THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE ITO, TDS-2,, AHMEDABAD vs. M/S. LAXMI SALES & ALLOYS PVT. LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2008-09

6A) read with section 206C(7) of the Act and found non/short collection of TCS to the extent of Rs.19,88,645/- and interest thereon under section 206C(7) quantified at Rs.19,09,099/-. The Assessing Officer accordingly raised demand of Rs.38,97,744/- towards aforesaid default. 4. Aggrieved, the assessee preferred appeal before the CIT(A). Before

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. DCIT TDS CIRCLE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1805/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2009-10)

TDS] A.Y. 2009-10 - 2 - Assessing Officer (AO) under s. 206C(6A)/206C(7) of the Income Tax Act, 1961 (the Act) concerning AY 2009-10. 2. The grounds of appeal raised by the assessee read as under:- “1. On the facts and in the circumstances of the case, the learned C.I.T.(Appeals) erred in rejecting the relevant ground

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is allowed

6a+6b) 6c 7 Net tax liability (5-6c) 7 8 Interest Payable a For default in furnishing the return (section 8a 234A) b For default in payment of advance tax 8b (section 234B) c For deferment of advance tax (section 8c 234C) d Total Interest Payable (8a+8b+8c) 8d 9 Aggregate liability

M/S. SHARDABEN EDUCATION TRUST,GANDHINAGAR vs. THE INCOME TAX OFFICER, (EXEMPTIONS) WARD-1,, AHMEDABAD

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

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.2312/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 M/S. Shardaben Education Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad.

TDS credit and self-assessment tax should be refunded. However, the AO vide order dated 09th November 2016 under section 143(3) of the Act rejected the claim of the assessee by holding that the claim of exemption under section 11 of the Act was not made in the return of income. Therefore

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Acit(Osd), Tds Circle M/S.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank Of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. Pan : Aaacb 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri O.P. Pathak, Sr.Dr Assessee By : Shri B.R. Popat, Ar

TDS Circle M/s.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. PAN : AAACB 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri O.P. Pathak, Sr.DR Assessee by : Shri B.R. Popat, AR सुनवाई क" तार"ख/Date of Hearing : 18/03/2019 घोषणा क" तार"ख /Date of Pronouncement : 20/ 03/2019

AHMEDABAD STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kambleassessment Year 2012-13

TDS, Circle, Ahmedabad dated 27/03/2019 needs to be rectified. I.T.A No. 2211/Ahd/2025 Ahmedabad Strips Pvt. Ltd., A.Y. 2012-13 03. That the Appellant Company has paid all the Taxes and liabilities of TDS/TCS for the year under consideration. However, the order passed u/s 2026C(6A) r.w.s. 206C (7) of the Act without appreciating the facts on records is erroneous

M/S. SINGHAL STEELS,VADODARA vs. THE ITO, TDS-2, VADODARA

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

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

6A)/206C(7) of the IT Act, 1961 should not be passed in his case for failure to collect TCS of Rs.1,48,112/- for the FY 2013-14. The deductor/collector, vide his reply dated 01.02.2016 stated that "the said section is not applicable to him as he is a trader". The ITO, TDS

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 151/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2008-09)

6A) of the Act amounting to Rs.27,60,838/- and interest thereon amounting to Rs.23,19,104/- imposed by the AO under s. 206C(7) of the Act. 3. When the matter was called for hearing, the learned DR for the Revenue relied upon the order of the AO and submitted that the assessee has failed to collect TDS

LAMBDA THERAPEUTIC RESEARCH LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS. Admittedly, the payer is claiming an expense but the assessee is not showing corresponding income in its books of accounts as the work was not completed up to the certain stage. In fact the assessee accounts for the income upon the completion of level of work, therefore the advances from the customer are shown as liability in the books

LAMBDA THERAPEUTIC RESEARCH LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS. Admittedly, the payer is claiming an expense but the assessee is not showing corresponding income in its books of accounts as the work was not completed up to the certain stage. In fact the assessee accounts for the income upon the completion of level of work, therefore the advances from the customer are shown as liability in the books

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS. Admittedly, the payer is claiming an expense but the assessee is not showing corresponding income in its books of accounts as the work was not completed up to the certain stage. In fact the assessee accounts for the income upon the completion of level of work, therefore the advances from the customer are shown as liability in the books

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS. Admittedly, the payer is claiming an expense but the assessee is not showing corresponding income in its books of accounts as the work was not completed up to the certain stage. In fact the assessee accounts for the income upon the completion of level of work, therefore the advances from the customer are shown as liability in the books