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

143(3) of the Act additions were made to its income on account of disallowances of expenses on which the assessee had failed to deduct TDS ,in terms of provisions of section 40(a)(ia) of the Act. The assessee was noted to have made payment amounting to Rs.15,09,50,972/- without deducting TDS, and therefore, applying provisions

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?

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 and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice u/s 143

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

143(3) of the Act has not allocated the research and development expenses to the eligible unit for the purpose of computing the deduction under section 80-IC of the Act. Admittedly, there is no change in the facts and circumstances of the year under consideration viz a viz the earlier assessment year i.e. 2010-11, thus

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

143(3) of the Act has not allocated the research and development expenses to the eligible unit for the purpose of computing the deduction under section 80-IC of the Act. Admittedly, there is no change in the facts and circumstances of the year under consideration viz a viz the earlier assessment year i.e. 2010-11, thus

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) arising out of the order dated 28.02.2015 passed by the Deputy Commissioner of Income Tax, Circle – 2(1)(1), Ahmedabad for the Assessment Year 2012-13 with the following grounds: “1. The Ld.CIT(A) has erred in law and on facts in deleting the disallowance of foreign

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-4,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

143(3) of the Income-tax Act, 1961. ITA No. 363/Ahd/2014 : AY: 2007-08 – Assessee’s appeal 2. In this appeal filed by the assessee, grievances raised are as follows:- ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 3 of 37 1. The order

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

143(3) of the Income-tax Act, 1961 for the Assessment Year 2011-12. 2. The cross-objection filed by the assessee is not pressed and accordingly dismissed summarily. 3. So far as the appeal filed by the Revenue is concerned, the grievances of the Assessing Officer are as follows:- “1 On the facts and circumstances

M/S. INOX INDIA LTD.,,BARODA vs. THE PR. CIT-1,, VADODARA

In the result, the appeal is allowed

1) of the Act, which was applicable even during the currency of Circular No.7 dated 22.10.2009. According to him, the TDS was required to be made on commission payments to non-residents for rendering sale service out of India. Since the assessee has not deducted TDS on such payments, Pri. CIT was of the opinion that the expenditure of Rs.99

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

143(3) of the Income Tax Act, 1961 (the Act) concerning AYs. 2012-13 & 2016-17. 2. Since, in these two appeals assessee and facts & circumstances are common, therefore, for the sake of brevity, we would like to dispose of these matters by way of a common order. 3. We first take up ITA No.1245/Ahd/2019

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

143(3) of the Income Tax Act, 1961 (the Act) concerning AYs. 2012-13 & 2016-17. 2. Since, in these two appeals assessee and facts & circumstances are common, therefore, for the sake of brevity, we would like to dispose of these matters by way of a common order. 3. We first take up ITA No.1245/Ahd/2019

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

143(3) of the Income Tax Act, 1961, for the assessment year 2014-15. 2. The Assessing Officer has raised following grievance:- “The Ld. CIT(A) has erred in law and on facts in deleting the disallowance u/s 40(a)(ia) of the IT Act of Rs.1,66,95,647/- on account of commission paid to non-resident without properly

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:— (i) Section 40(a)(i) of the Act :— "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

M/S. PANASONIC ENERGY INDIA CO.LTD,VADODARA vs. THE PR. CIT-2,, BARODA

In the result, the appeal is allowed

143(3) was framed without proper enquiry and verification despite the fact that the AO had examined the issue at length and had called for various details during the course of assessment. 5. The learned CIT erred in fact and in law in holding that the Appellant has not deducted TDS as per section 195 on payment made

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

143(3) r.w.s. 163 of the Income-tax Act, 1961 for the Assessment Year 2008-09. 2. The cross-objection filed by the assessee is not pressed and accordingly dismissed summarily. 3. So far as the appeal filed by the Revenue is concerned, the grievances of the Assessing Officer are as follows:- “1 On the facts and circumstances