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

92,965/- (correct amount is Rs. 24,12,765/-) on account of commission paid to overseas agents without deducting the tax at source. 16. During assessment-proceeding, Ld. AO observed that the assessee had paid commission to foreign agents. Ld. AO called for details and documents from the assessee. In response, the assessee submitted details vide letters dated 10/10/2014, 25/02/2015

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

92,965/- (correct amount is Rs. 24,12,765/-) on account of commission paid to overseas agents without deducting the tax at source. 16. During assessment-proceeding, Ld. AO observed that the assessee had paid commission to foreign agents. Ld. AO called for details and documents from the assessee. In response, the assessee submitted details vide letters dated 10/10/2014, 25/02/2015

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.

TDS U/s 1941 was clearly applicable on it. 3. The appellant craves leave to add to, amend or alter the above grounds as may be deemed necessary. Relief claimed in appeal It is prayed that the order of the CIT (Appeals) be set aside and that of the Assessing Officer be restored. 3. The first issue raised by the Revenue

ASHVINKUMAR NARANBHAI PATEL,AHMEDABAD vs. THE ITO, TDS-WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.722/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Ashvinkumar Naranbhai Patel The Ito बनाम/ 43, Shankar Society Part-1 Tds Ward-1 V/S. Near Meerambica Road Ahmedabad – 380 014 Opp. Amikunj Bus Stand Naranpura Ahmedabad – 380 013 "थायी लेखा सं./Pan: Aeipp 9274 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2025 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Confirming The Demand Raised Under Section 201(1) & 201(1A) By The Ito, Tds Ward 1, Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], In Relation To A.Y. 2015–16. Ashvinkumar Naranbhai Patel Vs. Ito Asst. Year : 2015-16

section 194IA was held applicable. The AO computed the default and interest as under: Ashvinkumar Naranbhai Patel vs. ITO Asst. Year : 2015-16 3 Property TDS Default (Rs.) Interest u/s 201(1A) (Rs.) Total (Rs.) Shiholi 70,000/- 60,900/- 1,30,900/- Vastral 1,13,333/- 92

SHRI JOGENDRA L. BHATI,AHMEDABAD vs. DY. CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2136/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Shri Jogendra L. Bhati Dcit, Cir.3(1)(1) 315, Nilkanth Palace-B Vs Ahmedabad. 100 Ft. Road Anandnagar Road Satellite Ahmedabad 380 015. Pan : Ahcpn 0228 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Ar Revenue By : Shri Vinod Tanwani, Sr.Dr

section 9(1)(vii) of the Act, we are not inclined to accept the plea taken by the learned senior standing counsel appearing for the Revenue that commission paid by the assessee to the non-resident ITA No.2136 /Ahd/2017 agent would come under the term "fees for technical services". In the case on hand, for procuring orders for leather business

OM YASH PROJECTS LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.40/Ahd/2025 िनधा"रण वष" /Assessment Year: 2023-24 Om Yash Projects Ltd., Income Tax Officer, Office No. 1113, Aaron Spectra, बनाम/ Ward-3(1)(1), V/S. Rajpath Rangoli Road, Bodakdev, Ahmedabad Ahmedabad-380054 "थायी लेखा सं./Pan: Aacco4734C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kaushik Kejriwal & Ms. Kushboo Shah, C.A. Revenue By : Shri Rignesh Das, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/03/2025 घोषणा की तारीख /Date Of Pronouncement: 12/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Learned Additional / Joint From The Office Of The Commissioner Of Income Tax (Appeals)-2, Guwahati [Hereinafter Referred To As "Cit(A)"] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Dated 26.11.2024, In Connection With The Intimation Under Section 143(1) For The Assessment Year (A.Y.) 2023-24, Issued By The Centralized Processing Center (Cpc), Bangalore, Dated 09.01.2024. Om Yash Projects Ltd. Vs. Ito Asst. Year : 2023-24

section 143(1), proportionately restricted the TDS credit based on turnover as per books, thereby creating a tax demand of Rs. 21,23,920/- instead of Om Yash Projects Ltd. vs. ITO Asst. Year : 2023-24 7 granting the refund claimed by the assessee. Upon reviewing the data, we observe that while the assessee claims the entire difference arises

