SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

90,941/-, the A.O. has verified issue of TDS in partial manner,\ntherefore, in view of clause (a) to Explanation 2 of section

THE DY. CIT, CIRCLE-1(2),, BARODA vs. M/S. DELOITTE HASKINS & SELLS, BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2970/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T., M/S Deloitee Haskins & Sells, Circle-1(2), Vs. 31-Nutan Bharat Society, Vadodara. Alkapuri, Baroda.

90,581/- 60,51,027/- 1,20,705/- 59,51,111/- 11.1 As per the AO the assessee was liable to deduct TDS u/s 194-I of the Act with respect to the Banquet charges at the rate of 10% whereas the assessee has deducted the TDS at the rate of 2% prescribed under section

SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

90 per cent. Perusal of the provisions of sections 208 and 209 shows that for the purpose of payment of advance tax the assessee has to estimate his current income and then he has to calculate income- tax on that income at the rate in force in the financial year. Thus, the amount of advance tax is to be decided

JYOTI LIMITED,,VADODARA vs. DCIT,(INTERNATIONAL TAXATION), , BARODA

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

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

TDS return was processed under section 200A, a short deduction demand was raised on the ground that the tax withholding rate was to apply @ 20%, in terms of the provisions of Section 206AA, as the German entity had not obtained the permanent account number (PAN) from the Indian tax authorities. The assessee objected to this treatment and filed a rectification

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”).

TDS in the hands of the assessee does not arise under Section 201(1) of the Act in view of the judgment of Hon’ble Supreme Court in the case of Hindustan Coca-Cola Beverage Private Ltd. reported in 293 ITR 226. 3.3 However, the Revenue carried the matter to the Hon’ble Gujarat High Court in tax appeal

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(3). Rule 37BA(3)(1) provides that credit for TDS and credited to the account of Central Government, shall be given for the assessment year for which such income is assessable. Thus, if the said rule is read, it is clear that the assessee is entitled to get credit of the TDS once such income is included

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(3). Rule 37BA(3)(1) provides that credit for TDS and credited to the account of Central Government, shall be given for the assessment year for which such income is assessable. Thus, if the said rule is read, it is clear that the assessee is entitled to get credit of the TDS once such income is included

OIL & NATURAL GAS CORPORATION LTD.,,AHMEDABAD vs. THE ITO-2 (INTERNATION TAXATION), AHMEDABAD

In the result the appeal filed by the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1881-1882/Ahd/2019 िनधा"रण वष"/Asstt. Years: N.A Oil & Natural Gas Corporation Income Tax Officer-2, Limited, Vs. (International Taxation), Institute Of Reservoir Studies, Ahmedabad. Chandkheda Campus, Ahmedabad-380005. Pan: Aaaco1598A

TDS under the provisions of section 195 of the Act. It was contended by the assessee that in pursuance to the provisions of section 90

OIL & NATURAL GAS CORPORATION LTD.,,AHMEDABAD vs. THE ITO-2 (INTERNATION TAXATION), AHMEDABAD

In the result the appeal filed by the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1881-1882/Ahd/2019 िनधा"रण वष"/Asstt. Years: N.A Oil & Natural Gas Corporation Income Tax Officer-2, Limited, Vs. (International Taxation), Institute Of Reservoir Studies, Ahmedabad. Chandkheda Campus, Ahmedabad-380005. Pan: Aaaco1598A

TDS under the provisions of section 195 of the Act. It was contended by the assessee that in pursuance to the provisions of section 90

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

TDS under section 195 of the Income Tax Act. The answer to this question will apply to all four categories of cases enumerated by us in paragraph 4 of this judgment.” 7. The Departmental Representative on the other hand relied on the order of AO. 8. We have heard the rival contentions and perused the material available on record

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

90,000/- on India Glycols Ltd. and Rs. 44,550/- on M/s Petron Engineering Construction Ltd. These five invoices represent service charges for actual work done by the assessee to these unrelated parties. The AO has ignored these five invoices and picked up only three invoices of Rs. 24,000/- each for determining the benchmark rate

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

90,000/- on India Glycols Ltd. and Rs. 44,550/- on M/s Petron Engineering Construction Ltd. These five invoices represent service charges for actual work done by the assessee to these unrelated parties. The AO has ignored these five invoices and picked up only three invoices of Rs. 24,000/- each for determining the benchmark rate

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

TDS provisions under section 195 of the Act. In holding so, we draw support and guidance from the judgment of Hon’ble Delhi High Court in the case of DIT Vs. Nokia Networks OY reported in 358 ITR 77 wherein it was observed that the transaction of software purchase on principal-to-principal basis cannot be considered as royalty payment

M/S. GANESH ENTERPRISE.,AHMEDABAD vs. THE ADDL. CIT, TDS, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2308/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. Tds, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad.

90,275.00 dated 30 July 2015. Subsequently an order under section 201(1)/201(1A) dated 29 February 2016 was passed raising the nil demand. 4.1 However, the proceedings under section 271C of the Act were initiated by issuing notice dated 23 May 2016 on account of failure of payment of the TDS

DELOITTE HASKINS & SELLS CHARTERED ACCOUNTS LLP,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 90 of the Act. For the Asst. Year 2022-23, the assessee filed its Return of Income on 03.11.2022 declaring total income of Rs. 37,26,75,340/-. In the Return of Income, the assessee claimed TDS

SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

Section 90(4) and 90(5) of the Act and hence entitled to the benefits of the applicable DTAA 5 The Ld CIT(A) erred in ignoring the binding provisions of Article 10 of DTAA between India and Mauritius, which clearly provide for TDS

SHRI VIRAL ASHISH PARIKH,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-10,, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 3505/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2011-2012 Viral Ashish Parikh, The A.C.I.T,(Osd), Ashish Bunglow, Vs. Circle-10, Atira Road, Ahmedabad. Panjarapole Cross Road, Ambawadi, Ahmedabad.

90,91,928/-. Admittedly, the sales and the salary expenses shown by the assessee in the year under consideration have increased in comparison to the immediate preceding assessment year. However, the salary expenses have increased more in proportion to the increase in the value of the sales i.e. 24.92% of sales in immediate preceding year to 26.2% in current year

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

TDS was deducted, the AO invoked section 40(a)(i)\nand disallowed Rs.1,42,197/-.\nBefore the AO, the assessee contended that the commission was paid\nfor services rendered outside India, that the foreign agents had no business\nconnection or permanent establishment in India, and that under the Double\nTax Avoidance Agreement, the commission was not taxable in India