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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the 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

194C(1) for payments made to the outside parties and consequently the disallowance made u/s.40(a)(ia) by the authorities below are deleted. The appellant thus gets relief of Rs.56,03,210/-.” 7. We also adopt the same reasoning to conclude that both the lower authorities have erred in making the impugned Section 40(a)(ia) disallowance on the freight

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

In the result, the appeal of the assessee is allowed

TDS u/s. 194C(1) for payments made to the outside parties and consequently the disallowance made u/s.40(a)(ia) by the authorities below are deleted. The appellant thus gets relief of Rs.56,03,210/-.” 7. We also adopt the same reasoning to conclude that both the lower authorities have erred in making the impugned Section 40(a)(ia) disallowance

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

3 - excavated earth or minerals which belongs to Principal and not to the assessee. Thus, the same are used for transportation of goods of third party for hire. On this aspect, the assessee further relied upon the judgment passed by the Hon’ble Apex Court in the case of CIT vs. Gupta Global Exim (P.) Ltd., reported

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

3 - excavated earth or minerals which belongs to Principal and not to the assessee. Thus, the same are used for transportation of goods of third party for hire. On this aspect, the assessee further relied upon the judgment passed by the Hon’ble Apex Court in the case of CIT vs. Gupta Global Exim (P.) Ltd., reported

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

3 - excavated earth or minerals which belongs to Principal and not to the assessee. Thus, the same are used for transportation of goods of third party for hire. On this aspect, the assessee further relied upon the judgment passed by the Hon’ble Apex Court in the case of CIT vs. Gupta Global Exim (P.) Ltd., reported

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

TDS liability arise under l.T.Act. • The car in this case per se was availed on a rental basis and the limit under 1941 was Rs. 1.8L. • It was not a car facility taken on contractual basis to be charged u/s 194C. 3. The 1st issue raised by the assessee in ground No. 1 is that the learned

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

TDS certificates. The lack of financial risk or investment suggested that the assessee did not assume the typical risks associated with a developer's role. The AO observed that payments received by the assessee were subject to tax deduction under section 194C of the Act, which applies to payments to contractors which further indicated that the assessee was operating