SPACE DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee stands dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2023-24 Space Developers The Ito 501, Gurukrupa Avenue, Vs Ward-1(1)(3) Nr. Manekbaug Hall Ahmedabad Ambawadi Ahmedabad – 380 015 (Gujarat) Pan: Absfs 0313 F (Applicant) (Responent) : Assessee By Shri Sakar Sharma, Ar Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/11/2024 घोषणा की तारीख /Date Of Pronouncement: 19/11/2024 आदेश/O R D E R

TDS of Rs. 5,24,600/-had been deducted on an income of Rs.5,24,60,000/-, the assessee had returned income only to the tune of Rs.4,07,96,898/- in the return of income. That, accordingly, in terms of the provisions of Section 199

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year to the date on which the refund is granted, if the return of income

CHIRAG MAHENDRABHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(2)(1),, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

TDS certificate as compared to the PAN of the assessee who claims the benefit of such tax deducted at source, therefore, cannot be lightly brushed aside. The short question is, In a genuine case like the case on hand, is the person remedyless? 9. It is in this context, the provision of Section 199

MIRANT NAVINBHAI PARIKH,VADODARA vs. THE DCIT ,CIRCLE INT.TAXA., VADODARA

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta, Accountnat Member & Shri T.R.Senthil Kumar

TDS certificate as compared to the PAN of the assessee who claims the benefit of such tax deducted at source, therefore, cannot be lightly brushed aside. The short question is, In a genuine case like the case on hand, is the person remedyless? 9. It is in this context, the provision of Section 199

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

TDS. 17. We have heard the rival contentions of both the parties and perused the materials available on record. From the foregoing discussion we find that the discount offered by the assessee to its parties has been disallowed on account of 2 reasons. Firstly, these parties own their own go-down in Mumbai and therefore there was no occasion/reason

SHRI JITENDRA P. SHAH,AHMEDABAD vs. THE DCIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

TDS is being claimed in the year when such income is “received” and offered to tax as his income by the assessee, in accordance with the provisions of Rule 37BA read with section 199

SUZLON GUJARAT WIND PARK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the above\nterms

TDS claim of ₹1,47,029/- made in the revised return, and\nnot to the entire refund amount of ₹10,93,89,770/-, which also included TDS/TCS\ncredits of ₹10,92,42,741/- already claimed in the original return filed under\nsection 139(1). Hence, the interest on the latter component of the refund ought\nto have been computed under

TESTEC ASIA LIMITED,UNITED ARAB EMIRATES vs. THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA, VADODARA

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.44/Ahd/2024 िनधा"रण वष" /Assessment Year : 2022-23 Testec Asia Limited The Dy.Director Of Income Tax बनाम/ United Arab Emirates Circle, International Taxation V/S. P.O. Box No.16799, Dubai, Vadodara- 390 007 United Arab Emirates – 999999 (Or) Villa 11, Street 5, Medows 1, Emirates Hill, United Arab Emirates – Not Listed 999999 "थायी लेखा सं./Pan: Aajct 4035 A (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Virat Bhavsar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/09/2024 घोषणा की तारीख /Date Of Pronouncement: 30/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS of Rs.57,28,565/- despite of the fact that the Appellant had demonstrated that in substance the requirements of the provisions of Rule 37BA of the Income Tax Rules, 1962 read with section 199

PREMILABEN HASMUKHBHAI PATEL,UNJHA vs. THE DCIT, CPC, BENGALURU PRESENT JURISDICTION THE ITO, WARD-1, PATAN

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumarasstt.Year : 2022-23 Premilaben Hasmukhbhai Patel Dcit, Cpc Prp. Pramukh Enterprise Vs Bangalore At Present: 21, Ambica Society Ito, Ward-1, Patan. Opp: Umiya Mata Mandir Unjha 384 170 Pan : Cpdpp 4066 F (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश

section 199(1) of the Act, TDS should go with income from which it is deducted. Since, receipts pertaining to TDS

JIVANBHAI SOMABHAI PATEL,UNJHA vs. THE ITO, WARD-1, PATAN

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble

TDS had been made wrongly in the PAN of the assessee and the credit thereof ought not have been claimed by the assessee in the return. Para 5.5 (iii) and (iv) categorically mentioned by the CIT(A) as follows: “iii) As per the provisions of Section 199

DHARTI FOUNDATION,SABARKANTHA vs. THE DY.DIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Ms Suchitra Kambleआयकर अपील सं./Ita No. 2250/Ahd/2025 िनधा"रण वष"/Asstt. Year: 2022-2023 Dharti Foundation, The Deputy Director Of बनामVs. B/H Kheti Bank, Income Tax, Cpc Chhapariya Char Rasta, Present Jurisdiction, Himatnagar-383001, The Income Tax Officer, Sabarkantha. (Exemption), Palanpur.

