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

3) of Section 200 such person would file periodic statements of tax deducted at source. Sub-section (1) of Section 203 requires every person deducting tax at source to issue certificate to the deductee within the prescribed time. Section 206AA carries the title Requirement to furnish Permanent Account Number. Various sub- sections contained therein provide for supplying

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

3) of Section 200 such person would file periodic statements of tax deducted at source. Sub-section (1) of Section 203 requires every person deducting tax at source to issue certificate to the deductee within the prescribed time. Section 206AA carries the title Requirement to furnish Permanent Account Number. Various sub-sections contained therein provide for supplying

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:-

3, 2009, held that the expression 'refund of any amount' would include interest under section 244A (on refund of tax deducted at source) to which the assessee was lawfully entitled but had been wrongly withheld by the Department." 10. It was further held that the amount of tax due on the returned income is to be paid

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

section 199 of Income-tax Act, 1961 without appreciating that entire income corresponding to the TDS has already been taxed and which is not in dispute. Space Developers vs. ITO AY : 2023-24 3

THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS Rs. 36,26,296/- Advance tax Rs. 16,00,00,000/- Se/f assessments tax Rs. 1,90,00,000/- dated (30.07.2011) Total Rs. 18,26,26,296/- As submitted by the Appellant, the refund of Rs. 93,20,690/- was granted by the department after processing of the return. Further, Appellant received refund of Rs. 94,63,243/- after

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)

3. You contention applicable only with reference to clause (a) or clause (aa) of Sec. 244A, which specifically deals with TDS, TCS. Advance Tax or Self- Assessment Tax paid u/s 140A. 4. Proviso to Sec. 244A(1) as relied upon is not applicable to the facts of the case, which is in fact governed by the provisions of Sec. 244A

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(3

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:

3. The learned CIT(A) erred in law and in fact in not allowing the TDS credit to the Appellant despite the fact that it is not in dispute that income from sale of ADRs is assessable in the hands of the Appellant. 4. The learned CIT(A) erred in law and in fact in denying the claim of TDS

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 are offered 3

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.

3,34,690/- in return of income, which was duly reflected in 26AS. However, CPC processed the return of income u/s 143(1) and passed Intimation Order dated 01.05.2023, wherein TDS credit of Rs.26.697/- only is allowed against the claimed TDS credit of Rs.3,34,690/-CPC allowed only credit of TDS of Rs.26,697/-. Subsequently, the assessee filed rectification

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

3 6 and 7 represent a common ground and is accordingly\nbeing disposed of.\n10.\nWe have heard the rival contentions and perused the material on\nrecord. It would be useful to reproduce section 244 of the Act for ready\nreference:\nInterest on refunds.\n244A. (1) [Where refund of any amount becomes due to the assessee 94 under this

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

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

3% to the outstanding receivables. Accordingly, addition of Rs.39,07,760/- was directed by the ld.DRP to be made on account of notional interest on the outstanding receivables of the assessee relating to its AE. It is this adjustment, which is challenged before us. 5. Contentions raised by the ld.counsel for the assessee against the proposed adjustment were two folds

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

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble

3. The brief facts of the case are that the assesse filed his return of income for the year under consideration on 15.11.2022 declaring total income of Rs. 5,26,460/-. The assessee had calimed TDS of Rs. 1,47,522/-. However, while processing the ITR, the CPC allowed TDS of Rs. 5,777/- only as against

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

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

3,50,000/- and Rs. 60,000/- received by the assessee from Indian Oil Corporation and M/s. PMG Integrated Communications Pvt. Ltd. have not been included in the income and expenditure account by the assessee. However, assessee has claimed TDS on the said amount. Ld. CIT(A) held that Section 199

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

3. He has erred in law and on facts in applying provision of section 86 and section 67A to the facts of the co-ownership having rental income to be assessed as per section 26 of the Income tax act. 4. He has grievously erred in law and facts in observing that the decision of Honourable ITAT Kolkata Bench reported