THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

TDS certificate issued by the Executive Engineer. The assessee has raised RA bills, contractor & construction work bills for the activities undertaken by it at the part rate as agreed by in the tender and work contract & collected the payment for the same. g. The receipt of payment u/s.194C itself clearly indicates that the assessee company has acted as a contractor

INCOME TAX OFFICER, WARD-1(3)(1), AHMEDABAD, AHMEDABAD vs. RAJESHKUMAR RAMESHCHANDRA SHAH, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

288 (SC) has held that where the cash deposited was out of the books of account & cash book and where such books had not been rejected, then part addition for cash deposits was not sustainable: Section 143 of the Income-tax Act, 1961 - Assessment - Addition to income - Assessment year 1946-47 - Assessee carried on extensive business in grain as merchant

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. AJAY ENGG. INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

TDS has been deducted u/s 194C which proves that the assessee is a contractor and not owner of the projects and the appellant was 'not owner of the projects’. The AO has held that the company is neither developing or operating or maintaining AYs2009-10, 2010-11, 2011-12, 2013-14, 2014-15 Ajay Engineering Infrastructure

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

TDS has been deducted u/s 194C which proves that the assessee is a contractor and not owner of the projects and the appellant was 'not owner of the projects’. The AO has held that the company is neither developing or operating or maintaining AYs2009-10, 2010-11, 2011-12, 2013-14, 2014-15 Ajay Engineering Infrastructure

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

TDS has been deducted u/s 194C which proves that the assessee is a contractor and not owner of the projects and the appellant was 'not owner of the projects’. The AO has held that the company is neither developing or operating or maintaining AYs2009-10, 2010-11, 2011-12, 2013-14, 2014-15 Ajay Engineering Infrastructure

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

TDS has been deducted u/s 194C which proves that the assessee is a contractor and not owner of the projects and the appellant was 'not owner of the projects’. The AO has held that the company is neither developing or operating or maintaining AYs2009-10, 2010-11, 2011-12, 2013-14, 2014-15 Ajay Engineering Infrastructure

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

TDS has been deducted u/s 194C which proves that the assessee is a contractor and not owner of the projects and the appellant was 'not owner of the projects’. The AO has held that the company is neither developing or operating or maintaining AYs2009-10, 2010-11, 2011-12, 2013-14, 2014-15 Ajay Engineering Infrastructure

M/S. JOY GLOBAL (UK) LTD. (FORMERLY AS JOY MINING MACHINERY LTD.),KOLKATA vs. THE DCIT (INT. TAXA.)-1, AHMEDABAD

In the result, we allow the Grounds of Appeal of the assessee

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

288 ITR 408 had the occasion to consider the applicability of Section 9 of the Act read with Article 7 & 12 of the DTAA between Indian and Japan wherein the appellant was a company incorporated in Japan and included, interalia, in business of construction of storage tanks, engineering, etc. - it entered into an agreement with Petronet LNG Limitedfor setting

M/S. JOY GLOBAL (UK) LIMITED,(EARLIER KNOWS AS JOY MINING MACHINERY LIMITED OR 'JMML'),KOLKATTA vs. THE ACIT (INT. TAXN.)-2,, AHMEDABAD

In the result, we allow the Grounds of Appeal of the assessee

288 ITR 408 had the occasion to consider the applicability of Section 9 of the Act read with Article 7 & 12 of the DTAA between Indian and Japan wherein the appellant was a company incorporated in Japan and included, interalia, in business of construction of storage tanks, engineering, etc. - it entered into an agreement with Petronet LNG Limitedfor setting

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

288 ITR 1 (SC), that interest\non borrowed capital is allowable under section 36(1)(iii) if the assessee is\nable to demonstrate that the funds have been advanced to a sister concern\nor a third party as a measure of commercial expediency. The expression\n\"commercial expediency\" has been judicially interpreted to encompass such\nadvances as are motivated

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

288 ITR 1 (SC), that interest\non borrowed capital is allowable under section 36(1)(iii) if the assessee is\nable to demonstrate that the funds have been advanced to a sister concern\nor a third party as a measure of commercial expediency. The expression\n\"commercial expediency\" has been judicially interpreted to encompass such\nadvances as are motivated

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

288 ITR 1 (SC), that interest\non borrowed capital is allowable under section 36(1)(iii) if the assessee is\nable to demonstrate that the funds have been advanced to a sister concern\nor a third party as a measure of commercial expediency. The expression\n\"commercial expediency\" has been judicially interpreted to encompass such\nadvances as are motivated

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

TDS there on. The A.R. of the appellant also argued that the appellant was earlier "AA" rated government contractor and has very rich and wide experience of carrying out the work awarded to him by M/s Ketan construction limited and M/s Aroma Realities Limited. The A.R. of the appellant also contended that there is specific agreement between

VIJAY M.MISTRY CONSTRUCTION PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-8,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

TDS has been made u/s 194C which shows that the contracted as well as the contractor have themselves treated the relationship as a contractual arrangement. iii. Various government contractees have issued tenders for works contract to the lowest bidder. iv. Ownership risks never vested in the assessee. ITA Nos. 2938/Ahd/2011 & 8 Ors. (Vijay M. Mistry Construction Pvt. Ltd.) A.Ys

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. VIJAY M. MISTRY CONSTRUCTION PVT. LTD.,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

TDS has been made u/s 194C which shows that the contracted as well as the contractor have themselves treated the relationship as a contractual arrangement. iii. Various government contractees have issued tenders for works contract to the lowest bidder. iv. Ownership risks never vested in the assessee. ITA Nos. 2938/Ahd/2011 & 8 Ors. (Vijay M. Mistry Construction Pvt. Ltd.) A.Ys

KIRI INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

TDS was effected on the commission payment. The said disallowance was confirmed by the Ld.CIT(A) 8. At the outset, it was submitted that the amounts have been paid to non-resident agents who are not tax payable entities in India for the services rendered abroad. The commission agents who have been paid commission do not have any permanent establishment

M S HOSTEL,NEW SAMA SAVLI ROAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3), VADODARA, AAYAKAR BHAVAN, VADODARA

In the result, appeal preferred by the assessee is allowed

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

TDS was made good by payment of self assessment tax on 7th April 2015 6 Since she was not in need of funds she has not withdrawn the same and kept with the appellant firm to the credit of her account" 2.1 Vide notices dated 06/01/2021, 11/06/2021, 06/04/2022, 25/04/2023 the appellant was requested to file its reply, In response

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

section 2(15) is not applicable to the instant case of the assessee.Neither Sudarshan Kriya falls within the residuary category of 'education ' or 'medical relief'. 8.6 It is also a fact that donations have been received which has shown as voluntary contribution including the contributions from the corporate who are benefited out of these programs for their own staff