THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

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

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

M/S. PANASONIC ENERGY INDIA CO.LTD,VADODARA vs. THE PR. CIT-2,, BARODA

In the result, the appeal is allowed

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

M/S. INOX INDIA LTD.,,BARODA vs. THE PR. CIT-1,, VADODARA

In the result, the appeal is allowed

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-4,, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS TRADING CO. LTD.,, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

GUJARAT GAS TRADIANG CO.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1),, AHMEDABAD

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

vii) of sub-section (1) of section 9: ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 18 of 37 (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

vii) of sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

1,66,067/- in respect of the carry forward of Long Term Capital Loss. 19. So far as this ground of appeal is concerned, it is sufficient to take note of the fact that, as noted by the Assessing Officer, the assessee had claimed exemption under section 10(38), in respect of the long term capital gain

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-2(1)(1),, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

1,66,067/- in respect of the carry forward of Long Term Capital Loss. 19. So far as this ground of appeal is concerned, it is sufficient to take note of the fact that, as noted by the Assessing Officer, the assessee had claimed exemption under section 10(38), in respect of the long term capital gain

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE JT.CIT.,RANGE-4,, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

1,66,067/- in respect of the carry forward of Long Term Capital Loss. 19. So far as this ground of appeal is concerned, it is sufficient to take note of the fact that, as noted by the Assessing Officer, the assessee had claimed exemption under section 10(38), in respect of the long term capital gain