DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS. The AO also made an addition of Rs.69,709/- under Section 43B of the Act for unpaid VAT liability

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS. The AO also made an addition of Rs.69,709/- under Section 43B of the Act for unpaid VAT liability

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)

43B of the Income Tax Act. 1.4 In view of above, the appellant relied upon the following judgements (A) CIT v Rajasthan State Beverages Corporation Ltd (2017) 84 taxmann com 173 SLP filled by the Revenue department before Supreme Court has been rejected/dismissed in (2017) 250 Taxman 16 (SC) (B)Essae Teraoka

AARVEE DENIMS & EXPORTS LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.396/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Aarvee Denims & Exports Ltd. The Pr.Cit बनाम/ 191, Shahwadi Ahmedabad-1 V/S. Narol–Sarkhej Highway Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./Pan: Aabca 6019 P (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Divyakant Parikh, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/09/2024 घोषणा की तारीख /Date Of Pronouncement: 27/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

TDS on foreign commission. The gross total income was computed at Rs.12,04,36,098/-, against which the assessee claimed a deduction of Rs.12,04,36,098/- under section 80IA of the Act, resulting in NIL taxable income. 2.1. Subsequently, the PCIT invoked the revisionary jurisdiction under Section 263, holding that the assessment order was erroneous and prejudicial

P. K. PARIKH, HUF,VADODARA vs. THE ITO, WARD-3(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Or During The Hearing Of This Appeal.

section 43B of Rs. 59,93,050/- 2. The appellant craves, leave or reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal. Total effect (see note below) 2,00,459/- 3. The assessee filed return of income for assessment year

INTAS BIOPHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, R-2(1)(1),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

TDS and taxes paid. 15. In law and in the facts and circumstances of the appellant's case, the learned Assessing Officer has grossly erred and the Ld. CIT A has erred in confirming in giving direction to charge interest u/s.234A; 2348; 234C and 234D when no such interest is chargeable. 16. In law and in the facts and circumstances

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

TDS non-compliance. This is consistent with judicial principles that when profit is computed based on estimation, it covers all aspects of the business, including potential violations. 13.2. We also find that the 12% Net Profit Rate (NPR) applied by the CIT(A) is reasonable, given the nature of the case. The assessee was found to have engaged in unaccounted

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

TDS non-compliance. This is consistent with judicial principles that when profit is computed based on estimation, it covers all aspects of the business, including potential violations. 13.2. We also find that the 12% Net Profit Rate (NPR) applied by the CIT(A) is reasonable, given the nature of the case. The assessee was found to have engaged in unaccounted

SHRI SANDEEP JAGDISHCHANDRA DAVE,,AHMEDABAD vs. TEH PR. CIT -3, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

43B of the Act. Sixthly, the PCIT observed that the Audit Report has been finalized and signed after the due date prescribed under Section 44AB of the Act. Accordingly, the Assessing Officer ought to have initiated penalty proceedings under Section 271B of the Act, which he failed to do. Accordingly, in view of the above reasons, the PCIT held that

SHREE DHAIN AUTO LOGISTICS PVT. LTD.,VADODARA vs. THE INCOME TAX OFFICER, WARD-2(1)(1) (PREVIOUSLY THE DCIT- CICLE-2(1)(1)), VADODARA

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

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

TDS. Under section 43B tax, cess etc. paid will be allowable only in the year in which it is it is actually

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

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

43B (v) depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

GUJARAT INDUSTRIES POWER CO.LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

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

43B (v) depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

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

43B (v) depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

NIMBESHWAR GUDADRAM DESAI,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

TDS was admitted by the assessee, CIT(Appeals) I.T.A No. 1436/Ahd/2025 A.Y. 2017-18 5 Nimbeshwar Gudadram Desai vs. DCIT held that this ground of appeal had no merit and upheld the addition. On the second issue relating to disallowance of 10% of certain expenses, the assessee contended that ledgers, audited financials, and specimen vouchers were submitted, and further argued

ANMOL MEDICARE LIMITED,AHMEDABAD vs. ACIT CIRCLE 1(1)(1), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalanmol Medicare Limited, Acit, Vs. 2Nd Floor, Nbcc House, Circle 1(1)(1), Ambawadi, Ahmedabad-38006 Ahmedabad [Pan : Aafca 1055 R] (Appellant) .. (Respondent) Appellant By : Shri Divyang Shah, Ar Respondent By: Shri Rajenkumar M. Vasavda, Sr Dr Date Of Hearing 12.08.2025 Date Of Pronouncement 16.09.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 43B. despite the appellant's compliance with the provisions of the Act. 5. Under the facts and circumstances of the case and in law, the learned Assessing Officer erred in disallowing interest of Rs.51,587/- on late payment of TDS

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

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

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

43B of the Act 19,40,232/- (ii) Prior Period Expenses 91,956/- (iii) Prior Period Income 91,956/- (iv) Non Deduction of TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation 4,58,137/- Claimed on Software Licenses (vii) Capitalization of Interest on Capital

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

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

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

43B of the Act 19,40,232/- (ii) Prior Period Expenses 91,956/- (iii) Prior Period Income 91,956/- (iv) Non Deduction of TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation 4,58,137/- Claimed on Software Licenses (vii) Capitalization of Interest on Capital

PRASAD POLYFAB,GANDHINAGAR vs. INCOME TAX OFFICER WARD(1), GANDHINAGAR

In the result, the appeal of the assessee in ITA No

Bench: Dr.Brr Kumar & Shri Tr Senthil Kumar

TDS deducted and paid before the filing income tax return wrongly added income may deleted Rs.1,44,000/- 3. The Assessee has taken the following grounds of appeal in ITA No.1366/Ahd/2024 for AY 2022-23 1. Provident fund and ESI paid before the due date of filing the return of Income the Assessing Officer has added said expenses

PRASAD POLYFAB,GANDHINAGAR vs. WARD (1) INCOME TAX OFFICER , GANDHINAGAR

In the result, the appeal of the assessee in ITA No

Bench: Dr.Brr Kumar & Shri Tr Senthil Kumar

TDS deducted and paid before the filing income tax return wrongly added income may deleted Rs.1,44,000/- 3. The Assessee has taken the following grounds of appeal in ITA No.1366/Ahd/2024 for AY 2022-23 1. Provident fund and ESI paid before the due date of filing the return of Income the Assessing Officer has added said expenses