SHRI GOVINDBHAI G. BHARWAD,,AHMEDABAD vs. THE DY.CIT, CIRCLE-6,, AHMEDABAD

Appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 2436/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Govindbhai G. Bharwad, D.C.I.T., 1, Vushwas Residency, Vs. Circle-6, Opp. Malav Kutir, Ahmedabad. B/H Hitarth Party Plot, Sola, Ahmedabad.

disallow the expenditure, due to non-deduction of tax at source, even in a situation in which corresponding income is brought to tax in the hands of the recipient. The scheme of Section 40(a)(ia), as we see it, is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee

MEGHMANI ORGANICS LTD.,,AHMEDABAD vs. THE DCIT.,CENT.CIRCLE-1(1),, AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

Section 92B. As for the postamendment law and the impact of amendment in the definition of 'international transaction', the matter was again decided in favour of the assessee by Bharti Airtel Ltd. decision (supra) on the peculiar facts of that case. The Meghmani Organics Ltd. vs. DCIT Asst.Year –2009-10 decisions like Everest Kento Cylinders Ltd. (supra) and Aditya Birla

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

disallowed and added to the total income of the assessee. 14. Aggrieved assessee preferred an appeal before the Ld.CIT (A) and submitted that the amendment under section 40(a)(ia) of the Act is retrospective. Thus the same is applicable for the year under consideration in view of the judgment of Hon’ble Delhi High court in case

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

disallowed and added to the total income of the assessee. 14. Aggrieved assessee preferred an appeal before the Ld.CIT (A) and submitted that the amendment under section 40(a)(ia) of the Act is retrospective. Thus the same is applicable for the year under consideration in view of the judgment of Hon’ble Delhi High court in case

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

disallowed and added to the total income of the assessee. 14. Aggrieved assessee preferred an appeal before the Ld.CIT (A) and submitted that the amendment under section 40(a)(ia) of the Act is retrospective. Thus the same is applicable for the year under consideration in view of the judgment of Hon’ble Delhi High court in case

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowance of business expenditure of Rs. 5,98,616/- the ld. counsel submitted that Assessing Officer has not found any fault with the genuineness of such expenses and therefore under such circumstances no penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 2.80 lakhs

SHRI ASHOKKUMAR DEVICHAND LODHA,,AHMEDABAD vs. THE ACIT, TDS RANGE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: The Ld. Cit(A).The Ld.Cit(A) Has Sustained The Impugned Penalty.

section 271C of the Income Tax Act, 1961; in short “the Act”. 2. The brief facts of the case is that during the course of assessment proceedings u/s 143(3) the assessing officer has made disallowance

M/S. THE GOVERNMENT SERVANTS CO.OPERATIVE CREDIT SOCIETY LTD.,,VADODARA vs. THE ITO, WARD-3(1)(5),, VADODARA

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

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

disallowance on the gross amount instead of net amount, the assessee relied on the judgment passed by the Hon’ble ITAT in ITA No.108/Ahd/2017 for A.Y.2013-14 in assessee’s own case passed in favour of the assessee. The Learned DR, however, not raised any objection in this regard. 5. Heard the respective parties, perused the relevant materials available on record

THE ITO, WARD-1(2)(4),, VADODARA vs. SHRI PRADEEPSHANKAR B. JHA,, VADODARA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

271C of the Act on account of assessee’s alleged failure to comply with the provisions of section 194C of the Act is not sustainable in law and the same is directed to be deleted.” Placing reliance on the aforesaid order, the ld. CIT(A) deleted the disallowance

THE ACIT, CIRCLE-2(2),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

271C of the Act on account of assessee’s alleged failure to comply with the provisions of section 194C of the Act is not sustainable in law and the same is directed to be deleted.” Placing reliance on the aforesaid order, the ld. CIT(A) deleted the disallowance

THE ITO, WARD-2(4),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

271C of the Act on account of assessee’s alleged failure to comply with the provisions of section 194C of the Act is not sustainable in law and the same is directed to be deleted.” Placing reliance on the aforesaid order, the ld. CIT(A) deleted the disallowance

M/S. RADIX WEB,,AHMEDABAD vs. THE DCIT., CIRCLE-5(2),, AHMEDABAD

In the result, this ground of appeal is allowed for statistical purposes

disallowance made by the assessing officer after placing reliance on the judicial pronouncement of jurisdictional Hon’ble high court in the case of I.T.A Nos. 2250,2052,1763,2219,2265,1653,2348, 2479 & 2051/Ahd/2017 A.Y. 2013-14 to 2014-15 Page No 3 Nine different assessees vs. ACIT/DCIT Gujarat State Road Transport Corporation 366 ITR 170. During the course

M/S. SUZLON STRUCTURES LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, this ground of appeal is allowed for statistical purposes

disallowance made by the assessing officer after placing reliance on the judicial pronouncement of jurisdictional Hon’ble high court in the case of I.T.A Nos. 2250,2052,1763,2219,2265,1653,2348, 2479 & 2051/Ahd/2017 A.Y. 2013-14 to 2014-15 Page No 3 Nine different assessees vs. ACIT/DCIT Gujarat State Road Transport Corporation 366 ITR 170. During the course