HYDCO ENGINEERING PVT. LTD.,,CHHATRAL vs. THE INCOME TAX OFFICER, WARD-2(1)(3),, AHMEDABAD

In the result, the appeal is allowed

section 194C(6) & 194C(7) of the I.T. Act, 1961, and therefore, the disallowance made by the AO of Rs.3,29,400/- is found correct and justified and hence, confirmed. The ground of appeal is accordingly dismissed.” Assessment Year : 2012-13 Page 5

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

disallowances of Rs. 2,59,03,812/- made by the AO under section 40(a)(ia) of the Act. 4. The fact in brief is that, during the assessment proceeding, the AO found that the assessee has not deducted tax under section 194C of the Act on certain payment made to the transporter, freight inward charges and clearing & forwarding charges

SUMMIT (INDIA) WATER TREATMENT & SERVICES LTD.,,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

194C of 195 of the Act Considering this, your goodself has proposed to disallow the entire amount of Rs.2.03 crores under section 40(a)(ia) of the Act 3.1.3 In this regard, we wish to submit that inter Ocean is an Indian agent acting on behalf of non-resident shipping company. The shipping company generally appoint an agent

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

5. The appellant craves leave to add, to alter or to amended any of the grounds of the appeal before hearing of appeal.” The 1st issue raised by the assessee is that Ld. CIT (A) erred in 3. confirming the disallowance of Rs. 14,59,857/- on account of non-deduction of TDS under section 194C

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

disallowed, under section 40(a)(ia) of the Act, an amount of Rs.3,21,84,435/-, being 20% of total freight payment of Rs.16,09,22,175/-. The assessee had shown its inability before the Assessing Officer to furnish party-wise payment details. The assessee had stated that truck-wise details had AY: 2008-09 Page 5 of 12 been

SHRI SAMIR CHANDRAVADAB BHALAVAT,,BARODA vs. THE INCOME TAX OFFICER, SABARKANTHA WARD-4,, MODASA

In the result the appeal of the assessee is partly allowed

section 194C(6) of the Act, the learned AR contended that there was the similar disallowance made by the AO in the immediate preceding assessment year and the same was deleted by the learned CIT (A). Therefore, he was of the view that the principles of consistency can be applied to such payment. 5

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

In the result, the appeal of the assessee is allowed

194C(1) for payments made to the outside parties and consequently the disallowance made u/s.40(a)(ia) by the authorities below are deleted. The appellant thus gets relief of Rs.56,03,210/-.” 7. We also adopt the same reasoning to conclude that both the lower authorities have erred in making the impugned Section 40(a)(ia) disallowance on the freight

SHRI VISHAL DILIP PALANY,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(4),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2009-10 Shri Vishal Dilip Palani, Income Tax Officer, C/O. Ketan H. Shah, Advocate, Vs Ward 9(4), 903, Sapphire Complex, C.G. Road, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Alopp 0931 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.J. Shah & Shri Rushin Patel, Ars Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 12/10/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Xv, Ahmedabad [“Cit(A) In Short]” Dated 04.02.2013. 2. At The Outset, It Is Noted That There Is A Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Giving Details Of The Deteriorating Health Of His Father As Well As Financial Problems Faced During The Relevant Period Which Resulted In The Said Delay. Keeping In View The Same, We Are Satisfied That There Was A Sufficient Cause For The Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. The Learned Departmental Representative Has Not Raised Any Objection In This Regard. We, Therefore, Shri Vishal Dilip Palani Vs. Ito Ay : 2009-10 2

194C(1) for payments made to the outside parties and consequently the disallowance made u/s.40(a)(ia) by the authorities below are deleted. The appellant thus gets relief of Rs.56,03,210/-.” 7. We also adopt the same reasoning to conclude that both the lower authorities have erred in making the impugned Section 40(a)(ia) disallowance on the freight

BURT HILL DESIGN PVT. LTD. ( NOW KNOWN AS STANTEC CONSULTING PVT. LTD. ),AHMEDABAD vs. THE DY.CIT, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

5 of 9 source only if the tax is assessable in India. If tax is not so assessable, there is no question of tax at source being deducted. [See: Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309]……. 9. One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery

