोषणा की तारीख /Date Of Pronouncement: 07/10/2025 आदेश/O R D E R Per Sanjay Garg:

section 40(a)(ia) of the Act on the ground that the TDS is not deducted on Job work expenses of INR 28,64,747 (75,96,250 - 47,31,507) in as much as the company has duly deducted the TDS under applicable provisions on the amounts which are required to be deductible and therefore the disallowance

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

108/- calculated by the appellant itself. SAT paid is 1.19% of the tax payable. The contention of the AO is correct. As per proviso to section 244A, no interest on amount of SAT is eligible. Case laws cited predate the amendment in the Act wherein clauses (a) & (aa) to section 244A(1) were inserted

BUDHIMAN ENTERPRISE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

108, Abhinav Arcade, Ward 1(1)(1), Nr. Kothawala Flats, Pritamnagar, Ahmedabad Paldi, Ahmedabad-380006 [PAN : AAACB 6343 A] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate Respondent by: Shri Abhijit, Sr. DR Date of Hearing 18.09.2025 Date of Pronouncement 25.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed

BUDHIMAN ENTERPRISE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

108, Abhinav Arcade, Ward 1(1)(1), Nr. Kothawala Flats, Pritamnagar, Ahmedabad Paldi, Ahmedabad-380006 [PAN : AAACB 6343 A] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate Respondent by: Shri Abhijit, Sr. DR Date of Hearing 18.09.2025 Date of Pronouncement 25.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed

AMBANI BUILDERS PRIVATE LTD.,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

10 (A) REGARDING THE ADDITION UNDER SECTION 68 ON ACCOUNT OF ADDITION TO SHARE CAPITAL. Your honour sir, the addition, to the share capital, was made out of bank account of Shri Dipak Ambani to whom the shares were allotted. Originally the amount was given by Dipak Ambani a director and share holder to the company by way of unsecured