THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset, we note that the issue raised is identical to the issue raised by the Revenue in ITA 539/Ahd/2018 which we have decided against the Revenue and in favor of the assessee vide Paragraph No. 14 of this order. Therefore respectfully following the same

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset, we note that the issue raised is identical to the issue raised by the Revenue in ITA 539/Ahd/2018 which we have decided against the Revenue and in favor of the assessee vide Paragraph No. 14 of this order. Therefore respectfully following the same

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

193 ITR 321 (SC)], "each Page 27 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

193 ITR 321 (SC)], "each Page 27 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact

AXIS BANK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1 NOW CIRCLE-1(1)(1), AHMEDABAD

In the result appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 3. 2173/Ahd/2016 2011-12 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 4. 165/Ahd/2017 2012-13 Axis Bank Limited, D.C.I.T., Ahmedabad. Circle-1(1)(1) Ahmedabad. Pan: Aaacu2414K 5. 287/Ahd/2017 2012-13 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 6-7 520 & 2013-14 Axis Bank Limited, D.C.I.T., 521/Ahd/2018 & Ahmedabad. Circle-1(1)(1) 2014-15 Ahmedabad. Pan: Aaacu2414K 8-9 604 & 605/ 2013-14 D.C.I.T., Axis Bank Limited, Ahd/2018 & Circle-1(1)(1) Ahmedabad. 2014-15 Ahmedabad. Pan: Aaacu2414K

section 43D is a beneficial provision but the provision iS very clear when it states that " {a} in the case of a scheduled bank the income by way of interest in relation to such categories of bad and^dou^btful debts as may be prescribed having regard to the guidelines issued by the Reserve Bank of India in relation

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

Appeals are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset, we note that the issue raised is identical to the issue raised by the Revenue in ITA 539/Ahd/2018 which we have decided against the Revenue and in favor of the assessee vide Paragraph No. 14 of this order. Therefore respectfully following the same

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

Appeals are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset, we note that the issue raised is identical to the issue raised by the Revenue in ITA 539/Ahd/2018 which we have decided against the Revenue and in favor of the assessee vide Paragraph No. 14 of this order. Therefore respectfully following the same

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

TDS) under section 194-I, which supports the view of the Assessing Officer treating the income under the head ‘income from the house property’. The action of the Assessing Officer was thus confirmed. The assessee is aggrieved and is in further appeal before us. 6. We have heard the rival contentions, perused the material on record and duly considered facts

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

TDS) under section 194-I, which supports the view of the Assessing Officer treating the income under the head ‘income from the house property’. The action of the Assessing Officer was thus confirmed. The assessee is aggrieved and is in further appeal before us. 6. We have heard the rival contentions, perused the material on record and duly considered facts

THE ACIT, TDS CIRCLE,, AHMEDABAD vs. M/S. BHARTI AIRTEL LTD.,, AHMEDABAD

In the result, both the appeals of the revenue is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

section 194J upon seeking opinion of technical expert on the modalities of operations of roaming facilities. As a result whereof the Learned AO initiated fresh proceeding and ultimately by and under an order dated 26.03.2014 passed u/s 201(1)/201(1A) r.w.s. 254 of the Act rejected the claim of the assessee by declaring the assessee as “assessee in default

THE ACIT, TDS CIRCLE,, AHMEDABAD vs. M/S. BHARTI AIRTEL LTD.,, AHMEDABAD

In the result, both the appeals of the revenue is dismissed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

section 194J upon seeking opinion of technical expert on the modalities of operations of roaming facilities. As a result whereof the Learned AO initiated fresh proceeding and ultimately by and under an order dated 26.03.2014 passed u/s 201(1)/201(1A) r.w.s. 254 of the Act rejected the claim of the assessee by declaring the assessee as “assessee in default

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

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. MS. JAGSON COLORCHEM LIMITED, PHASE -II GIDC ESTATE VATVA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

TDS where the income arising to the non-resident by way of commission payments in itself is not chargeable to tax in India. We find that the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Gujarat High Court in the case of Nova Technocast (Supra), MGM Exports (Supra) as well

DEEP MULTIPLEX PVT. LTD.,BARODA vs. DCIT, CIRCLE 1(1) (1), BARODA

In the results, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1719/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2012-13 Deep Muliplex P.Ltd. Dcit, Cir.1(1)(4) 9, Arunoday Society Baroda. Vs 2, Mangaljyot Apartment Alkapuri Baroda Pan : Aabck 4719 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 12/02/2020 आदेश/O R D E R

TDS under section 194I of the Act, the income it has earned was in the nature of rental income, the same was to be treated under the head “income from house property” but and not under “business income: as claimed by the assessee. The AO accordingly calculated income of the assessee at Rs.43,94,534/- under the head “income from

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

TDS for legal & professional charges amounting to Rs.3,13,859/- while he deleted rest of the disallowance. Aggrieved, the assessee has come up in appeal before the Tribunal. 7. The ground no.1 raised by the assessee reads as under: ITA No.1591 and 2078/Ahd/2012 4 “1. The learned CIT(A) erred in fact and in law in confirming the action

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

TDS for legal & professional charges amounting to Rs.3,13,859/- while he deleted rest of the disallowance. Aggrieved, the assessee has come up in appeal before the Tribunal. 7. The ground no.1 raised by the assessee reads as under: ITA No.1591 and 2078/Ahd/2012 4 “1. The learned CIT(A) erred in fact and in law in confirming the action

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. AMOL DICALITE LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

193 Taxman 234 (SC). The Headnote of the said decision is reproduced below:- " Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to nonresident - Whether the moment a remittance is made to a non-resident, obligation to deduct tax at source does not arise; it arises only when such remittance is a sum chargeable under

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

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

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