XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

13 (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C; he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: 23. Even considering that

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

13 (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C; he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: 23. Even considering that

INCOME TAX OFFICERS (TDS),, GANDHINAGAR vs. SHRI RANG INFRASTRUCTURE PVT. LTD.,, GANDHINAGAR

In the result, the appeal of Revenue is allowed for statistical purpose

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2266/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2010-11)

TDS)vs. M/s. Shri Rang Infrastructure Pvt. Ltd.] A.Y. 2010—11 - 13 - 9.4 Applying the principles the Hon’ble High Court observed that the period prescribed in the unamended section 275 cannot be described as a statute of repose. It further held that, “It has also been held that this provision is a procedural one. Learned counsel for the assessee

EAGLE STEEL INDUSTRIES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri P. K. Kedia & Shri Mahavir Prasad)

TDS, filing of PAN of the Payee-Transporter alone is sufficient and no confirmation letter as required by the learned CIT is required; 13 . A.Y. 2012-13 (v) Sections 194C(6) and Section 194C(7) are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is allowed

13-07-2017 Date of pronouncement : 26-09-2017 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-III, Ahmedabad dated 31-03-2014, in proceedings under section 154 of the Income Tax Act, 1961; in short “the Act”. 2. The revenue has raised following ground

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2,84,72,399 3

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2,84,72,399 3

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2,84,72,399 3

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2,84,72,399 3

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present 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 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

TDS u/s 40(a)(ii) of the Act? 5. Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in making disallowance of Rs. 17,790/- for penalty expenses? 6. Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in making addition

KHURANA ENGINEERING LTD.,,AHMEDABAD vs. THE ACIT.(OSD),CIRCLE-1,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

section 80IA(4) as a developer. The assessee submitted that it has derived profits from an undertaking in respect of infrastructural activities being road development of Airport terminal Plant, Canal Syphone Work, Diaphram Wall and development of Airport terminal etc., with State or Central Government. The assessee submitted that the work carried out by the assessee is in the nature

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

section 80IA(4) as a developer. The assessee submitted that it has derived profits from an undertaking in respect of infrastructural activities being road development of Airport terminal Plant, Canal Syphone Work, Diaphram Wall and development of Airport terminal etc., with State or Central Government. The assessee submitted that the work carried out by the assessee is in the nature

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

section 80IA(4) as a developer. The assessee submitted that it has derived profits from an undertaking in respect of infrastructural activities being road development of Airport terminal Plant, Canal Syphone Work, Diaphram Wall and development of Airport terminal etc., with State or Central Government. The assessee submitted that the work carried out by the assessee is in the nature

VIPUL FORMS & GRAPHICS PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CPC,TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3091/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2014-15)

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

TEXRAJ REALTY PVT.LTD.,,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

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

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2015-16

TDS so deducted which was required to be withdrawn as you had not shown corresponding income in the A. Y. under consideration.” 3.2 Learned PCIT accordingly issued a notice under Section 263 of the Act to the assessee pointing out the above errors and giving the assessee an opportunity to show-cause as to why the order passed

GUJARAT ENERGY TRANSMISSION CORPN.LTD.,,BARODA vs. THE CIT-1, BARODA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

13-02-2023 under section 143(3) of the I T Act. 5.0 The above grounds of appeal are without prejudice to each other. 6.0 The appellant craves leave to add to, alter , delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” 4. The facts leading to the present

GUJARAT ENERGY TRANSMISSION CORPORATION LTD.,,VADODARA vs. THE DCIT, , VADODARA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

13-02-2023 under section 143(3) of the I T Act. 5.0 The above grounds of appeal are without prejudice to each other. 6.0 The appellant craves leave to add to, alter , delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” 4. The facts leading to the present

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

13. Deleting the disallowance of Rs.4,31,63,343/- being the interest on service tax + VAT interest, GST interest and entry tax interest is the subject matter before us. 14. The Ld. AO made a disallowance of Rs.4,64,74,370/- being interest on delay in payment of statutory liabilities of TDS, service tax, VAT, GST and entry