JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

TDS which was reflected in Form 26AS has to be granted fully by the Assessing Officer. Therefore, the Assessing Officer is directed to grant entire credit which is reflected Form 26AS. Ground No. 9 of A.Y. 2017- 18 is partly allowed. 35. As regards to Ground No. 7 of Assessment Year 2018-19, interest under Section 234D

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

section 40(a)(ia) of the Act on account of non-deduction of TDS with respect to the expenses claimed on provisional basis. 41. At the outset we note issue raised by the assessee is identical to the issue raised in ITA No. 1817/Ahd/2016 for A.Y. 2012-13 vide ground no-4 which has been decided in favour

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

TDS. The assessee also claimed that by reporting the PAN detail of the transporter in form 26Q it has complied with the provision of sub-section 7 to section 194C of the Act. ITA nos.1397 & 1531/AHD/2015 Asstt. Year 2011-12 3 4.2 However the AO rejected the contention of the assessee by holding that provisions of subsection

DHIRAJLAL SAVAILAL SHAH,AHMEDABAD vs. THE AO,CPC, BANGALORE PRESENT JURIDICTION THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Final Hearing Of Appeal.”

42,500/- on the said transaction. The assessee filed return of income for the year under consideration claiming the subjected TDS. However, the same was not given credit by the CPC as the corresponding income was not admitted by the assessee as the assessee derived the said income from agricultural rural land which is exempt from

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

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

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

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

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

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

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

TDS under Section 194H of the said Act. 8. In order to appreciate the submissions of the learned Sr. Counsel Mr. Bhatt, it would be beneficial to reproduce the relevant provision contained in Section 194H of the Act:- "194H. Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after

THE ACIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED,, AHMEDABAD

Bench: Us.

section 40(a)(i) of the Act on account of non-deduction of TDS on the foreign commission payment in the Asstt.Year 012-13 and 2013-14 respectively. 10. The facts on all vital points are common. Even the finding of the ld.CIT(A) is verbatim same except variation in quantum in both the years. Therefore, for the facility

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

section 68 of the Act [page nos. 10- 59 of the Paper Book], whereas the AO has not established as to how Assessee's unaccounted money was routed back as unsecured loans. The statement of Mr. Jignesh Shah relied upon by Ld AO is a general statement and he has nowhere stated that accommodation entries were provided to the assessee

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

section 68 of the Act [page nos. 10- 59 of the Paper Book], whereas the AO has not established as to how Assessee's unaccounted money was routed back as unsecured loans. The statement of Mr. Jignesh Shah relied upon by Ld AO is a general statement and he has nowhere stated that accommodation entries were provided to the assessee

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

42,741/- being the TDS/TCS credit claimed in the original return\nof income filed within the due date under section 139(1), for the period from\n01.04.2017 till the date of grant of refund, and that interest under section\n244A(1)(a)(ii) shall apply only in respect of the additional TDS

SAGAR POWERTEX PVT. LTD. (EARLIER SAGAR AGENCIES PVT.LTD.),AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.304/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2009-2010 Sagar Powertex Pvt. Ltd., J.C.I.T., (Earlier Sagar Agencies Pvt. Ltd.) Vs. Range-8, 803, Sahajanand Complex, Ahmedabad. Shahibaug Road, Shahiibaug Ahmedabad-380004. Pan: Aadcs0473P

42,864.00 and 30,857.00 respectively aggregating to ₹ 73,721.00 only. The assessee also contended that the car was purchased in the name of the person associated with the company but the payment of the same was made by it (the assessee). As such the car was purchased in the name of the individual in order to reduce the burden

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section 40(a)(i) has been rightly applied. Hence, the action of the A.O is correct and needs no interference.” 9. Perusal of the above would reveal that, broadly the reasons for confirming the disallowance of commission expenditure by the ld.CIT

M/S. DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

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

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2007-08 Draipl-Kskel (Jv) Ito, Ward-9(2) 2Nd Floor, “Msk” Vs. Ahmedabad. Passport Office To Panjarapole Rd. Ambawadi Ahmedabad 380 015. Pan : Aaaad 3825 B (Applicant) (Responent)

section 194A. As no tax was deducted, disallowance u/s 40(a)(ia) was made. The assessee’s defence that TDS was not deductible due to composite EMI payments was rejected. The AO noted that despite the legal restrictions being applicable and known to the assessee, it proceeded to claim deduction of Rs.2,42

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

Section 32 of the Income Tax Act, 1961 - Depreciation - Allowance/Rate of Assessment years 1991-92 and 1996-97-whether higher rate of depreciation is also admissible when motor lorry is used by assessee in his own business of transportation of goods on hire - In the judgement Hon'ble court Held- Yes' ITA Nos. 484 to 486/Ahd/2023 (ACIT Vs. Mahalaxmi Inferacontract