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

194C(7)» the provisions of section 40(i)(ia) cannot be invoked, since there was no liability to deduct tax. Disallowance

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

disallowed on account of non-deduction of TDS as the assessee obtained the PAN from the transporter. The learned AR further conceded the fact that the assessee after obtaining the PAN from the transporter did not furnish the same to the Administrative Commissioner of Income Tax as required under the provisions of section 194C(7

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

7 of the section 194C of the Act does not require to make the disallowance of the expenses in the case

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

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 to act on their behalf for collecting freight, demurrage and other charges and reimburse

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

disallowed and added to the total income of the assessee. 6. The assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee holding that assessee has not made compliance with the provision of section 194C(7

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

7. The learned CIT(A) has held that the amounts in question stood already paid before 31st March of the relevant A.Y. and that in view of “Merilyn Shipping & Transports”, 146 TTJ 1 (Vizag) (SB), no disallowance under section 40(a)(ia) could have been made. 8. In “Sikandar Khan Tanwar” (supra), overruling “Merilyn Shipping & Transports” (supra

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

In the result, the appeal of the assessee is allowed

7 as under:- “6. We have heard Shri Shah representing assessee and Shri Madhushudhan appearing as Senior Departmental Representative reiterating their respective stands against and in support of the impugned disallowance. It is an undisputed fact that the assessee has not deducted TDS upon the freight payments in question. Both the lower authorities invoke Section 194C

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

7 as under:- “6. We have heard Shri Shah representing assessee and Shri Madhushudhan appearing as Senior Departmental Representative reiterating their respective stands against and in support of the impugned disallowance. It is an undisputed fact that the assessee has not deducted TDS upon the freight payments in question. Both the lower authorities invoke Section 194C

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

7,65,700/- under head drawing charges. Such charges were paid for job work to different persons which according to the Ld. AO is fees for technical services rendered by those persons and thus covered under section 194J of the Act. The same was, therefore, disallowed by the Ld. AO. Similarly payment of Rs. 2,84,050/- of PLC Programming

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

section 194C and 194J. The disallowance in question thus hinges on taxability of related income in India. Coming to this aspect of the matter, and having noted that it is not even the case of the assessee that any technical services are made available to the assessee inasmuch as the recipient is not enabled to perform these services

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

section 194C and 194J. The disallowance in question thus hinges on taxability of related income in India. Coming to this aspect of the matter, and having noted that it is not even the case of the assessee that any technical services are made available to the assessee inasmuch as the recipient is not enabled to perform these services

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)

section ITA No. 2007/Ahd/16 & C.O. No. 158/A/16 7 . A.Y. 2012-13 194C or194H and since it was not done a disallowance

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

7. On the other hand, the Ld. DR relied upon the order passed by the Ld. AO. ITO vs. M/s. Bajaj Herbals Pvt. Ltd. Asst.Year –2012-13 8. We have heard the respective parties, we have also perused the relevant materials available on record. 9. We find that while deciding the matter in favour of the assessee

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

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

194C and 194J of the Act. The A.O was of the firm belief that the relevant provision applicable on the payments made by the assessee attract section 1941 of the Act. The A.O accordingly disallowed Rs. 7