HASMUKHBHAI JAYANTIBHAI PATEL,AHMEDABAD vs. ITO WARD 2(1)(2), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 194-IA to deduct TDS on such consideration on behalf of transferor/seller and thus, consequential late filing fees imposed on assessee was to be deleted. 12. In the case of Archanaben Rajendrasingh Deval vs. Income-tax Officer, TDS [2025] 173

THE DCIT, CIRCLE-4,, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1`),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LTD.,, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

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

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

THE ACIT, PATAN CIRCLE,, PATAN vs. M/S. RAJENA AGRO PRODUCTS PVT. LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 584/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S. Rajena Agro Products Pvt. Ltd. D.C.I.T., C/O. Rangwala & Co., Vs. Patan Circle, 305, Sakar-1, Patan. Opp. Nehru Bridge, Navrangpura, Ahmedabad.

173/- on account of non-deduction of TDS. 4. The assessee in the year under consideration has incurred certain expenses without deducting the TDS under the respective provisions of the Act. The relevant details of the expenses stand as under: Sr. No. Name of payment Amount(Rs.) 1. Export Commission 1,75,283/- 2. Export Transport

RAJENA AGRO PRODUCTS PVT. LTD.,,PATAN vs. THE DY.CIT, PATAN CIRCLE,, PATAN

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 584/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S. Rajena Agro Products Pvt. Ltd. D.C.I.T., C/O. Rangwala & Co., Vs. Patan Circle, 305, Sakar-1, Patan. Opp. Nehru Bridge, Navrangpura, Ahmedabad.

173/- on account of non-deduction of TDS. 4. The assessee in the year under consideration has incurred certain expenses without deducting the TDS under the respective provisions of the Act. The relevant details of the expenses stand as under: Sr. No. Name of payment Amount(Rs.) 1. Export Commission 1,75,283/- 2. Export Transport

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

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

TDS provisions, expenses incurred for earning exempt income, ICDS adjustments, and refund claims. Accordingly, notices under sections 143(2) and 142(1) were issued on 29.06.2021 and 15.12.2021 respectively, and the assessee furnished its responses thereunder. During the course of assessment proceedings, the Assessing Officer noted that the assessee had earned exempt income amounting to Rs.8,28,12,464/- during

EXPRESS CARGO CARRIERS PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2015-16

TDS default pertains to procedure, then the provisions of section 4(a)(ia) does not become applicable and the decisions of the same were also submitted. In the light of the above facts and submission, it is respectfully submitted that the addition made by the learned A.O. under section 40(a)(ia) totalling to Rs.1,28,93,652/- is required

PIRAMAL FINANCE PVT. LTD.,,MUMBAI vs. THE ACIT, CIRCLE-2(1)(2),, VADODARA

In the result, appeal preferred by the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

SECTION 35AC OF THE ACT AMOUNTING TO Rs.2,36,08,173/- 1. On the facts and circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO of denying the deduction u/s 35AC of the Act on the alleged ground that the amount contributed to the eligible institution is spent for non-eligible

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

173 excess considered by AO) u/s. 271C of the Act on account of default on TDS payments. It is submitted that Ld. CIT(A) has not appreciated that provisions of Section

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

173 excess considered by AO) u/s. 271C of the Act on account of default on TDS payments. It is submitted that Ld. CIT(A) has not appreciated that provisions of Section

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

173 excess considered by AO) u/s. 271C of the Act on account of default on TDS payments. It is submitted that Ld. CIT(A) has not appreciated that provisions of Section

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

173 excess considered by AO) u/s. 271C of the Act on account of default on TDS payments. It is submitted that Ld. CIT(A) has not appreciated that provisions of Section

M/S. FAG BEARINGS INDIA LTD.,BARODA vs. THE ACIT, CIRCLE-1(2),, BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S. NABROS PHARMA LTD., AHMEDABAD

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE ACIT.,CIRCLE-1(2),(TPO), BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(2),, BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore