THE ACIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED,, AHMEDABAD

Bench: Us.

TDS /tax withholding as per provisions of section 195 of the IT Act." 8.4 In this regard, in the appellate

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

Section 195 of the Act and in view of insertion of Explanation 2 below the 195(1) of the Act with retrospective effect put the rest all ambiguity whatsoever prevailing in the matter and as such the assessee was required to make TDS

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

Section 195 of the Act and in view of insertion of Explanation 2 below the 195(1) of the Act with retrospective effect put the rest all ambiguity whatsoever prevailing in the matter and as such the assessee was required to make TDS

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

section 195 of the Act and observed that even if the agents have rendered services outside India, their right to receive commission was in India and therefore the commission income accrued in India. Ld. AO framed a view that the TDS

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

section 195 of the Act and observed that even if the agents have rendered services outside India, their right to receive commission was in India and therefore the commission income accrued in India. Ld. AO framed a view that the TDS

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS to the credit of the Central Government Account. Therefore, the impugned penalty is not sustainable in the eyes of law. 6. The learned CIT (A) has grossly erred in law and on facts in confirming in impugned penalty order in utter disregard to the legal position that penalty under Section 271C is leviable only in a case where there

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS to the credit of the Central Government Account. Therefore, the impugned penalty is not sustainable in the eyes of law. 6. The learned CIT (A) has grossly erred in law and on facts in confirming in impugned penalty order in utter disregard to the legal position that penalty under Section 271C is leviable only in a case where there

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS to the credit of the Central Government Account. Therefore, the impugned penalty is not sustainable in the eyes of law. 6. The learned CIT (A) has grossly erred in law and on facts in confirming in impugned penalty order in utter disregard to the legal position that penalty under Section 271C is leviable only in a case where there

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS to the credit of the Central Government Account. Therefore, the impugned penalty is not sustainable in the eyes of law. 6. The learned CIT (A) has grossly erred in law and on facts in confirming in impugned penalty order in utter disregard to the legal position that penalty under Section 271C is leviable only in a case where there

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

195 of the Act. Accordingly, the AO disallowed the deduction and raised the demand of Rs. 3,46,277,17.00 only towards the TDS and interest respectively under section

INOX INDIA PRIVATE LTD.,,VADODARA vs. THE DCIT, (INT. TAXA.), BARODA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

TDS under section 195 of the Act on the payment made to M/s Mentor Bolivia. 4. The facts in brief

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

section 195(2) of the Act, which casts upon the assessee a duty to seek opinion or direction from the AO to determine the appropriate rate of TDS

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

In the result, the appeal preferred by the assessee is allowed and the appeal filed by the Revenue is partly allowed

Bench: Smt. Annapurna Gupta& Ms. Madhumita Roy

TDS form such payment vvili attract section 195 of the Act and consequent disallowance under section 40ia)(i) will be sustained

THE JCIT(OSD), CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. ELECTROTHERM (INDIA) LIMITED,, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed and the appeal filed by the Revenue is partly allowed

Bench: Smt. Annapurna Gupta& Ms. Madhumita Roy

TDS form such payment vvili attract section 195 of the Act and consequent disallowance under section 40ia)(i) will be sustained

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

195 of the Act. 16. The learned CIT (A) after considering the submission of the assessee has held that the assessee is liable for deducting the TDS on the expenses claimed on provisional basis. In the event of non-deduction of TDS, impugned expenses cannot be allowed as deduction by virtue of the operations of the provisions of section

DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

195 1TR 404/63 Taxmun 416 that any kind of venture would nut fall within this inclusive definition. The venture or the adventure will have to be in the nature of trade, commerce or manufacture. Basically, the concept of business involves a frequent activity of a particular nature. Therefore, to find out that the assessee carried on purchase and sale

M/S. EDELWEISS BROKING LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(3), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

195 1TR 404/63 Taxmun 416 that any kind of venture would nut fall within this inclusive definition. The venture or the adventure will have to be in the nature of trade, commerce or manufacture. Basically, the concept of business involves a frequent activity of a particular nature. Therefore, to find out that the assessee carried on purchase and sale