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

penalty u/s. 271BA of the act cannot be levied. The ld. counsel has also referred CBDT Circular No. 3/2016 dated 10th March, 2016 in respect of type of cases to be referred to the TPO. The ld. counsel has contended that since form 3CEB manually filed was on record, therefore, it cannot be construed that assessing officer has not applied

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

194C on professional advice of chartered accountant and due to bona fide belief thereon - Whether it was neither case of mala fide intention nor that of negligent intention or want of bona fide, but a case of misconceived belief of applicability of one provision of law than other and, therefore, it could not be said judiciously that assessee had failed

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

194C on professional advice of chartered accountant and due to bona fide belief thereon - Whether it was neither case of mala fide intention nor that of negligent intention or want of bona fide, but a case of misconceived belief of applicability of one provision of law than other and, therefore, it could not be said judiciously that assessee had failed

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

u/s,9(1)[v) of LT. Act. 3.7. For ready reference the said provision is reproduced as under:- "9(1)(v) (1) The following income shall be deemed to accrue or arise in India (v) the transfer of all or any rights (including the granting of a license) in respect of any copyright, literary artistic or scientific work including films

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

u/s,9(1)[v) of LT. Act. 3.7. For ready reference the said provision is reproduced as under:- "9(1)(v) (1) The following income shall be deemed to accrue or arise in India (v) the transfer of all or any rights (including the granting of a license) in respect of any copyright, literary artistic or scientific work including films

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

271 (1)(c) of the Act are general in nature and do not require any specific adjudication. ITA No. 3525/Ahd/2016 AY 2012-03 40. This is an appeal by the Department against the order of the commissioner of Income Tax (Appeal)-V Baroda, Appeal No. CAB/05- 158/2015-16 dated 22-09-2016. 41. The Department has raised the following ground

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

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

271 (1)(c) of the Act are general in nature and do not require any specific adjudication. ITA No. 3525/Ahd/2016 AY 2012-03 40. This is an appeal by the Department against the order of the commissioner of Income Tax (Appeal)-V Baroda, Appeal No. CAB/05- 158/2015-16 dated 22-09-2016. 41. The Department has raised the following ground

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

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

271 (1)(c) of the Act are general in nature and do not require any specific adjudication. ITA No. 3525/Ahd/2016 AY 2012-03 40. This is an appeal by the Department against the order of the commissioner of Income Tax (Appeal)-V Baroda, Appeal No. CAB/05- 158/2015-16 dated 22-09-2016. 41. The Department has raised the following ground

THE ACIT, CIRCLE-11,, AHMEDABAD vs. SHRI PRATAP BHAGWANJI THAKKAR,, AHMEDABAD

In the result the appeal ITA No

194C of the Act. On appeal the Ld. CIT(A) has restricted the addition to the amount of Rs. 66,547/- after providing relief in respect of those cases where the total amount paid were less than 20,000/- and Rs. 50,000/- respectively. We have heard the rival contention and perused the material on record on this issue. I.T.A

EXPRESS CARGO CARRIERS PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2015-16

194C. 4. The learned A.O. as well as Hon'ble CIT(A) has erred while not considering that during the course of appellant proceedings the appellant has already filed the quarterly TDS returns of the year under consideration and the non-filing of TDS returns was a technical breach and the same had been concluded, however

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

u/s. 271(1)(c) on the ground that an appeal did not lie against mere initiation of penalty proceedings. He ought to have appreciated, inter alia, that in the peculiar facts and circumstances of the respondent's case, there being absolutely no warrant/justification for initiating the penalty proceedings, they deserved to be dropped, thereby saving both the appellant

M/S. BAJAJ FOODS LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

Appeal of the assessee is allowed for statistical purposes

194C of the IT Act thereby attracting disallowance u/s. 40(a)(ia) In the totality of the facts and circumstances of the case, I therefore, concurrently come to the conclusion that the assessee has made an default in not making IDS compliance in connection with payments to above two parties. Accordingly it is held that provisions of Section

VIJAY M.MISTRY CONSTRUCTION PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-8,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

penalty by the Ld. CIT(A) under Section 271(1)(c) of the Act has been challenged by the Department for A.Y. 2012- 13. 4. The appellant has further raised following additional ground for A.Ys. 2007-08, 2008-09 & 2009-10: “(1) That on facts, and in law, the learned Assessing Officer has grievously erred in holding that other income

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. VIJAY M. MISTRY CONSTRUCTION PVT. LTD.,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

penalty by the Ld. CIT(A) under Section 271(1)(c) of the Act has been challenged by the Department for A.Y. 2012- 13. 4. The appellant has further raised following additional ground for A.Ys. 2007-08, 2008-09 & 2009-10: “(1) That on facts, and in law, the learned Assessing Officer has grievously erred in holding that other income

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

194C 7.9 The assessee has NIL Income from transportation. The assessee has shown its entire receipt from mining work contract. The assessee firm is a mining contractor. The depreciation at higher rate of 30% was claimed on the ground that the assessee was hiring HEMM (Heavy Earth moving Machinery). It is revealed from the assessment record that the assessee

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

194C 7.9 The assessee has NIL Income from transportation. The assessee has shown its entire receipt from mining work contract. The assessee firm is a mining contractor. The depreciation at higher rate of 30% was claimed on the ground that the assessee was hiring HEMM (Heavy Earth moving Machinery). It is revealed from the assessment record that the assessee

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

194C 7.9 The assessee has NIL Income from transportation. The assessee has shown its entire receipt from mining work contract. The assessee firm is a mining contractor. The depreciation at higher rate of 30% was claimed on the ground that the assessee was hiring HEMM (Heavy Earth moving Machinery). It is revealed from the assessment record that the assessee

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ARVIND RETAIL LTD. ( SINCE MERGED WITH ARVIND LIFESTYLE BRANDS LTD.,), AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

194C of the Act. ii. Interest Expenses of Rs. 2,61,55,578/- to M/s Arvind Life Style Brand Limited (in short ALBL) under section 194A of the Act. iii. Interest Expenses of Rs. 2,32,890/- to Kotak Mahindra Prime Limited (for short KMPL) under section 194A of the Act . 8.2. Accordingly, the AO disallowed the gross expenses