HYDCO ENGINEERING PVT. LTD.,,CHHATRAL vs. THE INCOME TAX OFFICER, WARD-2(1)(3),, AHMEDABAD

In the result, the appeal is allowed

Section I94C(6). immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

SHRI VISHAL D PALANI,AHMEDABAD vs. THE ITO, TDS-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

section 194C before the making payment of hire charges to the shipping companies. The Assessing Officer directed the assessee to pay tax u/s.201(1) and levied interest u/s.201(1A) on the ground that TDS

SHRI VISHAL DILIP PALANY,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(4),, AHMEDABAD

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

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2009-10 Shri Vishal Dilip Palani, Income Tax Officer, C/O. Ketan H. Shah, Advocate, Vs Ward 9(4), 903, Sapphire Complex, C.G. Road, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Alopp 0931 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.J. Shah & Shri Rushin Patel, Ars Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 12/10/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Xv, Ahmedabad [“Cit(A) In Short]” Dated 04.02.2013. 2. At The Outset, It Is Noted That There Is A Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Giving Details Of The Deteriorating Health Of His Father As Well As Financial Problems Faced During The Relevant Period Which Resulted In The Said Delay. Keeping In View The Same, We Are Satisfied That There Was A Sufficient Cause For The Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. The Learned Departmental Representative Has Not Raised Any Objection In This Regard. We, Therefore, Shri Vishal Dilip Palani Vs. Ito Ay : 2009-10 2

section 194C before the making payment of hire charges to the shipping companies. The Assessing Officer directed the assessee to pay tax u/s.201(1) and levied interest u/s.201(1A) on the ground that TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

194C, 194H, 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

194C, 194H, 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

194C, 194H, 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

194C, 194H, 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

SHRI SAMIR CHANDRAVADAB BHALAVAT,,BARODA vs. THE INCOME TAX OFFICER, SABARKANTHA WARD-4,, MODASA

In the result the appeal of the assessee is partly allowed

1 to 118 and besides reiterating the submission made before the authorities below also contended that there was an amendment under the provisions of section 194C of the Act which directs that the assessee is outside the purview of the provisions of the TDS

CRYSTAL QUINONE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 1420/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12) बनाम/ Crystal Quinone Pvt. Ltd. Dcit, Cir-1(1)(2), Opp. Old Excise Chawky, Vs. Ahmedabad S.M. Road, Ahmedabad

TDS merely on the collection of PAN from the transport contractors. As such the assessee after the collection of PAN from the transport contractors was to furnish the necessary details of such transport contractors to the prescribed Income-Tax-Authority within the prescribed time as per the provision of sub section 7 of the section 194C

SUMMIT (INDIA) WATER TREATMENT & SERVICES LTD.,,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD, AHMEDABAD

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

1)(2), Ahmedabad, accepting the returned Income without any changes. 2. On scrutiny it was seen that the assesseee company had paid export freight amounting to Rs.2,03,66,683/- to Intern Ocean Shipping and Logistic Services. On verification of the ledger of the said payment it was noticed that the assessee has not deducted by TDS on the said

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

194C, 194H and 194J of the Act requires the assessee to deduct the TDS with respect to sum/income payable to a resident which has to be deposited in the account of Government Exchequer as provided under section 200 of the Act by the assessee. Thereafter, the assessee shall prepare statement containing the details of tax deducted at source which shall

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

Section 32 of the Income Tax Act, 1961 - Depreciation - Allowance/Rate of Assessment years 1991-92 and 1996-97-whether higher rate of depreciation is also admissible when motor lorry is used by assessee in his own business of transportation of goods on hire - In the judgement Hon'ble court Held- Yes' ITA Nos. 484 to 486/Ahd/2023 (ACIT Vs. Mahalaxmi Inferacontract

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

Section 32 of the Income Tax Act, 1961 - Depreciation - Allowance/Rate of Assessment years 1991-92 and 1996-97-whether higher rate of depreciation is also admissible when motor lorry is used by assessee in his own business of transportation of goods on hire - In the judgement Hon'ble court Held- Yes' ITA Nos. 484 to 486/Ahd/2023 (ACIT Vs. Mahalaxmi Inferacontract

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

Section 32 of the Income Tax Act, 1961 - Depreciation - Allowance/Rate of Assessment years 1991-92 and 1996-97-whether higher rate of depreciation is also admissible when motor lorry is used by assessee in his own business of transportation of goods on hire - In the judgement Hon'ble court Held- Yes' ITA Nos. 484 to 486/Ahd/2023 (ACIT Vs. Mahalaxmi Inferacontract

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7,49,455/- being VSAT charges and Rs. 72,500/- being lease line expenses. Assesse-e carried the matter before

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7,49,455/- being VSAT charges and Rs. 72,500/- being lease line expenses. Assesse-e carried the matter before

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7,49,455/- being VSAT charges and Rs. 72,500/- being lease line expenses. Assesse-e carried the matter before

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7,49,455/- being VSAT charges and Rs. 72,500/- being lease line expenses. Assesse-e carried the matter before