DY. COMMISSIONER OF INCOME TAX, CIRCLE.1(1)(1)., AHMEDABAD vs. M/S.BURT HILL DESIGN PVT. LTD.(NOW STANTEC CONSULTING PVT. LTD.),, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

5 of 9 source only if the tax is assessable in India. If tax is not so assessable, there is no question of tax at source being deducted. [See: Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309]……. 9. One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery

ELECTRONIC INSTRUMENTATION & CONTROL PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-4,, AHMEDABAD

In the result, these grounds of assessee’s appeal are partly allowed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

section 40(a)(ia) by the authorities below. It is also a fact that the assessee was with the bona fide wrong impression regarding the applicability of the provision of Sec. 194C or Sec. 194J to such nature of payments. It is also a fact that Sec. 40(a)(ia) after its amendment brought in by Finance

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

5. At the time of hearing of the instant appeal the Ld. Senior Counsel appearing for the assessee submitted before us that the Ld. CIT(A) has been pleased to direct the Ld. AO to verify this aspect of the matter that the recipient has accounted for the underline sum in his books of accounts and the same has been

SAMIR SYNTHETICS MILLS,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(3),, AHMEDABAD

In the result, the ground no

Bench: Him.

section 194C of the Act and made disallowance of Rs. 1,83,297/- of payment made upto 31st Sep, 2009 to M/s. Naveen Trade Link Pv. Ltd. Accordingly, the assessing officer has made total disallowance of Rs. 7,34,456/- u/s. 40(a)(ia) of the Act. I.T.A No. 734/Ahd/2016 A.Y. 2010-11 Page No 5

SAGAR POWERTEX PVT. LTD. (EARLIER SAGAR AGENCIES PVT.LTD.),AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.304/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2009-2010 Sagar Powertex Pvt. Ltd., J.C.I.T., (Earlier Sagar Agencies Pvt. Ltd.) Vs. Range-8, 803, Sahajanand Complex, Ahmedabad. Shahibaug Road, Shahiibaug Ahmedabad-380004. Pan: Aadcs0473P

disallowance of ₹ 5,20,924.00 on account of non-deduction of TDS under section 194C of the Act. 14. The assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ADANI LOGISTICS LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

194C nor under section 194H - Held, yes [Paras 15 & 18] [In favour of assessee] 11. And apart from above said judgment, Hon’ble Supreme Court has held in the case of CIT vs. Ahmedabad Stamp Vendors Association where in Hon’ble Court has held that cash discount given for bulk purchase of stamps does not attract provisions of section 194H

EXPRESS CARGO CARRIERS PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2015-16

194C. 4. The learned A.O. as well as Hon'ble CIT(A) has erred while not considering that during the course of appellant proceedings the appellant has already filed the quarterly TDS returns of the year under consideration and the non-filing of TDS returns was a technical breach and the same had been concluded, however

ITO, WARD-2(1) (1), AHMEDABAD vs. M/S. EYLEX FILMS PVT. LTD., RANCHI

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

disallowance of Rs.4,76,27,714/- towards the payment made by the appellant for purchase of the films from the distributors invoking the provisions of Section 40(a)(ia) of the Act stating that the appellant has not made the TDS on the aforesaid payments and hence it has violated the provisions of Section 194J

ITO, WARD-2(1) (1), AHMEDABAD vs. M/S. EYLEX FILMS PVT. LTD., RANCHI

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

disallowance of Rs.4,76,27,714/- towards the payment made by the appellant for purchase of the films from the distributors invoking the provisions of Section 40(a)(ia) of the Act stating that the appellant has not made the TDS on the aforesaid payments and hence it has violated the provisions of Section 194J

SHRI MOHMED SHAKIL MOHMED SHAFI MUTWALLI,,HIMATNAGAR vs. INCOME TAX OFFICER, SABARKANTHA WARD-3., HIMATNAGAR

In the result, the appeal of the assessee is allowed

194C (6) of the Act and also ignoring the binding decision of Hon'ble Gujarat High Court in the case of CIT v/s Valibhai Khanbhai Mankad reported at 261 CTR 538. It is submitted that it be so held now and disallow once as confirmed by the learned C1T(A) be deleted.” 3. The assessee has also filed additional grounds