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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS certificates as under: 203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS certificates as under: 203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 115JB of the Income Tax Act, 1961. The Assessing Officer determined total book profit of Rs. 2,73,28,938/-. In the same assessment year, disallowances was made on account of late payment of provident fund at Rs. 624/-. The addition was also made on account of no TDS on payment of commission at Rs. 29,110/-. The Assessing

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

TDS under section 192 of the Act. During the course of assessment proceedings, the Assessing Officer noticed that certain employees had undertaken journeys involving a foreign leg and the assessee had not deducted tax at source on such payments. Accordingly, notices were issued to the assessee asking it to explain as to why it should not be treated

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

TDS under section 192 of the Act. During the course of assessment proceedings, the Assessing Officer noticed that certain employees had undertaken journeys involving a foreign leg and the assessee had not deducted tax at source on such payments. Accordingly, notices were issued to the assessee asking it to explain as to why it should not be treated

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates. The pre-amended and the amended provisions of section 199 are extracted hereunder: "Section 199: Credit for tax deducted (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates. The pre-amended and the amended provisions of section 199 are extracted hereunder: "Section 199: Credit for tax deducted (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS) from Chhatisgarh 33,23,630 Surguja Power Ltd. on deposits with them TOTAL 33,23,630 From the above, it can be seen that the Company was mandatorily required to place a Deposit with M/s. Chhattisgarh Surguja Power Ltd. towards Gujarat’s share of power in Chhattisgarh Ultra Mega Power Project. Hence, interest on the same has been earned

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

TDS payable along with interest u/s 201(1A) of the Act. 3. Aggrieved by the order of AO, the assessee preferred an appeal before the Ld.CIT(A), who allowed the appeal of the assessee by deleting the demand raised by the AO. While passing his order, the Ld.CIT(A) noted following points: 1. The assessee has not provided any specifications

VIJAYBHAI DASHRATHBHAI PATEL,,AHMEDABAD vs. THE ACIT, CIRCLE-7(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Us: -

192. The ld. Departmental Representative primarily relied on the observations made by ld. CIT(A) in his order and confirmed the penalty u/s 271(1)(c) of the Act. 5. We have heard rival contentions and perused the material available on record. The issue for consideration before us is scope of Explanation 3 to section 271(1

SPACE DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee stands dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2023-24 Space Developers The Ito 501, Gurukrupa Avenue, Vs Ward-1(1)(3) Nr. Manekbaug Hall Ahmedabad Ambawadi Ahmedabad – 380 015 (Gujarat) Pan: Absfs 0313 F (Applicant) (Responent) : Assessee By Shri Sakar Sharma, Ar Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/11/2024 घोषणा की तारीख /Date Of Pronouncement: 19/11/2024 आदेश/O R D E R

TDS and taxing the corresponding income are governed by the provisions of section 199 of the Income Tax Act, 1961 and Rule 37BA of the Rules extracted hereunder: [Credit for tax deducted. 199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment

INFIBEN AVENUES LTD (FORMERLY INFIBEAM INCORPORATION LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted from employees as required under section 192 of the Act, along with necessary compliance documentation. Furthermore, the company articulated its accounting treatment for ESOPs, adhering to guidelines issued by the ICAI, which stipulate recognizing expenses related to equity- settled share-based payment plans upon service receipt, with appropriate credit to equity accounts. The assessee company underlined its systematic

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

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

TDS Rs. Deducted F.Y. 2012-13 1 SCHAMKA Technology Pvt. Ltd. 28973253 2% 591290 2 Indian Red Cross Society 796670 2% 16258 3 Valsad Raktdan Kendra 7333450 2% 149663 4 Kruise Pathline Pvt. Ltd. 3783166 2% 77207 5 Heaithfore Technologies Ltd. 14658601 2% 299156 (Formerly known as Religare Technologies Ltd.) 6 Indu Health Research Foundation 6753789 2% 137832 Trust

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

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

TDS Rs. Deducted F.Y. 2012-13 1 SCHAMKA Technology Pvt. Ltd. 28973253 2% 591290 2 Indian Red Cross Society 796670 2% 16258 3 Valsad Raktdan Kendra 7333450 2% 149663 4 Kruise Pathline Pvt. Ltd. 3783166 2% 77207 5 Heaithfore Technologies Ltd. 14658601 2% 299156 (Formerly known as Religare Technologies Ltd.) 6 Indu Health Research Foundation 6753789 2% 137832 Trust

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

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

TDS Rs. Deducted F.Y. 2012-13 1 SCHAMKA Technology Pvt. Ltd. 28973253 2% 591290 2 Indian Red Cross Society 796670 2% 16258 3 Valsad Raktdan Kendra 7333450 2% 149663 4 Kruise Pathline Pvt. Ltd. 3783166 2% 77207 5 Heaithfore Technologies Ltd. 14658601 2% 299156 (Formerly known as Religare Technologies Ltd.) 6 Indu Health Research Foundation 6753789 2% 137832 Trust

SHRI JAYANTILAL DHANJIBHAI RAY,VADODARA vs. THE DCIT, CPC , BANGLORE

In the result, we hold that ld

TDS u/s. 192 of the Act does not confer right to the appellant to claim employer-employee relationship especially when appellant himself is a managing director of the company and the entire control is in his hand. Accordingly, the ld. CIT(A) held that assessee is earning business and professional income and the benefit of section

ANUNAY FAB PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-1,, AHMEDABAD

In the result, Ground No. 4 of the assessee’s appeal is dismissed

Bench: Of The Final Hearing Of Appeal.”

1 is general in nature and does not require any specific adjudication. Ground No. 2: Addition of Rs. 14,13,428/- for non-deduction of TDS on purchase of being designs being held as fee for technical u/s 40(a)(i) of the Act: 4. The brief facts of the case are that during assessment, the ld. A.O. found that

THE DCIT, CIRCLE-4(1) (1), , AHMEDABAD vs. SANGHI INFRASTRUCTURE LTD.,, AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1647/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013

192 Other Liability 2,83,09,807 Total Interest free Funds 4,03,93,022 Interest free advances: (As on 31/03/20121) 2,41,13,723 Thus from the above table it can be said that the Assessing Officer has erred in observing that in the absence of own funds the appellant would have utilized borrowed funds for giving interest free