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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 271C of the Act for the act of delayed remittance of ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 11 TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 271C of the Act for the act of delayed remittance of ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 11 TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS is not liable to be deducted by the assessee herein. The question of order passing under Section 201/201(1A) is infructuous and no order is required to be passed. ITA No.220/Ahd/2015 & CO No. 24/Ahd/2016 ITA No. 421/Ahd/2017 & C.O. No. 54/Ahd/2017 Asst.Year –2007-08 & 2008-09 C.O. No. 24/Ahd/2016(A.Y. 2007-08):- 17

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS is not liable to be deducted by the assessee herein. The question of order passing under Section 201/201(1A) is infructuous and no order is required to be passed. ITA No.220/Ahd/2015 & CO No. 24/Ahd/2016 ITA No. 421/Ahd/2017 & C.O. No. 54/Ahd/2017 Asst.Year –2007-08 & 2008-09 C.O. No. 24/Ahd/2016(A.Y. 2007-08):- 17

DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 40(a)(ia) of Rs. 9,16,306/-. The Ld. AO has discussed the issues at Paras 7 to 7.12 on pages 23 to 43 and Ld. CIT(A) has discussed in Paras 19 to 22 on Pages 17 to 24. 8. On identical issue has covered in favour of the assessee in its own case vide ITAT order

M/S. EDELWEISS BROKING LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(3), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 40(a)(ia) of Rs. 9,16,306/-. The Ld. AO has discussed the issues at Paras 7 to 7.12 on pages 23 to 43 and Ld. CIT(A) has discussed in Paras 19 to 22 on Pages 17 to 24. 8. On identical issue has covered in favour of the assessee in its own case vide ITAT order

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

section 194-I of the Act. 16. On the other hand the learned AR before us submitted that the discount given to the parties were incurred in the regular course of business and the same was not subject to the provisions of TDS. 17

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

section 194-I was deducted only on payment of Rs.6,00,000/-.\n\n9. The ld.counsel for the assessee stated the issue to have been adjudicated during the assessment proceedings. In this regard, he drew our attention to the reply filed to the ld.Pr.CIT placed before us\n\nat PB Page No.598 and 599, the contents of which are reproduced

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

17. Being aggrieved by the order of the learned CIT (A), both the assessee and the Revenue are in appeal before us. The assessee is in appeal against the confirmation of the addition for ₹ 3,04,82,419/- on account of non-deduction of TDS under section

THE DCIT,TDS CIRCLE,, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2216/Ahd/2013 2007-08 Dcit Nirma Limited Tds Circle, Nirma House, Ashram Ahmedabad Road, Ahmedabad-380009 Pan No. Aaacn5350K Revenue By : Shri Dileep Kumar, Sr. Dr. Assessee By : Shri S. N. Soparkar, Sr. Adv. With Shri Himanshu Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 27.11.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.01.2021 आदेश/O R D E R Per Waseem Ahmed: The Appeal Has Been Filed By The Revenue For A.Y. 2007-08 Which Is Arising From The Order Of The Cit(A)-Xxi, Ahmedabad Dated 13.06.2013, In The Proceedings Under Section 201(1)/201(1A) Of The Income Tax Act, 1961 For A.Y. 2007-08 (In Short “The Act”).

section 201(1) of the Act. 6. Both the learned DR and the AR before us vehemently supported the order of the authorities below as favourable to them. 7. We have heard the rival contentions of both the parties and perused the materials available on record. The Hon’ble Gujarat High Court has restored the appeal for fresh adjudication with

THE ACIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED,, AHMEDABAD

Bench: Us.

17,547/- and Rs.1,51,52,353/- which was disallowed by the AO with aid of section 40(a)(i) of the Act on account of non-deduction of TDS

BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing

MUKESH CHHOTELAL GUPTA,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is treated as allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Shri Mukesh Chhotelal Gupta The Dcit, Cir.(1)(1) Gupta Nivas Vs. Ahmedabad. Chandkheda Sabarmati Ahmedabad 380 015. Pan : Ablpg 9729 N (Applicant) (Responent) : Assessee By Shri S.N. Divatia & Shri Samir Vora, Ar : Shri Ashok Kumar Suthar, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 31/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025 आदेश आदेश/O R D E R आदेश आदेश

17,989/-, i.e., to the extent of interest income, and, as per his own statement, voluntarily disallowed the difference of Rs.23,04,395/-. 2.4 In the course of enquiry, the AO required the assessee to establish the source of interest income, the persons from whom borrowings were made, the flow of interest payments, deduction of tax at source

SAGAR POWERTEX PVT. LTD. (EARLIER SAGAR AGENCIES PVT.LTD.),AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.304/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2009-2010 Sagar Powertex Pvt. Ltd., J.C.I.T., (Earlier Sagar Agencies Pvt. Ltd.) Vs. Range-8, 803, Sahajanand Complex, Ahmedabad. Shahibaug Road, Shahiibaug Ahmedabad-380004. Pan: Aadcs0473P

TDS in pursuance to the circular No. 723 dated 19th September 1995 issued by the CBDT. Accordingly the learned CIT (A) confirmed the order of the AO. 16. Being aggrieved by the order of the learned CIT (A) the assessee is in appeal before us. 17. The learned AR before us contended that Corporation is an agent of foreign shipping

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

section 40(a)(ia) of the Act. The ld.counsel for the assessee therefore pleaded that the disallowance so made in all the years impugned before us be deleted. 14. The ld.DR on the other hand, was unable to controvert the factual contentions made by the ld.counsel for the assessee before us. He heavily relied on the order of 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

section 40(a)(ia) of the Act. The ld.counsel for the assessee therefore pleaded that the disallowance so made in all the years impugned before us be deleted. 14. The ld.DR on the other hand, was unable to controvert the factual contentions made by the ld.counsel for the assessee before us. He heavily relied on the order of 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

section 40(a)(ia) of the Act. The ld.counsel for the assessee therefore pleaded that the disallowance so made in all the years impugned before us be deleted. 14. The ld.DR on the other hand, was unable to controvert the factual contentions made by the ld.counsel for the assessee before us. He heavily relied on the order of 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

section 40(a)(ia) of the Act. The ld.counsel for the assessee therefore pleaded that the disallowance so made in all the years impugned before us be deleted. 14. The ld.DR on the other hand, was unable to controvert the factual contentions made by the ld.counsel for the assessee before us. He heavily relied on the order of the ld.CIT