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 commission. ITA nos.1817/Ahd/2017 and 3 others Asstt. Years 2012-13 16 29. The issue raised by the Revenue has already been disposed of by us along with the appeal filed by the Assessee bearing ITA No. 1817/AHD/2016 vide paragraph number 15 of this order. As such, the ground of appeal

THE DCIT,TDS CIRCLE,, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2216/Ahd/2013 2007-08 Dcit Nirma Limited Tds Circle, Nirma House, Ashram Ahmedabad Road, Ahmedabad-380009 Pan No. Aaacn5350K Revenue By : Shri Dileep Kumar, Sr. Dr. Assessee By : Shri S. N. Soparkar, Sr. Adv. With Shri Himanshu Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 27.11.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.01.2021 आदेश/O R D E R Per Waseem Ahmed: The Appeal Has Been Filed By The Revenue For A.Y. 2007-08 Which Is Arising From The Order Of The Cit(A)-Xxi, Ahmedabad Dated 13.06.2013, In The Proceedings Under Section 201(1)/201(1A) Of The Income Tax Act, 1961 For A.Y. 2007-08 (In Short “The Act”).

section 201(1) of the Act. 6. Both the learned DR and the AR before us vehemently supported the order of the authorities below as favourable to them. 7. We have heard the rival contentions of both the parties and perused the materials available on record. The Hon’ble Gujarat High Court has restored the appeal for fresh adjudication with

JOGESHBHAI RAMANLAL PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2017-18 Jogeshbhai Ramanlal Patel The Pcit-3, C.A. Ashokkumar S. Gupta, C-411, Pratykash Kar 203/1, New Cloth Market, O/S. Bhavan, Ambawadi, Vs Raipur Gate, Raipur, Gujarat-380009 Ahmedagad-380002 [Pan No. : Aaxpp3232E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Chetan Agarwal, A.R. Respondent By : Shri A. P. Singh, Cit Dr सुनवाई क" तार"ख/Date Of Hearing: 06.09.2022 घोषणा क" तार"ख /Date Of Pronouncement: 02.12.2022

48 of the Act, though the entire sale consideration of Rs. 3,51,30,000/- received by the assessee from the same seller of the land. Thus, the Assessing Officer has not committed any error while passing the Assessment Order, which does not require revision under Section 263 of the Act and therefore, requested to quash the Revision order passed

IMNU STUDENT ACTIVITY ASSOCIATION,AHMEDAABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2),, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Section 143(1) of the Act was passed on 12.01.2024 determining total income at Rs. NIL and the refund of the assessee was determined at Rs. 1,56,200/-. The credit of TDS granted to the assessee was for a sum of Rs. 1,48

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

TDS credit of ₹1,11,297/- was allowed by the\nDepartment, and refund was accordingly issued vide rectification order\nunder section 154 dated 22.07.2020. The refund and interest granted under\nsection 244A totalled to ₹11,81,47,067/-, comprising refund of\n₹10,93,89,770/- and interest of ₹87,57,297/-. The refunds were received on\n01.10.2018

JANKI WIND FARM DEVELOPERS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

section 154 on 17.11.2021 pointing out two mistakes apparent from\nrecord:\ni. That TDS credit was short allowed at Rs.5,10,840/- against\nactual available credit of Rs.7,48

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

UNIMED TECHNOLOGIES LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2016-17 Unimed Technologies Limited Acit, Cir.2(1)(1) Survey No.22 & 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B Asstt.Year : 2016-17 Acit, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 & 22, Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2025 आदेश आदेश/O R D E R आदेश आदेश

TDS and interest charged thereon. However, the Ld. CIT(A) upheld the disallowance of consultancy fees amounting to Rs.2,18,58,050/-, incurred by the assessee in respect of regulatory and technical consultancy services obtained from Quality Executive Partners Inc., USA, for obtaining approvals from the USFDA for its manufacturing facility at Baska. The CIT(A) was of the view

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, RACE COURSE vs. UNIMED TECHNOLOGIES LIMITED, HALOL

Accordingly dismissed.\n18.9 Based on the findings and conclusions set out hereinabove, the\nappeal filed by the Revenue stands dismissed, whereas the appeal filed by\nthe assessee is partly allowed

TDS\nand interest charged thereon.\nHowever, the Ld. CIT(A) upheld the disallowance of consultancy fees\namounting to Rs.2,18,58,050/-, incurred by the assessee in respect of\nregulatory and technical consultancy services obtained from Quality\nExecutive Partners Inc., USA, for obtaining approvals from the USFDA for\nits manufacturing facility at Baska. The CIT(A) was of the view

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2432/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2014-15(26Q, Q1)) M/S. Orion Steel Corporation The Acit बनाम/ Centralized Processing 58, Ajanta Station Road, Vs. Cell-Tax Deducted At Anand, Gujarat-388001 Source, Income Tax Office, Sector-3, Vaishali, Ghaziyabad, Uttar Pradesh-201010 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaafo3831D .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

TDS statement in Form No. 26Q for A.Y. 2014-15 (Quarter-1) which was processed under Section 200A on 24.03.2014 charging late fees under Section 234E at Rs. 48

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

48,400 u/s 234E of the Act @ " 200 per day delay for 242 days delay in filing of Form no. 26Q (TDS return) and interest of " 20,328/- u/s 220(2) of the Act). The assessee filed an appeal before Ld. CIT(Appeals) against late filing levy u/s 234E of the Act. The main ground raised by the assessee

ARCHIT CORPORATION,,BHAVNAGAR vs. ITO, WARD-2(3),, BHAVNAGAR

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

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 683/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 Archit Corporation Llp, I.T.O., (Earlier Known As Archit Corporation) Vs. Ward-2(3), 54, Ganesh Krupa, Bhavnagar. Vijayraj Nagar, Bhavnagar.

TDS from payments to resident payees not to be deemed as Assessee in Default if no loss to revenue results due to short deduction/non-deduction-i.e. (A) Payee has included the impugned amount, on which tax was not deducted/short deducted, in his return of income filed under section 139 and pays taxes due on returned income and (B) Payer produces a certificate

PARESH ISHWARBHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-2(2)(4),, AHMEDABAD

In the result the grounds of appeal raised by the assessee are allowed

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.1047/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 Paresh Iswarbhai Desai, Income Tax Officer, Rabari Vyas, Vs. Ward-2(2)(4), Kali Gam, Ahmedabad. Po. Digvijaynagar, Ranip, Ahmedabad-382480. Pan: Adwpd2265R

TDS compliance for plastering work contract given the color of mattipuran and routed the payment through partner’s account. Thus, the AO disallowed the assessee’s claim of mattipran & leveling expenses and added to the short term capital gain. 6. The aggrieved assessee preferred an appeal before the learned CIT-A. The assessee before the ld. CIT-A submitted that