BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

10,846 + Rs.23,70,283). 6. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before ld.CIT(A), who has confirmed the additions made by the assessing officer. The ld. CIT(A) noticed that assessee has claimed credit for the entire TDS amounting to Rs. 18,96,225/-, which substantiates that the corresponding income

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

10 In this regard, I am enclosing herewith the copies of order of the Hon'ble High Court of Gujarat bearing first appeal No.709 of 2015, the Principal Senior Civil Judge at Gondal LAR.78/2004 at Annexure-E. Further, I rely on the decision of the ITAT, "A" Bench, Ahmedabad ITA No.246/Ahd/2015 for A.Y. 2007-08 and copy of the same

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)

34 of Form 3CD due to mistake on part of Tax Auditor of the assessee- company. Merely, non-disclosure of TDS in Form 3CD report does not amount to failure on part of assessee to deduct TDS. It is to be noted here that the company had already provided details for Labour expenses party wise along with TDS deducted

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

10 of 20 ITA No.816/Rjt/2025 -AY 2012-13 ITO vs. Avadh Agri Exports all the operations are not carried out in India, the Income of the business deemed under that clause to accrue or arise in India shall be only such part of the Income as is reasonably attributable to the operations carried out in India. If no operations

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.

10. Lacs Co Ltd China Commission Rs. 12,30,250 No Total Commission Rs. 13,96,33,023 No 5. During the assessment proceedings, the assessee was asked to furnish the copies of agreement with the foreign commission agents mentioning the commission percentage and the terms and conditions. In response to this, the assessee submitted copy of an agreement with

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. DRB COMMODITIES PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE 2(1), RAJKOT-GUJARAT vs. SMT MEENABEN H LAKHANI, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. DRB COMMODITIES PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE-1 (2), RAJKOT vs. SHRI NARENDRA NANJIBHAI DAVDA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. D.M.L. WORLD TRADE PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

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

Bench: Us.

TDS an amount paid to deductee and, in turn, deductee also hasn’t offered to tax income embedded in such amount The penalty for tax withholding lapse per se is separately provided under section 271C and, therefore, section 40(a)(i) isn’t attracted to the same. Hence, an assessee could not be penalized under section 40(a)(ia) when