SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

TDS on professional payments and the valuation of closing stock, stating that the AO had already examined these issues.", "result": "Partly Allowed", "sections": [ "263", "143(3)", "142

ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

TDS, and disallowance for such default “and the reason for limited scrutiny was “Lower amount disallowed under section 40(a)(ia) in ITR (Part A-01) in comparison to audit report”. He pointed out that even in the questionnaire issued to the assessee under section 142

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

TDS, and disallowance for such default “and the reason for limited scrutiny was “Lower amount disallowed under section 40(a)(ia) in ITR (Part A-01) in comparison to audit report”. He pointed out that even in the questionnaire issued to the assessee under section 142

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied – ITR filed Denied – ITR filed denied late late 3.5 Subsequently, the PCIT, examined the assessment record under section 263 of the Act and found that the assessment order dated 06.03.2023 was erroneous and prejudicial to the interests of the Revenue

BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied – ITR filed Denied – ITR filed denied late late 3.5 Subsequently, the PCIT, examined the assessment record under section 263 of the Act and found that the assessment order dated 06.03.2023 was erroneous and prejudicial to the interests of the Revenue

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:-

142 or section 148 or section 153A, as this case may be ; the assessee shall be liable to pay such tax together with interest payable under any provision of this 8 Nirma Limited Vs. DCIT AY : 2013-14 Act for any delay in furnishing the return", makes it clear that there is no difference between : (i) the tax paid under

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

section 142(1). The\nadditions made by the Assessing Officer comprised the following:\ni. Software expenditure of Rs.31,96,245/-\nii. Testing fees of Rs.50,29,391/-\niii. Consultancy charges of Rs.2,18,58,050/-\niv. Foreign exchange fluctuation loss of Rs.3,17,88,107/-\nV. Interest expenditure of Rs.1,76,03,597/-\n4. Being aggrieved, the assessee preferred

THE ITO, WARD-1(1)(3), AHMEDABAD vs. CREDO REAL ESTATE PVT. LTD(NOW AS M/S. CSBPROJECT PVT. LTD), AHMEDABAD

In the result, appeal filed by the Revenue is partly allowed for statistical purpose\nand the Cross Objection filed by the assessee is dismissed

TDS issue, the Tribunal held them to be genuine expenses and dismissed the Revenue's appeal.", "result": "Partly Allowed", "sections": [ "143(2)", "142

VINPACK AGRO PVT LTD,BANGALORE vs. ITO 4(1)(4) AHMEDABAD, AHMEDABAD

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2010-11

142(1) of the Act was issued. In response to the show cause notice, the assessee failed to furnish reply/clarification/explanation alongwith documentary evidence on the date of hearing fixed therein. 3.2 Since the said assessment is time barring assessment as observed by the Assessing Officer, the Assessing Officer proceeded on the basis of best judgement assessment under Section

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

section 142(1). The additions made by the Assessing Officer comprised the following: i. Software expenditure of Rs.31,96,245/- ii. Testing fees of Rs.50,29,391/- iii. Consultancy charges of Rs.2,18,58,050/- iv. Foreign exchange fluctuation loss of Rs.3,17,88,107/- v. Interest expenditure of Rs.1,76,03,597/- ITA No.623 and 632/Ahd/2024 3 4. Being

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

TDS of Rs.33,11,027/- and Rs.4,31,63,343/- as interest paid on service tax, VAT, GST and entry tax. A query was raised under Section 142

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

TDS of Rs.33,11,027/- and Rs.4,31,63,343/- as interest paid on service tax, VAT, GST and entry tax. A query was raised under Section 142

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

TDS of Rs.33,11,027/- and Rs.4,31,63,343/- as interest paid on service tax, VAT, GST and entry tax. A query was raised under Section 142

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

142(1) dated 01.10.2015 assessee company was requested to show cause as to why the losses of (-) Rs. 1,00,00,000/- be not disallowed it being fictitious/paper transactions (without delivery)? 7.2 In response to the above, the assessee, vide its letter received in this office on 02.11.2015 submitted as under: "Vide point no. 1 of the notice, your good

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

142(1) dated 01.10.2015 assessee company was requested to show cause as to why the losses of (-) Rs. 1,00,00,000/- be not disallowed it being fictitious/paper transactions (without delivery)? 7.2 In response to the above, the assessee, vide its letter received in this office on 02.11.2015 submitted as under: "Vide point no. 1 of the notice, your good

NATRAJ CONSTRUCTION CO.,MEHSANA vs. THE ACIT, CIRCLE GANDHINAGAR, GANDHINAGAR

In the result, both the appeals filed by the assessee are partly allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

TDS claim amounts to Rs.2,01,61,877/-. The assessee has not received any notices under Section 142(1) of the Act as it has been