DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

5 1501-2000 2,46,17,851 13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

5 1501-2000 2,46,17,851 13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

5 1501-2000 2,46,17,851 13,148 3.68% 69.98% 6 2001-3000 10,76,50,664 41,986 11.75% 8173% 7 3001-4000 15,96,18,534 45,288 12.67% 94.40% 8 4001-5000 2,15,47,954 4,563 1.28% 95.68% 9 5001-7000 6,07,52,130 10,521 2.94% 98.62% 10 7001-10000 2

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee are as under:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice u/s 143(2

THY ACIT, CIRCLE-2(1)(2), , AHMEDABAD vs. M & B ENGINEERING LIMITED,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

5 (2)(b) read with section 9(1)(i) of Income Tax Act. 2.16. Regarding the issue of obtaining no deduction certificate under section 195 it is seen that for the applicability of the provisions of this section, the sum must be chargeable under the provisions of the income tax Act. Section 195 provides for deduction

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

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB of the Act. This view was taken by the courts in the following cases: • Income-tax Officer - Ward 5

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

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB of the Act. This view was taken by the courts in the following cases: • Income-tax Officer - Ward 5

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time pertaining to the same TDS which was not found deposited in time by the assessee. For both the impugned assessment years before us the assessee has been visited with penalty both for not depositing TDS in time and also for not furnishing requisite TDS returns

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time pertaining to the same TDS which was not found deposited in time by the assessee. For both the impugned assessment years before us the assessee has been visited with penalty both for not depositing TDS in time and also for not furnishing requisite TDS returns

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time pertaining to the same TDS which was not found deposited in time by the assessee. For both the impugned assessment years before us the assessee has been visited with penalty both for not depositing TDS in time and also for not furnishing requisite TDS returns

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time pertaining to the same TDS which was not found deposited in time by the assessee. For both the impugned assessment years before us the assessee has been visited with penalty both for not depositing TDS in time and also for not furnishing requisite TDS returns

M/S. JOY GLOBAL (UK) LIMITED,(FORMERLY KNOWS AS JOY MINING MACHINERY LIMITED),KOLKATTA vs. THE DCIT (INT. TAXN.)-2,, AHMEDABAD

In the result, both the appeals filed by the Assessee are allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

2)(k).A mine was clearly in its control and its continuous presence in above mine is clear from scope of work. Further, it was furnishing services in India through its agents and other personnel's for more than 90 days within any 12 month period. In view of above, we are of confirmed opinion that assessee

THE ITO, WARD-2(1)(1),, BARODA vs. MARKET CREATORS LTD.,, VADODARA

In the result, this appeal is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

section 40(a)(ia) of the Act on brokerage payment to sub-brokers 5. Ld. A.O. has discussed the issue at page no. 2 to 6 in para no. 4 and ld. CIT(A) has discussed the issue at page no. 2 to 27 in para 2 to 4. The assessee company is engaged in the broking business in capital

THE DCIT, CIRCLE-4,, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

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

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1`),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LTD.,, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

TDS on this amount, and therefore, it is not entitled for ITA No.2490/Ahd/2014 and 3 Others DCIT Vs. Gujarat Ambuja Exports Ltd. 9 deduction under section 40(a)(ia) of the Act. Similar action was taken with regard to commission paid at Rs.1,51,52,353/- in the Asstt.Year 2013-14. 12. Dissatisfied with the finding

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS under Section 194 of the Act and interest under Section 201(1A) of the Act was deleted. Since vide ITA No. 220/Ahd/2015 we have dismissed the appeal of the Revenue, therefore, this Cross Objection has become infructuous and the same is dismissed. 20. In the combined results, the appeals preferred by the Revenue are dismissed and C.O. preferred

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS under Section 194 of the Act and interest under Section 201(1A) of the Act was deleted. Since vide ITA No. 220/Ahd/2015 we have dismissed the appeal of the Revenue, therefore, this Cross Objection has become infructuous and the same is dismissed. 20. In the combined results, the appeals preferred by the Revenue are dismissed and C.O. preferred

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

Bench: Us.

5(2)(b) read with section 9(1)(i) of Income Tax Act. 4.4 It is seen from the facts of the case, that identical issue has been decided by this office in appellant’s own case for A.Y. 2013-14 vide Appellate Order in Appeal No. CIT(A)- 2/316/DC. Cir. 2(1)(1)/2015-16 dated 20.05.2016. The relevant findings