PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS deducted etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS deducted etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS deducted etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

5) M/s. M.G.N. Khalsa High School Vs ACIT, CPC-TDS (ITAT AMRITSAR)\n(6) Sibia Healthcare Pvt. Ltd. Vs. DCIT, CPC-TDS (ITAT AMRITSAR) - (ITA\nNo.90/Asr/2015 dated 09-06-2015)\n(7) Medical Superintendent Rural Hospital, Dobi BK Vs. DCIT, CPC-TDS\n(ITAT PUNE)\n(8) GSSS Hari KE Kalan ICT Society Vs. DCIT, CPC-TDS (ITAT AMRITSAR

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

TDS. The penalty confirmed is totally\nunjustified on facts was also in law and may kindly be deleted.\n5.\nThe relevant material facts, as culled out from the material on record, are\nas follows. The assessee, before us, is an in individual and has originally filed\nreturn of income u/s 139(1) of the Act, on 30.09.2008, declaring total income

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

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

5. Ground No.2 relates to disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section 194H

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

TDS. The penalty confirmed is totally\nunjustified on facts was also in law and may kindly be deleted.\n5.\nThe relevant material facts, as culled out from the material on record, are\nas follows. The assessee, before us, is an in individual and has originally filed\nreturn of income u/s 139(1) of the Act, on 30.09.2008, declaring total income

M/S. MAGNUM CERAMICS PVT. LTD. ,MORBI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI

In the result, appeal of assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2012-13 M/S.Magnum Ceramic P.Ltd. The Acit, Morbi Circle Plot No.207/24, Gidc Estate Vs Morbi. 8-A, National Highway At. Refaleshwar Morbi 362 268 Pan : Aafcm 2216 G

139(1) of the Act declaring total income at Rs.40,47,780/- and returned book profits for tax under section 115JB of the Act at Rs.39,23,2003/-. Due taxes werepaid on the returned income computed as per the normal provisions after claiming set off of credit of taxes paid under MAT brought forward from Asst.Year 2010-11of Rs.5

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14 M/S. Epp Composites Pvt. Ltd., Vs. The Principal Commissioner Plot No.2646, Gidc Metoda, Of Income Tax, Rajkot – 1. Rajkot. [Pan – Aabce 2957 Q] (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ar Respondent By : Shri B.D. Gupta, Dr Date Of Hearing : 04.08.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Suchitra Kamble: This Appeal Is Filed By The Assessee Against The Order Dated 26.03.2018 Passed By The Principal Commissioner Of Income Tax-1, Rajkot For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

TDS was credited into the Government account only in March 2014 which is beyond the period mentioned in Section 40(a)(i) of the Act, i.e. after the date of filing the return under Section 139(1) of the Act. Therefore, the assessment order passed by the Assessing Officer is prejudicial to the interest of Revenue. The PCIT vide order

M/S. HINDUSTAN MINMENT INC.,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3(2),, JAMNAGAR

In the result, appeal filed by Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

section 194J, M/s Aditya Coke Pvt. was required to deduct tax at source at 10% of the professional services of Rs. 1,24,16,170/-. The accordingly shown the TDS of Rs. 12,40,875/- as receivables from the Government in Schedule 5 of the balance same is part of paper book at page no. 27. The appellant was accordingly

SHRI JAYANTILAL P. SATIKUNVAR,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMR. INCOME TAX,CIRCLE-2(3),, RAJKOT-GUJARAT

In the result, ground number 2 of the assessee’s appeal is being set aside to the file of assessing officer with the aforesaid directions

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

TDS on payments made for security charges of the " 2,17,743/-. 6. Before us, the counsel for the assessee submitted that the assessee had made aforesaid payment to M/s Jay Bhole Security Services and relied upon the legal proposition that once the payee/recipient had offered the aforesaid receipts in its hands as its taxable income, then the assessee cannot

M/S. L. L. ELECTRICALS,RAJKOT vs. THE NEAC, DELHI , DELHI

In the result, ground number 2 of the assessee’s appeal is being set aside to the file of Assessing Officer with the aforesaid directions

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS on interest paid to them. In view of the above detailed discussion, no Infirmity is found in the action of the AO of making addition of Rs.1,67,936/- Accordingly, the Ground of appeal No.1 raised by the appellant is dismissed.” L. L. Electricals vs. ITO Asst.Year –2018-19 5. The assessee is in appeal before us against

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

TDS on such expenses. The assessee even has failed to explain the nature and bifurcation of such religious expenses claimed. All the above facts prove that the expense claimed by the assessee are non-genuine and without any documentary evidence which point to the fact that all the transactions shown by the assessee in its ITR are manipulated to adjust

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

139(1) or in the return filed in response to the notice u/s.148 of the I.T. Act. The Assessing Officer stated that the appellant initially did not claim exemption u/s.10(23C)(iiiab)(iiiad) of the Act in the ITR u/s.139(1) as well as return filed in response to notice u/s. 148 of the Act. Further, the appellant has claimed

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

139(1) or in the return filed in response to the notice u/s.148 of the I.T. Act. The Assessing Officer stated that the appellant initially did not claim exemption u/s.10(23C)(iiiab)(iiiad) of the Act in the ITR u/s.139(1) as well as return filed in response to notice u/s. 148 of the Act. Further, the appellant has claimed

SHIVAMY OVERSWAS (INDIA) PRIVATE LIMITED,RAJKOT vs. INCOME TAX OFFICER, WARD 1 (1)(5), RAJKOT

The appeal is hereby dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.393/Rjt/2023 Assessment Year: (2012-13) (Hybrid Hearing) Shivamy Overseas (India) Pvt. Vs. Income Tax Officer, Ward- Ltd. 1(1)(5) Shop No. 1, New Enpire Aaykar Bhavan, Race Ring Road, Building, Nr. Indira Circle, Rajkot - 360001 University Road Rajkot – 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalcs8171Q (Appellant) (Respondent)

section 144 vide order dated 30.03.2015 of the Income Tax Act, 1961 (in short “the Act”). 2. Grounds of appeal raised by the assessee are as followed: 1) Ld. CIT(A) erred in passing appellate order u/s. 250 of the Act, which is bad in law and hence liable to be quashed and set aside as null and void