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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS provisions. A survey operation under section 133A of the Act was carried out at the business premises of the assessee on 30.11.2015 by the Income Tax Authority of TDS Range, Ahmedabad. During the course of survey, it was observed

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS provisions. A survey operation under section 133A of the Act was carried out at the business premises of the assessee on 30.11.2015 by the Income Tax Authority of TDS Range, Ahmedabad. During the course of survey, it was observed

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

3. The brief facts leading to the case is this that the assessee had given inter-corporate deposit to six subsidiaries companies namely Dhanlaxmi Infrastructure Pvt. Ltd., Amit Intertrade Pvt. Ltd., Dhwani Infrastructure Pvt. Ltd., Rich Infrastructure Pvt. Ltd., Gujarat Mall Management Co. Pvt. Ltd. & Palitana Sugars Mills Pvt. Ltd. for business purposes. The lender company was closely held company

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

3. The brief facts leading to the case is this that the assessee had given inter-corporate deposit to six subsidiaries companies namely Dhanlaxmi Infrastructure Pvt. Ltd., Amit Intertrade Pvt. Ltd., Dhwani Infrastructure Pvt. Ltd., Rich Infrastructure Pvt. Ltd., Gujarat Mall Management Co. Pvt. Ltd. & Palitana Sugars Mills Pvt. Ltd. for business purposes. The lender company was closely held company

INCOME TAX OFFICER (TDS-3), AHMEDABAD, AHMEDABAD vs. TARUN SANTRAMDAS VARMA, AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

194-IA(2) applies with reference to each transferee, not the aggregate amount in the sale deed. The Ahmedabad ITAT in "Bhikhabhai Hirabhai Patel v. DCIT (TDS)", the Jodhpur ITAT in "Dalpat Singh Nanecha v. ITO (TDS)* and Central TDS reiterated that the threshold of Rs. 50 lakh applies individually per buyer "M/s Oxcia Enterprises Pvt Ltd v. DCIT seller

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

V. Nandakumar, CIT-DR\n\nसुनवाई की तारीख /Date of Hearing : 17/12/2024\nघोषणा की तारीख / Date of Pronouncement: 07/02/2025\n\nआदेश/ORDER\n\nPER ANNAPURNA GUPTA, ACCOUNTANT MEMBER\n\nThe above appeal is filed by the assessee against order passed by the ld.Pr.Commissioner of Income-1, Ahmedabad in exercise of revisionary jurisdiction under section 263 of the Income

ASHVINKUMAR NARANBHAI PATEL,AHMEDABAD vs. THE ITO, TDS-WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.722/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Ashvinkumar Naranbhai Patel The Ito बनाम/ 43, Shankar Society Part-1 Tds Ward-1 V/S. Near Meerambica Road Ahmedabad – 380 014 Opp. Amikunj Bus Stand Naranpura Ahmedabad – 380 013 "थायी लेखा सं./Pan: Aeipp 9274 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2025 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Confirming The Demand Raised Under Section 201(1) & 201(1A) By The Ito, Tds Ward 1, Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], In Relation To A.Y. 2015–16. Ashvinkumar Naranbhai Patel Vs. Ito Asst. Year : 2015-16

TDS, along with consequential interest under section 201(1A) of the Act. The Ld.CIT(A) affirmed the action of the AO without independent verification or analysis of key factual and legal aspects and summarily dismissed the appeal. 9.1. During the course of hearing before us, the AR of the assessee confined his arguments to the issue that the provisions

G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

3 of section 200 of the Act. In section 200A which deals with processing of the Statements prescribed the specific provision for levy of fee under section 234E was inserted w. e. f. 1.6. 2015. The main grievance of the appellant is that though section 234E came into effect w.e.f. 1.6. 2012 but since the enabling provision for computation

BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied – ITR filed Denied – ITR filed denied late late 3.5 Subsequently, the PCIT, examined the assessment record under section 263 of the Act and found that the assessment order dated 06.03.2023 was erroneous and prejudicial to the interests of the Revenue

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied – ITR filed Denied – ITR filed denied late late 3.5 Subsequently, the PCIT, examined the assessment record under section 263 of the Act and found that the assessment order dated 06.03.2023 was erroneous and prejudicial to the interests of the Revenue

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

194-I to the parties concerned. Further, the Assessee during the reassessment proceedings has filed confirmation of accounts, ITRs of the unsecured creditors with bank statements, ledger accounts, etc. However, the lower authorities have not accepted the unsecured loans, holding the same as not genuine, thereby making addition of the unsecured loans as well as the interest thereon

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

194-I to the parties concerned. Further, the Assessee during the reassessment proceedings has filed confirmation of accounts, ITRs of the unsecured creditors with bank statements, ledger accounts, etc. However, the lower authorities have not accepted the unsecured loans, holding the same as not genuine, thereby making addition of the unsecured loans as well as the interest thereon

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

TDS, along with consequential interest under section 201(1A) of the Act.\nITA No.1465/Ahd/2024\nArchanaben Rajendrasingh Deval\nAsst. Year: 2015-16\n9\nThe Ld.CIT(A) affirmed the action of the AO without independent\nverification or analysis of key factual and legal aspects and summarily\ndismissed the appeal.\n9. 1. During the course of hearing before

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

TDS at Rs. 1,46,141/- and addition in respect of bad debt of Rs. 10,60,667/-. Thereafter, the assessee filed appeal before the CIT(A). After giving effect to CIT(A) order total income was reduced to Rs. nil after setting off of unabsorbed depreciation of Rs. 3,06,93,299/-. 3.3 The case of the assessee

AKSHATAM CONSTRUCTION LLP,VADODARA vs. THE DCIT, CIRCLE-1(2), VADODARA

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1559/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-15 Akshatam Construction Llp, D.C.I.T., 302, Silver Coin, Vs. Circle-1(2), Shrenik Park Char Rasta, Vadodara. Nr. Akota Statdium, Vadodara-390020. Pan: Aaxfa6302N

v and facts by disallowing labour expenses ofRs. 3,87,500/- without proving Unreasonableness of payment to relative. • There were quotations called for the work of labour. We chose the lowest quotation which happened to be from my son, who is an experienced labour contractor. (We can attach the details if you will) • The selection is done through a genuine

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

194 has held that compensation received by industrial undertaking from insurance companies on account of loss raw materials and finished products in fire, would be eligible for deduction u/s. 80IA of the Act. In view of the above, we do not find any infirmity on the order of ld. CIT(A) in allowing the claim of deduction u/s. 80IC

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

194 has held that compensation received by industrial undertaking from insurance companies on account of loss raw materials and finished products in fire, would be eligible for deduction u/s. 80IA of the Act. In view of the above, we do not find any infirmity on the order of ld. CIT(A) in allowing the claim of deduction u/s. 80IC

SHRI CHAITANYA BANSIBHAI. NAGORI,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

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

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

194-IA of the Act and mentioned such ITA No. 377/Ahd/2020 [Shri Chaitanya Bansibhai Vs. PCIT] A.Y. 2015-16 - 3 - deduction of tax in the said sale agreement. However, surprisingly, it has also been noticed that there was no provision of section 194IA of the Act existed as on the date of making the sale agreement