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

Section 92 of the Act and in that view of the matter in the case in hand the TDS has been

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

TDS was required to be in respect thereof. Respectfully following the decision of the Coordinate Bench of the ITAT, we do not find any error in the decision of the Ld. CIT(A). Therefore, the appeal of the revenue is dismissed.” 15.1. The facts of the case on hand are identical to the facts of the case as discussed above

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

TDS was required to be in respect thereof. Respectfully following the decision of the Coordinate Bench of the ITAT, we do not find any error in the decision of the Ld. CIT(A). Therefore, the appeal of the revenue is dismissed.” 15.1. The facts of the case on hand are identical to the facts of the case as discussed above

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

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) Dcit, M/S. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs. Ahmedabad. 401 & 02, Sarthik Square, Sarkhej Gandhinagar Highway, Bodakdev, Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 5593 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Dr. Jayant Jhveri, Sr.D.R. ""यथ" क" ओर से/Respondent By : Shri G.C. Pipara, C.A.

TDS under section 195 of the Act. Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “2.9 Having considered the facts and submissions, the issues which are to be examined and decided are as under:- 1. Whether the commission paid to foreign agents is taxable in India

TYCO VALVES & CONTROLS (INDIA) PVT. LTD.,BARODA vs. THE DY.CIT, BARODA CIR- 4,, BARODA

In the result, Assessee’s appeal is partly allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS in future years. It is because the ALP of such transaction has been determined at nil for the year under consideration. 12.2. Regarding the addition of Rs. 10,40,197/-, we find that the assessee has not pressed the same at the time of hearing. Therefore we dismiss the same as not pressed. Regarding the ad hoc disallowance

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

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

SHRI VISHAL D PALANI,AHMEDABAD vs. THE ITO, TDS-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

92, Saveshwar Tower, TDS-3, Opp. Jay Ambe Nagar, Vs Ahmedabad Behind Lav Kush Tower, (Respondent) Thaltej, Ahmedabad PAN: ALOPP0931E (Appellant) Assessee by: Shri M.J. Shah, A.R. & Shri Rushin Patel. A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 23-11-2022 Date of pronouncement : 30-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This

SHIVA PHARMACHEM LIMITED,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the Assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2021-22 Shiva Pharmachem Limited The Dy.Cit Shiva 12Th Floor, Vs Circle-2(1)91) Opp. Tricolour Hospital Vadodara Genda Circle, Vadodara-390 023 (Gujarat) Pan: Aajcs 3940 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 01/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By Assessee Is Filed Against The Order Of Commissioner Of Income Tax (Appeals) – National Faceless Appeal Centre – Delhi [Hereinafter Referred To As “The Ld.Cit(A)”] Passed On 24/07/2023 U/S. 250 Of The Income Tax Act,1961 (Hereinafter Referred To As “The Act”) Instituted Against The Order Dated 19/12/2022 Passed By The Assistant Director Of Income Tax, Cpc, Under Section 154 Of The Income-Tax Act, 1961, For The Assessment Year (Ay) 2021-22. Facts Of The Case: Shiva Pharmachem Liimited Vs. The Dcit Asst. Year 2021-22:

sections 230 to 232 of the Companies Act, 2013, with M/s.Tash Investment Pvt. Ltd., as approved by the NCLT order dated 10th September 2020. The effective date of this scheme was 01st April-2019. 2.1. Since, the order of NCLT was issued on 10th September-2020, the operation of amalgamated and merged company i.e. of M/s.Tash Investment Private Limited continued

MARKET CREATORS LTD.,,VADODARA vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, BARODA

In the result, Ground No.1 of the Revenue’s appeal is dismissed

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

92,53,838/- in the course of its broking business in shares and securities. The AO has disallowed the expenses by invoking Section 40(a)(ia) of the Act for alleging breach of Section 194H of the Act in failing to deduct TDS

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

92 is not a substitute to Section 5; it is not a charging section, but it gives the TPO an authority to go behind a related party transaction which has an impact on the profits of the assessee ad if there has been a mispricing resulting into improper allocation of profits to the two parties, he has authority to change