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”).

TDS under the provisions of Section 194A of the Act. 3.1 The learned CIT (A) also found that the assessee

GLOBAL FABRICS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13

194A on receipt of prescribed form, the mischief provided under section 40(a)(ia) is not attracted. 12. We find that no default can be said to have occurred in terms of the phraseology provided under section 40(a)(ia) of the Act in the facts of the case. Accordingly, we hold that the CIT(A) rightly cancelled the disallowance

HUBTOWN BUS TERMINAL (AHMEDABAD) PRIVATE LIMITED,AHMEDABAD vs. DCIT CIRCLE(TDS), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

TDS deducted under sections 194A and 195 of the Act. The CIT(Appeals) observed that the CBDT Circular relied upon

AQUAFIL POLYMERS CO.PVT.LTD.,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE,, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS amount of Rs.2,23,180/- under section 194A, but not deposited the same in government account till the date

THE ITO,PATAN WARD-3,, MEHSANA vs. M/S. SIDDHI VINAYAK TRANSPORT, MEHSANA

In the result, the Department’s appeal is partly allowed

Bench: Shri A.D. Jain & Waseem Ahmedassessment Year: 2008-09

TDS was deducted; and that therefore, the provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are applicable in this case. Vide reply dated 29.11.2010 the assessee had submitted that the provisions of section 194A

SHANGRILA EXPORTS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER-4(1)(3), AHMEDABAD

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

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1616/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S.Shangrila Exports Pvt. Ltd Income Tax Officer- 101, Studio Appt., Nr. Gota Chowdi, Vs. 4(1)(3), Gota, Pratyakshkar Bhawan, Ahmedabad-380015. Ahmedabad. Pan: Aafcs5236A

TDS under section 194A of the Act. 2. Briefly stated facts are that the assessee is a Private Limited company

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS was not deducted on the interest paid to such company though in terms of the provision of Section 194A

GRINDLY GASES & PETROCHEMICALS P. LTD.,VADODARA vs. THE JT. CIT, TDS RANGE, VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Grindly Gases & Petrochemicals P. Ltd. The Jcit, Tds Range 303, B.N. Chambers Vadodara. R.C. Dutt Road Vadodara 390 007. Pan : Aaaccs 7129 F (Applicant) (Responent) Assessee By : None : Shri Arvind Kumbhara, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 22/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश

TDS along with interest. The penalty order under section 271C proceeds on the footing that the assessee failed to deduct tax at source on interest of Rs. 42,51,571/- under section 194A

DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER (OSD)-II, RANGE-9,, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1499/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2009-10 Draipl-Mskel(Jv), Income Tax 2Nd Floor, “Msk”, Vs. Officer(Osd)-Ii, Passport Officer To Panjra Pol Road, Range-9, Ambawadi, Ahmedabad. Ahmedabad-380015. Pan: Aaaad3825B

TDS under the provisions of section 194A of the Act on the payment of such interest expenses. Therefore, the AO disallowed

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender

AQUAFIL POLYMERS CO.PVT.LTD.,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

section 194A(1), the TDS has to be deducted either at the time of making entry in the books of account

M/S. BAJAJ FOODS LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

Appeal of the assessee is allowed for statistical purposes

TDS required to be deducted as per section 194A of the Act also. Our attention was drawn to the relevant

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

section 194A (3) of the Act, it appears that it provides for exemption from deducting Tax Deducted at Source ['TDS

KAKHANI METAL PRIVATE LIMITED,,AHMEDABAD vs. ACIT, CIRCLE-2(1)(2),, AHMEDABAD

The appeals of the assessee are allowed

section 2(28A) of the Act, as opposed to the contention of the assessee. Page 4 of 6 ITA nos.512-513/AHD/2018 Asstt. Years 2013-14 & 2014-15 In view of the above, we hold that the impugned interest expenses is in the nature of purchases and therefore the same is outside the purview of TDS as envisaged u/s 194A

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

TDS on interest other than interest on securities, under Section 194A, aggregating gross amount to Rs.3,58,97,486/- for A.Y. 2016-17. The assessee

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

TDS on interest other than interest on securities, under Section 194A, aggregating gross amount to Rs.3,58,97,486/- for A.Y. 2016-17. The assessee

M/S. GANESH ENTERPRISE.,AHMEDABAD vs. THE ADDL. CIT, TDS, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2308/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. Tds, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad.

TDS under section 194A of the Act but failed to deposit the same in the account of government exchequer. However