ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

disallowance under section 40(a)(i) is called for. 43. The Assessing Officer, however, held that the services fall within the scope of “fees for technical services” (FTS) as defined in Explanation 2 to section 9(1)(vii) and since the assessee is a resident, tax should have been deducted under section 195

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

disallowed by the AO, however, the same were allowed by the first appellate authority as business expenditure. The ld.AO did not accept the explanation of the assessee, and held that the assessee has failed to comply with the provisions of section 195

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 195 and the cause of action for disallowance under section 40(a)(i). The impugned disallowance is thus deleted

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 195 and the cause of action for disallowance under section 40(a)(i). The impugned disallowance is thus deleted

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

disallowances of commission expenses of Rs. 57,07,675/- under section 40(a)(i) of the Act. 43. The AO during the assessment proceedings found that the assessee made payment of commission expenses of Rs. 57,07,675/- to foreign agents without deducting withholding tax under section 195

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

disallowances of commission expenses of Rs. 57,07,675/- under section 40(a)(i) of the Act. 43. The AO during the assessment proceedings found that the assessee made payment of commission expenses of Rs. 57,07,675/- to foreign agents without deducting withholding tax under section 195

THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GUJARAT APOLLO INDUSTRIES LTD.,, AHMEDABAD

The appeal of the asssessee is partly allowed

section 195(2) of the act while deciding the issue of applicability or other wise of withholding tax u/s 195 of the act. Therefore, the assessing officer has disallowed

THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GUJARAT APOLLO INDUSTRIES LTD.,, AHMEDABAD

The appeal of the asssessee is partly allowed

section 195(2) of the act while deciding the issue of applicability or other wise of withholding tax u/s 195 of the act. Therefore, the assessing officer has disallowed

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

The appeal of the asssessee is partly allowed

section 195(2) of the act while deciding the issue of applicability or other wise of withholding tax u/s 195 of the act. Therefore, the assessing officer has disallowed

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

The appeal of the asssessee is partly allowed

section 195(2) of the act while deciding the issue of applicability or other wise of withholding tax u/s 195 of the act. Therefore, the assessing officer has disallowed

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

disallowance of Rs.8,70,747/- made under section 14A read with Rule 8D. He held that in the absence of any exempt income, the disallowance was ITA No.281 and 222/Ahd/2021 47 not sustainable in law, particularly in light of the binding precedents cited. The CIT(A) also noted that all the four investee companies were dormant, and no expenditure could

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

disallowance of Rs.8,70,747/- made under section 14A read with Rule 8D. He held that in the absence of any exempt income, the disallowance was ITA No.281 and 222/Ahd/2021 47 not sustainable in law, particularly in light of the binding precedents cited. The CIT(A) also noted that all the four investee companies were dormant, and no expenditure could

THY ACIT, CIRCLE-2(1)(2), , AHMEDABAD vs. M & B ENGINEERING LIMITED,, AHMEDABAD

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

section 195 is squarely applicable to the case of the assessee and the obligation to deduct tax at source under the said provision has been failed to be complied with by the assessee as held by the Learned Assessing Officer and the expenditure claimed under the head commission expenses paid to non residents has been disallowed