INOX INDIA LIMITED,VADODARA vs. THE ACIT, CIRCLE-1(2) NOW CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed the deduction under section 80HHC on the ground that on the same lease rental income, deduction under section 80IA has been allowed to the assessee and therefore in view of the section 80IA(9

INOX INDIA LIMITED,VADODARA vs. THE DCIT, CIRCLE-1 NOW CIRCLE 1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowed the deduction under section 80HHC on the ground that on the same lease rental income, deduction under section 80IA has been allowed to the assessee and therefore in view of the section 80IA(9

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

M/S. INOX INDIA LTD.,,BARODA vs. THE PR. CIT-1,, VADODARA

In the result, the appeal is allowed

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

M/S. PANASONIC ENERGY INDIA CO.LTD,VADODARA vs. THE PR. CIT-2,, BARODA

In the result, the appeal is allowed

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowance made by the Assessing

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 of Rs.3,99,455/- under section 40(a)(i) for non- deduction of tax at source on payments made to foreign parties for product testing services, treating such payments as fees for technical services under section 9