PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

addition made by the assessing officer. The Id. CIT(A) held that assessee company had made payment of commission to foreign agents and no part of the income had arisen or accrued in India. Therefore, the payee was not liable to pay tax at such income and thus, requirement of TDS

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

addition made by the assessing officer. The Id. CIT(A) held that assessee company had made payment of commission to foreign agents and no part of the income had arisen or accrued in India. Therefore, the payee was not liable to pay tax at such income and thus, requirement of TDS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

addition made by the assessing officer. The Id. CIT(A) held that assessee company had made payment of commission to foreign agents and no part of the income had arisen or accrued in India. Therefore, the payee was not liable to pay tax at such income and thus, requirement of TDS

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

addition made by the assessing officer. The Id. CIT(A) held that assessee company had made payment of commission to foreign agents and no part of the income had arisen or accrued in India. Therefore, the payee was not liable to pay tax at such income and thus, requirement of TDS

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition

BACKBONE PROJECTS LTD.,,AHMEDABAD vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

additional Income. But as soon as undersigned came to know that the accountant had asked for the credit of Rs.1.36 crores to be deducted from Rs.2 crores and remaining income is disclosed as income. But during the search proceedings the undersigned had disclosed Rs. 2 crores and to avoid long drawn litigation and buy mental peace the entire amount

THE ASSTT. DIRECTOR INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE PROJECTS LTD.,, AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

additional Income. But as soon as undersigned came to know that the accountant had asked for the credit of Rs.1.36 crores to be deducted from Rs.2 crores and remaining income is disclosed as income. But during the search proceedings the undersigned had disclosed Rs. 2 crores and to avoid long drawn litigation and buy mental peace the entire amount

SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

income for the assessment year Page 5 of 13 ITA No. 827/Rjt/2024 & 274/RJT/2025 Shanti Developers 2011-12, hence, there is no loss to the revenue. Hence, the addition made by the assessing officer may be deleted. 12.On the other hand, the Learned DR for the revenue submitted that since the assessee did not effectively participated in the appellate proceedings

SHANTI DEVELOPERS,RAJKOT vs. ITO, WARD-1(2)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

income for the assessment year Page 5 of 13 ITA No. 827/Rjt/2024 & 274/RJT/2025 Shanti Developers 2011-12, hence, there is no loss to the revenue. Hence, the addition made by the assessing officer may be deleted. 12.On the other hand, the Learned DR for the revenue submitted that since the assessee did not effectively participated in the appellate proceedings

THE INCOME TAX OFFICER-WARD-2, , BHUJ-KUTCH vs. ASHAPURA ALUMINIUM LIMITED, MADHAPAR-BHUJ

In the result, appeal preferred by the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 248/Rjt/2018 ("नधा"रण वष" / Assessment Year : 2014-15) The Income Tax Officer Ashapura Aluminium बनाम/ Ward-1, Bhuj Limited Vs. Plot No.206, Madhapar Tal. Bhuj-Kutch "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagca4997B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shramdeep Sinha, Sr.D.R. अपीलाथ" ओर से /Appellant By : Shri Gaurang Sanhgvi, A.R. ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 16/10/2023 Hearing घोषणा क" तार"ख /Date Of 01/12/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Revenue Is Directed Against The Order Dated 23.03.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Rajkot (In Short ‘Cit(A)’) Arising Out Of The Order Dated 30.12.2016 Passed By The Ito, Ward-1, Bhuj-Kutch Under Section 143(3) Of

addition made by the Ld. CIT(A) is found to be just and proper so as to warrant interference, this ground of appeal is, therefore, found to be devoid of any merit and thus dismissed. 7. So far as the interest income of Rs.7,11,217/- is concerned, the Ld. AO held that since there is TDS

DAWN CHEMICALS,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

TDS of ₹2,570/-was deducted. (Page 26 to 27 in Paper-Book) The AO found that in the original assessment transaction as genuine and accepted the income declared in return with minor disallowances out of the interest payment. That the fact as stated above. Shri Prakash S. Bagrecha the Director of Bhoomidey Credit Corporation Ltd. vide his affidavit executed

ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, appear of the assessee is allowed

Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)

TDS on expenditure of Rs. 4,93,22,122/-, an amount of Rs 1,47,96,637/- (being 30% of Rs. 4,93,22,122/-), which was required to be disallowed u/s 40(a)(ia) of Act and added to the total income of the assessee. No addition

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC CIT(A), DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

income of the assessee. 12. Apart from the above, on analysis of the information gathered from the Excise Department, it was noted by assessing officer that the assessee has altogether affected unaccounted sales accumulating Rs.1,77,03,604/- during the year. In view of the addition on account of unaccounted sales resulting in the enhancement of gross profit by Rs.44

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

income of the assessee. 12. Apart from the above, on analysis of the information gathered from the Excise Department, it was noted by assessing officer that the assessee has altogether affected unaccounted sales accumulating Rs.1,77,03,604/- during the year. In view of the addition on account of unaccounted sales resulting in the enhancement of gross profit by Rs.44

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

income of the assessee.\n12. Apart from the above, on analysis of the information gathered from the\nExcise Department, it was noted by assessing officer that the assessee has\naltogether affected unaccounted sales accumulating Rs.1,77,03,604/- during the\nyear. In view of the addition on account of unaccounted sales resulting in the\nenhancement of gross profit by Rs.44