M/S. ROQUETTE INDIA PRIVATE LTD.,,MUMBAI vs. THE PR. CIT-3, AHMEDABAD

Appeal of the Assessee is allowed

TDS on advertisement expenses of Rs. 66.55 lakh and legal & professional fee expenses of Rs. 778.49 lakh. In this regard, it is pertinent to mention here that as per section 40(a)(ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under chapter XVII-B and such tax has not been

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS was not deducted as per the provision. U/S 14A for Expenses The AO disallowed expenses that were related related to Exempt Income to income exempt from tax under Section 14A. The CIT(A) deleted the disallowance for certain years, finding insufficient grounds for the AO’s action in those cases. ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India

BACKBONE TARMET NG JV,AHMEDABAD vs. THE INCOME-TAX OFFICER, WARD-5(2)(2), AHMEDABAD

The appeal of the assessee is allowed in above terms

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2005-06 Vs. Backbone Tarmet Ng Jv, The Income-Tax Officer, A-9, Kumud Apartment, Ward-5(2)(2), Near Stadium Five Roads, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Aaaab 3885 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Shri Vipul Chavda, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28/03/2024 घोषणा की तारीख /Date Of Pronouncement: 05/04/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.06.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. Grounds Raised Are As Under :- “1. The Ld. Cit(A)-Nfac Erred On Facts & In Law In Deciding Appeal Ex- Parte Without Appreciating That Business Of The Appellant Has Been Closed Since Covid-19 & Therefore, In Absence Of Any Office, Notice(S) Claimed To Be Have Been Served Through Email Could Not Be Communicated To The Partners Of The Appellant. Without Prejudice To This It Is Submitted That No Notice(S) Came To Be Served On The Appellant At The Designated Email Stated In Form No. 35 For The Purpose Of Service Of Notice(S). Backbone Tarmet Ng Jv Vs. Ito Ay : 2005-06 2

127 taxmann.com 245 (Gujarat). “Section 10(10C) of the Income-tax Act, 1961 - Voluntary retirement payments (Illustration) - Assessee, an employee of a bank, opted for scheme of early voluntary retirement as declared by bank and received a sum of certain amount - He filed his return of income without claiming benefit of exemption under section 10(10C) on said amount - Same

UNIMED TECHNOLOGIES LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2016-17 Unimed Technologies Limited Acit, Cir.2(1)(1) Survey No.22 & 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B Asstt.Year : 2016-17 Acit, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 & 22, Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2025 आदेश आदेश/O R D E R आदेश आदेश

TDS and interest charged thereon. However, the Ld. CIT(A) upheld the disallowance of consultancy fees amounting to Rs.2,18,58,050/-, incurred by the assessee in respect of regulatory and technical consultancy services obtained from Quality Executive Partners Inc., USA, for obtaining approvals from the USFDA for its manufacturing facility at Baska. The CIT(A) was of the view

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, RACE COURSE vs. UNIMED TECHNOLOGIES LIMITED, HALOL

Accordingly dismissed.\n18.9 Based on the findings and conclusions set out hereinabove, the\nappeal filed by the Revenue stands dismissed, whereas the appeal filed by\nthe assessee is partly allowed

TDS\nand interest charged thereon.\nHowever, the Ld. CIT(A) upheld the disallowance of consultancy fees\namounting to Rs.2,18,58,050/-, incurred by the assessee in respect of\nregulatory and technical consultancy services obtained from Quality\nExecutive Partners Inc., USA, for obtaining approvals from the USFDA for\nits manufacturing facility at Baska. The CIT(A) was of the view

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