RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

17. We have heard the rival contentions and perused the material on record on this issue. The Baddi unit has derived profit from the selling of the product manufactured by it. The profit cannot be derived of only manufacturing activities unless the manufactured goods are sold. It is required to complete the whole cycle consisting of different components i.e. production

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund of Rs.1,26,14,810/- inclusive of interest u/s 244A of Rs.8,80,103/-. Subsequently, the matter was selected for scrutiny under CASS and notice dated 05.09.2012 u/s 143(2) was issued to the assessee followed

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund of Rs.1,26,14,810/- inclusive of interest u/s 244A of Rs.8,80,103/-. Subsequently, the matter was selected for scrutiny under CASS and notice dated 05.09.2012 u/s 143(2) was issued to the assessee followed

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund of Rs.1,26,14,810/- inclusive of interest u/s 244A of Rs.8,80,103/-. Subsequently, the matter was selected for scrutiny under CASS and notice dated 05.09.2012 u/s 143(2) was issued to the assessee followed

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

17(2), Bangalore declaring total income as Nil which was processed u/s 143(1) of the Act on 25.07.2012 resulting into a refund of Rs.1,26,14,810/- inclusive of interest u/s 244A of Rs.8,80,103/-. Subsequently, the matter was selected for scrutiny under CASS and notice dated 05.09.2012 u/s 143(2) was issued to the assessee followed

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17. We shall now take up the issue of levy of penalty under section 272A(2

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17. We shall now take up the issue of levy of penalty under section 272A(2

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17. We shall now take up the issue of levy of penalty under section 272A(2

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS. The penalty therefore levied of Rs. 26,33,867/- u/s 271C of the Act is directed to be deleted. Appeal of the assessee in ITA No 2679/A/2017 is accordingly allowed. 17. We shall now take up the issue of levy of penalty under section 272A(2

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee are as under:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice u/s 143(2

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS is not liable to be deducted by the assessee herein. The question of order passing under Section 201/201(1A) is infructuous and no order is required to be passed. ITA No.220/Ahd/2015 & CO No. 24/Ahd/2016 ITA No. 421/Ahd/2017 & C.O. No. 54/Ahd/2017 Asst.Year –2007-08 & 2008-09 C.O. No. 24/Ahd/2016(A.Y. 2007-08):- 17. The Cross Objection has been filed

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS is not liable to be deducted by the assessee herein. The question of order passing under Section 201/201(1A) is infructuous and no order is required to be passed. ITA No.220/Ahd/2015 & CO No. 24/Ahd/2016 ITA No. 421/Ahd/2017 & C.O. No. 54/Ahd/2017 Asst.Year –2007-08 & 2008-09 C.O. No. 24/Ahd/2016(A.Y. 2007-08):- 17. The Cross Objection has been filed

THE ITO, WARD-2(1)(1),, BARODA vs. MARKET CREATORS LTD.,, VADODARA

In the result, this appeal is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

TDS provisions. 7. In parity with view taken in Co-ordinate Bench, we hold that assessee company was not liable for deduction of tax u/s. 194H or 194J on payment of brokerage to the sub-brokers and accordingly we hold that no disallowance u/s. 40(a)(ia) was called for. Thus, this ground of Revenue is dismissed

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

17,851 13,148 3.68% 69.98% 6 2001-3000 10,76,50,66441,986 11.75% 8173% 7 3001-4000 15,96,18,53445,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 2

THY ACIT, CIRCLE-2(1)(2), , AHMEDABAD vs. M & B ENGINEERING LIMITED,, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

2 - For the removal of doubts, it is hereby clarified that the obligation to comply with subsection (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be ITA No.370/Ahd/18 [ACIT vs. M & B Engineering Limited] A.Y. 2013-14 - 17 - deemed to have always extended to all persons, resident

MOHAN BHAGWATPRASAD AGRAWAL,AHMEDABAD vs. DCIT, CIRCLE-4(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shrio. P. Meena & Mrs. Madumita Roy

TDS @ 10% 194A of the Act. The Ld. Counsel further placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs. Bharat Hotels Ltd. [2019] 103 taxmann.com 295 (Delhi) wherein it was held that where assessee received loan from two companies which was substantially involved in money lending business, tribunal rightly concluded that

SABRI CHEMICALS PVT. LTD.,,BARODA vs. THE ACIT, CIRCLE-2(1)(1),, BARODA

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

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:

17. Aggrieved, assessee preferred an appeal to ld. CIT(A). The assessee before the ld. CIT(A) submitted that M/s. Sabri Aromatics Pvt. Ltd. belongs to the same management, but that cannot be the reason for disallowing the claim made by the assessee u/s 36(1)(vii) r.w.s. 36(2) of the Act. 17.1 The assessee also submitted that there

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

17 and 2017–18, wherein the Tribunal allowed the claim of depreciation on goodwill arising on amalgamation of wholly-owned subsidiaries. In that case, the goodwill had been recorded in the books of the amalgamated company as the difference between the consideration paid and the net book value of the assets and liabilities acquired under a scheme of amalgamation duly

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

17 and 2017–18, wherein the Tribunal allowed the claim of depreciation on goodwill arising on amalgamation of wholly-owned subsidiaries. In that case, the goodwill had been recorded in the books of the amalgamated company as the difference between the consideration paid and the net book value of the assets and liabilities acquired under a scheme of amalgamation duly