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

TDS is not deducted but this applies only where TDS is deductible. If the commission paid to a foreign agent

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

TDS is not deducted but this applies only where TDS is deductible. If the commission paid to a foreign agent

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

deducted any TDS on the said payments. As you have failed to deduct / deposit TDS on expenditure of Rs 13,00,93,467/- and Rs 4,25,67,395/-, an amount

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

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

deducted any TDS on the said payments. As you have failed to deduct / deposit TDS on expenditure of Rs 13,00,93,467/- and Rs 4,25,67,395/-, an amount

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

deduction of TDS thereon. On a question, the assessee admitted its mistake for non-deduction of TDS. However, the assessee

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

deduction of TDS thereon. On a question, the assessee admitted its mistake for non-deduction of TDS. However, the assessee

M/S WESTERN INDIA CERAMICS P. LTD.,,BARODA vs. THE DY. COMMR. INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, ground number 4 of the assessee’s appeal is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS deducted thereon and submitted that TDS was not deducted on rent only in cases where the rent was below

THE DY. COMMR. INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

deducting the TDS. The details of the expenses on which TDS was not deducted stands as under: i. Huge labor

THE DY. COMMR. OF INCOME TAX, CIR. TDS,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

deducting the TDS. The details of the expenses on which TDS was not deducted stands as under: i. Huge labor

KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

In the result, ground no.2(e ) raised by the assessee, is partly allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:

deducting TDS, therefore, the fee being paid by firm without deducting TDS, hence the addition of Rs.12,600/- may be confirmed.We

M/S MARUTINANDAN CONSTRUCTION,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-1(3),, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

deducted the TDS and in respect of certain expenses, it has deducted the TDS lower than the rate prescribed under

THE DCIT, CIRCLE-1,, JUNAGADH vs. M/S KESHODWALA FOODS., VERAVAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

deduction of TDS filed two certificates issued under section 197 of the Act for nil deduction dated 05/09/2006 for Rs.50

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

deduct the TDS of Rs. 4356.00 only whereas it claimed to have deducted TDS only for ₹205 as per the lower

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

deduct the TDS of Rs. 4356.00 only whereas it claimed to have deducted TDS only for ₹205 as per the lower

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

deduct the TDS of Rs. 4356.00 only whereas it claimed to have deducted TDS only for ₹205 as per the lower

AMITSINH NANABHA RANA,,WANKANER vs. INCOME TAX OFFICER, WARD-1,, MORBI

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2012-13 Amitsinh Nababha Rana Ito, Ward-1 At. Divijay Nagar Vs Morbi. Wankaner. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

deducted the TDS in the name of the assessee as evident from form 26AS. The necessary details of the parties

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

deduction of TDS under section 194C of the Act r.w.s. 40(a)(ia) of the Act. 3. Briefly stated facts

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

deduct TDS for the sales promotion & telemarketing expenses, since the assessee has failed to deduct the same. Hence the amount

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

deducted TDS on this commission payment as per the provision of section 195 of the Act. As, TDS was not deducted