APEX HEALTH CARE LIMITED,ANKLESHWAR vs. THE ACIT, CIRCLE-2, BHARUCH PRESENT JURIDICTION THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 40A(2)(b) of the Act. I.T.A No. 547/Ahd/2023 A.Y. 2015-16 Page No 3 Apex Health Care Ltd. vs. DCIT 2.2. In reply the assessee justified the increase by stating that on verification of the job work charges billed, it was much lesser than the cost incurred for doing job work. In view of the same, charges were

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

9,99,155 + 6,09,243). The appellant neither in asstt.proceedings nor in appeal has furnished any details 7 bills etc. for these two expenditure. It is therefore 20% of these expenditure i.e. disallowance & addition of Rs.3,20,0007- (20% of 16,00,000) are upheld and confirmed. The A.O. is directed to delete the balance addition of Rs.11

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHIVAM WATER TREATERS PVT. LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

9,99,155 + 6,09,243). The appellant neither in asstt.proceedings nor in appeal has furnished any details 7 bills etc. for these two expenditure. It is therefore 20% of these expenditure i.e. disallowance & addition of Rs.3,20,0007- (20% of 16,00,000) are upheld and confirmed. The A.O. is directed to delete the balance addition of Rs.11

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

9,99,155 + 6,09,243). The appellant neither in asstt.proceedings nor in appeal has furnished any details 7 bills etc. for these two expenditure. It is therefore 20% of these expenditure i.e. disallowance & addition of Rs.3,20,0007- (20% of 16,00,000) are upheld and confirmed. The A.O. is directed to delete the balance addition of Rs.11

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

9,99,155 + 6,09,243). The appellant neither in asstt.proceedings nor in appeal has furnished any details 7 bills etc. for these two expenditure. It is therefore 20% of these expenditure i.e. disallowance & addition of Rs.3,20,0007- (20% of 16,00,000) are upheld and confirmed. The A.O. is directed to delete the balance addition of Rs.11

M/S. PRAMUKH COTPRESS INDIA PVT. LTD.,,SABARKANTHA vs. THE INCOME TAX OFFICER, S.K.WARD- 2,, HIMATNAGAR

section 40(A)(3) of the Act ,provided in Rule 6DD(b) of the Income Tax Rules,1962,since the assessee has not established that the payment in cash was made as prescribed by the Rules of the Government organization, which finding the Ld.Counsel for the assessee was unable to displace before us. 6.1 The balance disallowance of Rs.67

M/S. DINESHCHANDRA R.AGRAWAL INFRACON PVT.LTD.,,DEESA vs. THE JT.CIT, B.K.RANGE,, PALANPUR

In the result, ground number 3 of the assessee’s appeal is dismissed

section 40A(3) are not attracted where the parties are identified and there was no material on record to doubt the genuineness of payment. In the case of Walford Transport vs. CIT 240 ITR 902 at page 906, it was held that where a transaction is found to be genuine and the identity of the payee is established, a liberal

CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1), AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under consideration

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 10A(2)(b) of the Act was of the general nature. Therefore, claim of commission payment to the amount of Rs. 7,50,000/- was disallowed and added to the total income of the assessee. 9. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has restricted the disallowance to Rs. 6 lacs after

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

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

9. The CIT(A) allowed telescoping of unaccounted income against unaccounted expenditures, setting off the unaccounted income discovered during the search with the unexplained expenditure incurred by the assessee. Since the unaccounted receipts and expenditures were part of the same business activity and the expenditures were incurred from the unaccounted receipts, the CIT(A) found it appropriate to apply telescoping

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

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

9. The CIT(A) allowed telescoping of unaccounted income against unaccounted expenditures, setting off the unaccounted income discovered during the search with the unexplained expenditure incurred by the assessee. Since the unaccounted receipts and expenditures were part of the same business activity and the expenditures were incurred from the unaccounted receipts, the CIT(A) found it appropriate to apply telescoping

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

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

9. Scrap Sale Income - Rs.35,05,685/- 9.1 The brief facts leading to this issue are that the assessee had earned miscellaneous income comprises of scrap income of Rs.3505,685/- from ITA Nos. 1184/Ahd/2018 & 1225/Ahd/2018 Assessee : Reckitt Benckiser Healthcare (I) Ltd Asst. Year : 2011-12 - 38– Baddi unit for the year under consideration. Assessee claimed it as deduction u/s 80IC

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

9. Scrap Sale Income - Rs.35,05,685/- 9.1 The brief facts leading to this issue are that the assessee had earned miscellaneous income comprises of scrap income of Rs.3505,685/- from ITA Nos. 1184/Ahd/2018 & 1225/Ahd/2018 Assessee : Reckitt Benckiser Healthcare (I) Ltd Asst. Year : 2011-12 - 38– Baddi unit for the year under consideration. Assessee claimed it as deduction u/s 80IC

CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1),AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under\nconsideration

40A(2)(b) of the Act, with respect to similar\ncommission expenses. Copy of the order passed by the ITAT has been placed\non record before us.\n\n15. Further, the Counsel for the assessee submitted that even for A.Y. 2014-\n15 the ITAT Ahmedabad in assessee's own case in ITA No. 2917/Ahd/2017\nvide order dated 23.02.2022 deleted similar

AKSHATAM CONSTRUCTION LLP,VADODARA vs. THE DCIT, CIRCLE-1(2), VADODARA

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1559/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-15 Akshatam Construction Llp, D.C.I.T., 302, Silver Coin, Vs. Circle-1(2), Shrenik Park Char Rasta, Vadodara. Nr. Akota Statdium, Vadodara-390020. Pan: Aaxfa6302N

TDS liability arise under l.T.Act. • The car in this case per se was availed on a rental basis and the limit under 1941 was Rs. 1.8L. • It was not a car facility taken on contractual basis to be charged u/s 194C. 3. The 1st issue raised by the assessee in ground No. 1 is that the learned

PIRAMAL FINANCE PVT. LTD.,,MUMBAI vs. THE ACIT, CIRCLE-2(1)(2),, VADODARA

In the result, appeal preferred by the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

TDS of Rs.1,40,028/- was carried forward in the return. Under the circumstances, the assessee was duty bound to reconcile the difference in the quantum of transaction as per 26AS and as appearing in the books of accounts. The assessee has also not filed any confirmation from ITA No.1273/Ahd/2018 (PiramalFinance Pvt. Ltd.vs. ACIT) A.Y.– 2014-15 - 9 – Urbanize Developers

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

40a(ia) r.w.s 195 of the IT Act on account of non-deduction of TDS on payment ,of Rs 19,86,207/- made on account of consultancy fees to tax residents of USA & Canada without appreciating that such incomes were taxable in India in terms of Section 9

LAMBDA THERAPEUTIC RESEARCH LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

40a(ia) r.w.s 195 of the IT Act on account of non-deduction of TDS on payment ,of Rs 19,86,207/- made on account of consultancy fees to tax residents of USA & Canada without appreciating that such incomes were taxable in India in terms of Section 9

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

40a(ia) r.w.s 195 of the IT Act on account of non-deduction of TDS on payment ,of Rs 19,86,207/- made on account of consultancy fees to tax residents of USA & Canada without appreciating that such incomes were taxable in India in terms of Section 9