TDS credit claimed in the return is duly reflected in Form 26AS. As per the provisions of Section 199(2) of the Income

IMNU STUDENT ACTIVITY ASSOCIATION,AHMEDAABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2),, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

TDS on the said amount. Ld. CIT(A) held that Section 199 of the Act envisages that credit of 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

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

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

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

NAM GROUP ASLALI,AHMEDABAD vs. AO,CPC, BANGALORE- PRESENT ITO. WARD-3(1)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1610/Ahd/2024 & 1611/Ahd/2024 िनधा"रण वष" /Assessment Years : 2022-23 & 2023-24 Respectively Nam Group Aslali The Ao, Cpc बनाम/ 172/1, Premchand House Bangalore - V/S. Old High Court Way Present Ito Ashram Road Ward-3(1)(1) Ahmedabad Ahmedabad "थायी लेखा सं./Pan:Aaaan 0551 C (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri P.F. Jain, Ar Revenue By : Shri B.P. Srivastav, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/01/2025 घोषणा की तारीख /Date Of Pronouncement: 28/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both The Appeals, Filed By The Assessee Pertain To Assessment Years (Ays) 2022-23 & 2023-24 & Arise From The Orders Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl/Jcit-10 Mumbai [Hereinafter Referred To As “Cit(A)”] In Upholding The Levy Of Surcharge At The Maximum Marginal Rate Under Section 167B Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. The Levy Of Surcharge Was Determined Pursuant To Intimations Issued By The Cpc, Bengaluru Under Section 143(1) Of The Act. Since The Facts & Grounds Of Appeal For Both Years Are Identical

TDS credit, despite the specific provisions under Section 199 read with Rule 37BA(2) of the Act allowing the credit

NAM GROUP ASLALI,AHMEDABAD vs. AO, CPC, BANGALORE-PRESENT -THE ITO, WARD-3(1)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1610/Ahd/2024 & 1611/Ahd/2024 िनधा"रण वष" /Assessment Years : 2022-23 & 2023-24 Respectively Nam Group Aslali The Ao, Cpc बनाम/ 172/1, Premchand House Bangalore - V/S. Old High Court Way Present Ito Ashram Road Ward-3(1)(1) Ahmedabad Ahmedabad "थायी लेखा सं./Pan:Aaaan 0551 C (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri P.F. Jain, Ar Revenue By : Shri B.P. Srivastav, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/01/2025 घोषणा की तारीख /Date Of Pronouncement: 28/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both The Appeals, Filed By The Assessee Pertain To Assessment Years (Ays) 2022-23 & 2023-24 & Arise From The Orders Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl/Jcit-10 Mumbai [Hereinafter Referred To As “Cit(A)”] In Upholding The Levy Of Surcharge At The Maximum Marginal Rate Under Section 167B Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. The Levy Of Surcharge Was Determined Pursuant To Intimations Issued By The Cpc, Bengaluru Under Section 143(1) Of The Act. Since The Facts & Grounds Of Appeal For Both Years Are Identical

TDS credit, despite the specific provisions under Section 199 read with Rule 37BA(2) of the Act allowing the credit

TOSHIBA TECHNICAL SERVICES INTERNATIONAL CORPORATION,MUMBAI vs. THE ADIT.,(INTL.TAXN.)-2, AHMEDABAD

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

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2015-16 Toshiba Technical Services Vs. Acit, International International Corporation Taxation-2 (India Project Office) Ahmedabad. B-/12 Vijay Wadi Niwas Chs Ltd. Lokmanya Tilak Road Mulund East, Mumbai Pan : Aabct 9577 D

TDS of Rs.2.29 crores as per provisions of section 199 of the Act read with Rule 37BA of the Income

MUKESH M. SHAH & CO.,AHMEDABAD vs. DCIT, CPC-, BANGLORE

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2016-17 Mukesh M. Shah & Co., Dcit, 7Th Floor, Heritage Chambers, Vs Cpc-Bengaluru B/H. Bikanerwala, Nr. Azad Society, Nehrunagar, Ahmedabad – 380015 Pan : Aaifm 0810 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.J. Shah, Ar Revenue By : Shri Shramdeep Sinha, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 23/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 28/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

TDS was made by the deducotr, in compliance with the provisions of Section 199 read with Rule 37BA of the Income