SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

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

Bench: Ms. Suchitra Kamble (Judicial Member)

438 as below: Section 2 (24) "income" includes- [(x) any sum received by the assessee from his employees as contributions to any Provident fund or superannuation fund or any fund set up under the provisions of the Employees' State Insurance Act, 1948 (34 of 1945) or any other fund for the welfare of such employees] 3 I.T.A No. 76/Ahd/2019

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

TDS for legal & professional charges amounting to Rs.3,13,859/- while he deleted rest of the disallowance. Aggrieved, the assessee has come up in appeal before the Tribunal. 7. The ground no.1 raised by the assessee reads as under: ITA No.1591 and 2078/Ahd/2012 4 “1. The learned CIT(A) erred in fact and in law in confirming the action

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

TDS for legal & professional charges amounting to Rs.3,13,859/- while he deleted rest of the disallowance. Aggrieved, the assessee has come up in appeal before the Tribunal. 7. The ground no.1 raised by the assessee reads as under: ITA No.1591 and 2078/Ahd/2012 4 “1. The learned CIT(A) erred in fact and in law in confirming the action

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

438 (Mad , vide order dated December 3, 2009. The Supreme Court has also, recently, in the case of CIT v. H.E.G. Ltd. reported in [2010] 324 ITR 331 (SCI, vide its order dated December 3, 2009, held that the expression 'refund of any amount' would include interest under section 244A (on refund of tax deducted at source) to which

THE INCOME TAX OFFICER,,WARD-2(1)(2), AHMEDABAD vs. M/S. KANAK CASTOR PRODUCTS PVT. LTD.,, AHMEDABAD

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedasst.Year : 2008-09

section 131(1)/133(6) of the Act. 9.7 The 2nd allegation of the AO was that the assessee has not furnished the details of the TDS. However on perusal of the paper book filed by the assessee, particularly pages 693 to 724, we note that the assessee has furnished details of TDS deducted and the copies of the TDS

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

438,933 23/03/2012 4,728,123 Sub total (h) 18,820,283 International Bio Services Co. Ltd., Thailand 20/10/2011 1,091,782 Sub total (i) 1,091,782 Total I (a to i) 110,671,956 II. Online access to publication/ database and journal Chemical Abstract Services, USA 02/03/2012 3,385,992 Sub total (j) 3,385,992 Elsevier

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

438,933 23/03/2012 4,728,123 Sub total (h) 18,820,283 International Bio Services Co. Ltd., Thailand 20/10/2011 1,091,782 Sub total (i) 1,091,782 Total I (a to i) 110,671,956 II. Online access to publication/ database and journal Chemical Abstract Services, USA 02/03/2012 3,385,992 Sub total (j) 3,385,992 Elsevier

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

Appeal are dismissed as not pressed

TDS of Rs. 15,07,07,071/- instead of Rs. 15,26,74,4887- claimed by the appellant in its Return of Income filed for A. Y. 2014-15. 10. That the learned Assessing Officer erred in law and on facts in charging interest u/s. 234B and u/s 234C. 11. That the learned Assessing Officer erred

R. K. TRADING COMPANY,,AHMEDABAD vs. DCIT. CIR 5(3),, AHMEDABAD

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2609/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) R. K. Trading Company Dy.Cit बनाम/ 89, Hirabhai Market, Circle – 5(3), Ahmedabad Vs. Diwan Ballubhai Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfr0845B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri M. K. Patel, Advocate ""यथ" क" ओर से / Ms. Anam Benish, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 10/11/2022 Hearing घोषणा क" तार"ख /Date Of 22/12/2022 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 20.10.2017 Passed By The Ld. Commissioner Of Income Tax (Appeals), Ahmedabad – 5 (In Short ‘Cit(A)’) Arising Out Of The Assessment Order Dated 27.12.2016 Passed By The Learned Acit, Circle-5(3), Ahmedabad Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) For Assessment Year 2014-15. Ita No. 2609/Ahd/2017 (R. K. Trading Company Vs. Dcit) A.Y. 2014-15 - 2 - 2. Ground Nos. 1 To 3 Relates To Disallowance Of Donation Given By The Assessee To M/S. Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata. At The Very Threshold Of The Matter, Ld. Advocate Appearing For The Assessee Submitted Before Us That The Issue Is Squarely Covered By The Judgment Passed By The Co-Ordinate Bench In Ita No. 2888/Ahd/2017, On 20.09.2019 In Favour Of The Assessee, Whereas, Ld. Dr Relied Upon The Orders Passed By The Authorities Below.

Section 37 of the Act as contended by the Ld. AR. The Ld. AR further submitted that the issue is also covered by the judgment passed by the ITAT in case of ACIT vs. Armee Infotech, reported in [2022] 136 taxmann.com 128 (Ahmedabad-Trib.) in favour of the assessee, which has been failed to be controverted

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GHCL LIMITED, AHMEDABAD

section 36(1)(iii) can only be allowed on the interest if the assessee borrows capital for its own business. Hence, it was held that interest on the borrowed amount could not be allowed if such amount had been advanced to a subsidiary company of the assessee. With respect, we are of the opinion that the view taken

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-4,, AHMEDABAD

section 36(1)(iii) can only be allowed on the interest if the assessee borrows capital for its own business. Hence, it was held that interest on the borrowed amount could not be allowed if such amount had been advanced to a subsidiary company of the assessee. With respect, we are of the opinion that the view taken