TESTEC ASIA LIMITED,UNITED ARAB EMIRATES vs. THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA, VADODARA

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.44/Ahd/2024 िनधा"रण वष" /Assessment Year : 2022-23 Testec Asia Limited The Dy.Director Of Income Tax बनाम/ United Arab Emirates Circle, International Taxation V/S. P.O. Box No.16799, Dubai, Vadodara- 390 007 United Arab Emirates – 999999 (Or) Villa 11, Street 5, Medows 1, Emirates Hill, United Arab Emirates – Not Listed 999999 "थायी लेखा सं./Pan: Aajct 4035 A (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Virat Bhavsar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/09/2024 घोषणा की तारीख /Date Of Pronouncement: 30/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

Section 115AC of the Act. The assessee sought a refund of Rs. 55,88,730. The assessee submitted its PAN and confirmations from Credit Suisse AG to Citibank NA to facilitate the transfer of TDS

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

88,94,666/- under Section 36(1)(va), a disallowance of Rs. 57,74,100/- concerning commission paid to non-residents and a sum of Rs. 35,18,785/- under Section 36(1)(iii) of the Act. 4. Subsequently, upon reviewing the records, Principal CIT noted that the Auditors of Kiri Industries i.e. the assessee had certified that an interest

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

88 days from the actual transaction, that TPO’s CUP date was 301 days from actual date, that on 01.08.2008 the rate for all quantities was same, that Page 22 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. volume had no impact on rate. Departmental Representative (DR) supported the orders

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

88 days from the actual transaction, that TPO’s CUP date was 301 days from actual date, that on 01.08.2008 the rate for all quantities was same, that Page 22 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. volume had no impact on rate. Departmental Representative (DR) supported the orders

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

TDS on delayed payment charges (viii) Disallowance on upgradation of software expenses (ix) Charging of interest under section 234B on book Profits u/s. 115JB (x) Loss due to foreign exchange difference rate 7. As the first five issues are being covered in assessee’s own case in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003- 04 & ors., dated

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

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

TDS on delayed payment charges (viii) Disallowance on upgradation of software expenses (ix) Charging of interest under section 234B on book Profits u/s. 115JB (x) Loss due to foreign exchange difference rate 7. As the first five issues are being covered in assessee’s own case in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003- 04 & ors., dated

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

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

TDS on delayed payment charges (viii) Disallowance on upgradation of software expenses (ix) Charging of interest under section 234B on book Profits u/s. 115JB (x) Loss due to foreign exchange difference rate 7. As the first five issues are being covered in assessee’s own case in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003- 04 & ors., dated

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

section 2(o) of the Copyright Act,1957. The AO also referred the agreement entered into by Mycom with the assessee and reproduced the releant clauses of the agreement. The DCIT (Intl.Taxn.)-1 vs. Vodafone West Ltd. Asst. Year : 2013-14 7 2.14. The AO also placed reliance on the judgement of Hon’ble Karnataka High Court in case

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

section 9(1)(vii) of the Act holding that it is covered by exception as the services were used for the purpose of business of the assessee being carried out outside India, completely ignoring the fact that the source of the revenue being in Thailand will not make the business of the assessee being carried out from Thailand

M/S. HAATHEE VENTURES,,VADODARA vs. INCOME TAX OFFICER, WARD-3(1)(1),, VADODARA

In the result, ground number 3 of the assessee’s appeal is allowed

Bench: The Hearing Of The Appeal.”

88 plots. The details of agreed sale price and sale consideration received are as under:- Particulars Agreed sale price (Rs.) Sale consideration Percentage received (Rs.) Plots 12,67,60,644/- 7,99,56,665/- 63.08% Villas 7,76,64,156/- 3,01,13,763/- 38.77% From the above details, it is clear that the appellant has received sale consideration

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 on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender(s) Interest Paid (Rs.) Smt. Anshyaba B. Chudasama 1,08,700/- Smt. Yashomatiba B. Chudasama 1,04,200/- Smt. Manharba B. Chudasama 1,33,500/- Sri Mahendra Sinh B. Chudasama 1,34,600/- Dharmendrakuverba B. Chudasama

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 on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender(s) Interest Paid (Rs.) Smt. Anshyaba B. Chudasama 1,08,700/- Smt. Yashomatiba B. Chudasama 1,04,200/- Smt. Manharba B. Chudasama 1,33,500/- Sri Mahendra Sinh B. Chudasama 1,34,600/- Dharmendrakuverba B. Chudasama

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

88,107/- v. Interest expenditure of Rs.1,76,03,597/- ITA No.623 and 632/Ahd/2024 3 4. Being aggrieved, the assessee preferred an appeal before the CIT(A) where short grant of TDS of Rs.13,11,100/- and interest under section

NILESH AMRITLAL PARIKH,VADODARA vs. THE ACIT/DCIT, CIRCLE-1(1)(1)(PREVIOUSLY ITO, WARD-1(2)(4), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 271(1)(c) for concealing particulars of income were also initiated. 4. In appeal, Ld. CIT(Appeals) dismissed the appeal of the assessee with the following observations: “5. DECISION 5.1. The main ground of appeal is the addition of Rs. 15,01,822/- made on account of undisclosed receipt which was the difference between the sales amount recorded

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

section 199 of the Act and the assessee is eligible for seeking credit of the TDS amount. Hence, I set aside the order of the authorities below and decide the issue in favour of the assessee. However, this issue is highly debatable and cannot be acted Cupon by the revenue. 9. In the result, the appeal of assessee is allowed

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

section 199 of the Act and the assessee is eligible for seeking credit of the TDS amount. Hence, I set aside the order of the authorities below and decide the issue in favour of the assessee. However, this issue is highly debatable and cannot be acted Cupon by the revenue. 9. In the result, the appeal of assessee is allowed

M/S. ROQUETTE INDIA PRIVATE LTD.,,MUMBAI vs. THE PR. CIT-3, AHMEDABAD

Appeal of the Assessee is allowed

TDS on advertisement expenses of Rs. 66.55 lakh and legal & professional fee expenses of Rs. 778.49 lakh. In this regard, it is pertinent to mention here that as per section 40(a)(ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under chapter XVII-B and such tax has not been

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

88,107/-\nV. Interest expenditure of Rs.1,76,03,597/-\n4. Being aggrieved, the assessee preferred an appeal before the CIT(A)\nwhere short grant of TDS of Rs.13,11,100/- and interest under section