ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

business connection in India, as, the question of taxability of such commission to income-tax has to be decided as per the provisions of section 9(1) of the Act". 5. Further, the assessee in its written submission dated 23.03.2015, relied on various decisions of Hon'ble I.T.A.T. and High Courts for no TDS

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

income, or loss of revenue, as the assessee paid the taxes on the difference in valuation of business stock. Since the stock pertains to the business, hence no any tax liability may be imposed on the assessee under section 115BBE of the Act. 16.About TDS

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

income, or loss of revenue, as the assessee paid the taxes on the difference in valuation of business stock. Since the stock pertains to the business, hence no any tax liability may be imposed on the assessee under section 115BBE of the Act. 16.About TDS

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

income declared during the course of survey is from assessee`s business, which is evident from the statement given during the course of survey by the assessee. The stock was from the current business of the assessee, and the excess stock found by the survey team was because of different valuation technique adopted by the survey team. Therefore, we find

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

income declared during the course of survey is from assessee`s business, which is evident from the statement given during the course of survey by the assessee. The stock was from the current business of the assessee, and the excess stock found by the survey team was because of different valuation technique adopted by the survey team. Therefore, we find

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

income, or loss of revenue, as the assessee paid the\ntaxes on the difference in valuation of business stock. Since the stock pertains to\nthe business, hence no any tax liability may be imposed on the assessee under\nsection 115BBE of the Act.\n16.About TDS

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

business and profession. Detailed computation income. I am enclosing herewith the detailed computation of income at Annexure-B. You are requested to explain if the interest received on enhanced compensation has been offered to tax under the head 'income from other sources' as per the section 56(2)(viii) r.w.s. 145B(1) of the I.T. Act, 1961. In this regard

FRIENDS SALT WORKS AND ALLIED INDUSTRIES,GANDHIDHAM vs. ACIT, CIRCLE-1, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

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

business receipt, *Why the excessive losses shown in washing of salt should not be added back to the Income and why interest paid on late deposit of TDS

FRIENDS SALT WORKS & ALLIED INDS.,,GANDHIDHAM vs. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE GANDHIDHAM,, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

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

business receipt, *Why the excessive losses shown in washing of salt should not be added back to the Income and why interest paid on late deposit 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

income and thus, requirement of TDS therefore would not arise. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 20. Learned DR for the Revenue argued that since the assessee-company, has not deducted TDS on this commission payment, as per the provision of section 195 of the Act. As, 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

income and thus, requirement of TDS therefore would not arise. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 20. Learned DR for the Revenue argued that since the assessee-company, has not deducted TDS on this commission payment, as per the provision of section 195 of the Act. As, TDS

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

income and thus, requirement of TDS therefore would not arise. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 20. Learned DR for the Revenue argued that since the assessee-company, has not deducted TDS on this commission payment, as per the provision of section 195 of the Act. As, 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

income and thus, requirement of TDS therefore would not arise. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 20. Learned DR for the Revenue argued that since the assessee-company, has not deducted TDS on this commission payment, as per the provision of section 195 of the Act. As, TDS

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

TDS on the said interest income claimed by the assessee, the interest income to which it relates automatically becomes liable to tax and cannot be considered as capital receipt. It is also a fact that the assessee company had not yet commenced its business

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

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

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

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

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

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

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

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

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

business premises of the firm of M/s Garden Enterprise and during the course of which Rs. 1,74,70,000 was disclosed on account of profit on trading in land. The firm had paid tax on the same. Page 18 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris The images pertaining to Garden City Project