SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

section 234C of the Act. 4. Short grant of credit of Tax Deducted at Source (TDS') On the facts and circumstances

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

TDS at Rs. 1,46,141/- and addition in respect of bad debt of Rs. 10,60,667/-. Thereafter, the assessee filed appeal before the CIT(A). After giving effect to CIT(A) order total income was reduced to Rs. nil after setting off of unabsorbed depreciation of Rs. 3,06,93,299/-. 3.3 The case of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. BARODA GUJARAT GRAMIN BANK, VADODARA

In the result, the appeal filed by the Revenue fails on the sole\nground urged and is accordingly dismissed

sections\n234B and 234C, after giving credit for TDS.\n2.4 Being aggrieved, the assessee carried the matter in appeal before

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

234C of the Act. 5. Aggrieved by the assessment order passed under section 144 read with section 147, the assessee preferred an appeal before the learned CIT(A). The assessee raised multiple legal and factual grounds, contending that the reopening of assessment under section 147 was invalid and that the addition of Rs. 75,41,227/- made by the Assessing

ALTERA DIGITAL HEALTH (INDIA) LLP (FORMERLY KNOWN AS ALLSCRIPTS (INDIA) LLP),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 234C of the Act. 13. On the facts and circumstances of the case and in law, the Ld. AO erred in granting a lesser credit of Tax Deducted at Source (TDS

NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

TDS and raised the tax demand for the balance amount, along with interest under section 234 A and 234C of the act, respectively

NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

TDS and raised the tax demand for the balance amount, along with interest under section 234 A and 234C of the act, respectively

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

234C, and 234D of the IT Act. 10. On the facts and in the circumstances of the case and in law, the NFAC erred in not quashing the action of the Ld. AO of initiating penalty proceedings under section 271(1)(c) of the IT Act. 11. The Appellant craves leave to add, alter, amend, delete

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

ADF FOODS LTD.,,NADIAD vs. THE DCIT, KHEDA CIRCLE, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

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

section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without appreciating the fact that the amount was not chargeable to tax in India. 4. The learned CIT(A) erred in fact and in law in confirming the action of the AO in treating the following payments as Fees for Technical Services

ADF FOODS LTD.,,NADIAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, KHEDA CIRCLE,, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

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

section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without appreciating the fact that the amount was not chargeable to tax in India. 4. The learned CIT(A) erred in fact and in law in confirming the action of the AO in treating the following payments as Fees for Technical Services

ADF FOODS LTD.,,NADIAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, KHEDA CIRCLE,, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

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

section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without appreciating the fact that the amount was not chargeable to tax in India. 4. The learned CIT(A) erred in fact and in law in confirming the action of the AO in treating the following payments as Fees for Technical Services

THE JT. CIT (OSD) KHEDA RANGE, NADIAD vs. ADF FOODS LIMITED, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

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

section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without appreciating the fact that the amount was not chargeable to tax in India. 4. The learned CIT(A) erred in fact and in law in confirming the action of the AO in treating the following payments as Fees for Technical Services

SHRI JAYANTILAL DHANJIBHAI RAY,VADODARA vs. THE DCIT, CPC , BANGLORE

In the result, we hold that ld

TDS u/s. 192 of the Act does not confer right to the appellant to claim employer-employee relationship especially when appellant himself is a managing director of the company and the entire control is in his hand. Accordingly, the ld. CIT(A) held that assessee is earning business and professional income and the benefit of section

EXPRESS CARGO CARRIERS PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2015-16

TDS default pertains to procedure, then the provisions of section 4(a)(ia) does not become applicable and the decisions of the same were also submitted. In the light of the above facts and submission, it is respectfully submitted that the addition made by the learned A.O. under section 40(a)(ia) totalling to Rs.1,28,93,652/- is required

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

section 234C of the Act at Rs.19,257/- as against correct amount of Rs.12,644/-. It is submitted that it be so held now. 5. The Ld.counsel for the assessee Shri Dhinal Shah appearing for the assessee submitted that when the income of the late father of the assessee, a sum of Rs.13,42,190/- which has been accepted

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 amount of Rs. 2,96,734/- was not duly given credit by the CPC Centre. Aggrieved by this intimation order the assessee filed an rectification application under Section 154 on 03.07.2015 to the jurisdictional AO namely ITO, Ward-4(2)(1) and also e-filed rectification to the CPC Centre Bangalore. The assessee also claimed that the CPC Centre

KAILASH NARAYAN SHRIDHAR,VADODARA vs. DEPUTY CIT CIRCLE 4(1), VADODARA

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

sections 234B and 234C aggregating to Rs.47,585/- was also levied\nas against Rs.2,490/- shown by the assessee. Against total taxes paid of\nRs.37,55,014/- (advance tax Rs.4,00,000/-, TDS