AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE ACIT.,CIRCLE-1(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(1),, BARODA

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

Disallowance under Section 43B(b) - Employer’s Contribution to PF 8. The AO has made a disallowance under Section 43B

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

disallowed Rs.8,55,000/- of interest expenses paid to related parties due to non-deduction of TDS. The AO also made an addition of Rs.69,709/- under Section 43B

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

disallowed Rs.8,55,000/- of interest expenses paid to related parties due to non-deduction of TDS. The AO also made an addition of Rs.69,709/- under Section 43B

THE ANUP ENGINEERING LTD.(MERGED WITH ANVESHAH HEAVY ENGI. LTD),AHMEDABAD vs. THE DCIT CPC, BANGLORE

In the result, appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2018-19 The Anup Engineering Ltd. Dcit, Cpc, (Merged With Anveshah Heavy Vs Bangalore. Engineering Ltd.) Nr.66 Kv Power Station Odhav Road, Odhav, Ahmedabad. Pan : Aaqca 0309 R

disallowed a sum of Rs.6,92,937/- under section 43B of the Act. Thus, total income was determined by the AO at Rs.27

DARSHIT GUNWANTBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2021-22 Darshit Gunantbhai Shah Ito, Ward-1(2)(1) B/2/236, Madhuvrund Society Vs. Ahmedabad. Ghatlodia Ahmedabad 380 061. Pan : Awmps 9760 R (Applicant) (Responent) : Shri Hardik Vora, Advocate Assessee By : Shri Umesh Kumar Agrawal, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 25.01.2023 For The Assessment Year 2021– 22, Wherein The Disallowance Of Rs.4,67,802/- Made Under Section 43B Of The Act By The Was Confirmed.

disallowable under section 43B claimed in return and audit report 3.3 The adjustment was thus made under section 143(1)(a)(iv) for "disallowance

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before

MADHYA GUJARAT VIJ COMPANY LTD.,VADODARA vs. THE PR. CIT-1, VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.191/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Madhya Gujarat Vij Company Ltd. Pr.Commissioner बनाम/ Sardar Patel Vidyut Bhavan Of Income V/S. Race Course Tax-1 Vadodaa – 390 007 Vadodara – 390 007 "ायी लेखा सं./Pan: Aadcm 7439 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Prathvi Raj Meena, Cit-Dr

section 43B, as per the Ld.PCIT, the assessment records revealed this amount of bonus as remaining unpaid during the year, and despite so the AO had not made any disallowance

THE DCIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. FLAX APPARELS PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रणवष"/Assessment Year: 2013-14 The Dcit Vs. M/S. Flax Apparels Pvt. Ltd., Circle-2(1)(1) 70, Balaji Estate Ahmedabad Nr.Budhalal Tamaku B/H. Hotel Moni Isanpur, Ahmedabad-382 443 Pan: Aaacf 4058 N अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee By : -None- Revenue By : Shri Alok Kumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 30/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/01/2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Revenue Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-2, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A)” For Short] Dated 14/08/2019 Passed For Assessment Year (Ay) 2013-14. 2. Earlier, This Appeal Was Dismissed On Account Of Low Tax Effect Vide

43B of the IT Act.” 3.1. The orders of the authorities below reveal that the disallowance/ addition related to Service Tax refund which was written off by the assessee during the year as waived and was disallowed by the Assessing Officer on account of the fact that as per law in terms of the provisions of section

DIVERSIFIED SERVICES,AHMEDABAD vs. THE ITO, WARD-5(2)(3), AHMEDABAD

In the result, the appeal of the assessee is dismissed

disallowances being employees' contribution to PF Account / ESI Account made by AO as, as such, such sums were not credited by the respective, assessee to the employees' accounts in the relevant funds on or before the due date as per the explanation to section 36(1)(va) of the Act. This view was affirmed by Kerala High Court