ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

96 taxmann.com 370 where the Hon’ble court held as under: 4. Now, so far as the proposed question No. B viz. deleting dis-allowance made on account of lease rental payments, dis-allowance of Rs.70 lakh under Section 37(1) of the IT Act on account of operating and maintenance charges and repairs and maintenance charges of ITA nos.1817/Ahd/2017

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 and interest under section 201(1) and 201(1A) of the Act amounting to Rs. 12,23,687/- and 96

CRYSTAL QUINONE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 1420/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12) बनाम/ Crystal Quinone Pvt. Ltd. Dcit, Cir-1(1)(2), Opp. Old Excise Chawky, Vs. Ahmedabad S.M. Road, Ahmedabad

TDS merely on the collection of PAN from the transport contractors. As such the assessee after the collection of PAN from the transport contractors was to furnish the necessary details of such transport contractors to the prescribed Income-Tax-Authority within the prescribed time as per the provision of sub section 7 of the section 194C

DCIT(EXEMPTIONS), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. DEENDAYAL PORT AUTHORITY, GANDHIDHAM

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.881/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20

96,022/-, whereas TDS credit of only Rs.165,66,37,908/- was granted as per the rectification order under Section

CHIRAG MAHENDRABHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(2)(1),, AHMEDABAD

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

Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). By this intimation the CPC Centre has gives TDS credit of Rs. 62,721/- only and raised a tax demand of Rs. 2,46,857/-. The grievances of the assessee is that the entire TDS amount of Rs. 2,96

THE ITO,PATAN WARD-3,, MEHSANA vs. M/S. SIDDHI VINAYAK TRANSPORT, MEHSANA

In the result, the Department’s appeal is partly allowed

Bench: Shri A.D. Jain & Waseem Ahmedassessment Year: 2008-09

TDS norms and non-deduction and non-payment with respect to the amount remaining payable on 31.03.2008. Considering such probability a reasonable 20% of the expenses remaining payable i.e. Rs.7,86,158/- is held disallowed under section 40a(ia).” 34. The learned CIT(A) thus confirmed the disallowance of Rs.20,28,426/- out of total disallowance of Rs.3

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

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 while harping that such payment involved such services. He pointed out that had any consultancy/opinion given by CACMILSA being used by the assessee within India for enhancing its business, then payment qua that could be at most in the field of managerial and consultancy services. But here the payments have been made for fulfillment of obligations of different

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

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

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

section 195(2) of the Act, which casts upon the assessee a duty to seek opinion or direction from the AO to determine the appropriate rate of TDS by the deductor. The assessee having failed to discharge his obligation, the ld.AO disallowed the impugned commission expenses of Rs.18,84,793/- and added the same to the total income

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.

96,68,929/- (Rs. 1,34,95,379/- + 61,73,550/-) has escaped assessment for A.Y. 2006-07 within the meaning of section 147 of the I.T. Act, 1961. I, therefore, issue notice u/s. 148 of the Act for A.Y. 2006-07 to the assessee after obtaining necessary approval of the higher authority. 4.1 Regarding the reason

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.

96,68,929/- (Rs. 1,34,95,379/- + 61,73,550/-) has escaped assessment for A.Y. 2006-07 within the meaning of section 147 of the I.T. Act, 1961. I, therefore, issue notice u/s. 148 of the Act for A.Y. 2006-07 to the assessee after obtaining necessary approval of the higher authority. 4.1 Regarding the reason

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

96,246/ and for AY 2017- 18 the company has shown loss of Rs. 13,99,799/- whereas it is claimed to have provided unsecured loan of Rs. 1,00,00,000/- to assessee during the year under consideration. Similarly, in the case of ANR Finance Limited, the P&L account of the ANR Finance

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

96,246/ and for AY 2017- 18 the company has shown loss of Rs. 13,99,799/- whereas it is claimed to have provided unsecured loan of Rs. 1,00,00,000/- to assessee during the year under consideration. Similarly, in the case of ANR Finance Limited, the P&L account of the ANR Finance

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

In the result, Revenue’s appeal is allowed in part

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

96,075/- was made by the assessee. There is no dispute that if the assets were not capitalized to block of assets, the assessee is entitled for separate claim of depreciation on these assets which should be worked out on the reduced WDV for this year. The AO should carry out the verifications as directed above and should allow

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

In the result, Revenue’s appeal is allowed in part

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

96,075/- was made by the assessee. There is no dispute that if the assets were not capitalized to block of assets, the assessee is entitled for separate claim of depreciation on these assets which should be worked out on the reduced WDV for this year. The AO should carry out the verifications as directed above and should allow

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