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)

section 201,assessee- company should not be penalized for non-deposit for non-deposit of TDS, since all due taxes have been paid. (B) Proposed addition of Rs. 6,55,242/-, on account of labour expenses of Rs. 21,84,141/- Your honour has issued notice on account of expenses claimed for Rs. 9,29,67,709/- in profit & loss

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:

TDS under the provisions of section 194C/195 of the Act. Hence the ground of appeal of the Revenue is dismissed. A.Y. 2007-08 14. The next issue raised by the revenue is that the learned CIT (A) erred in deleting the addition made by the AO for Rs.26,69,502/- on account of unpaid liabilities under section

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

In the result, the appeal of the assessee is allowed

section 234E of the Act cannot be levied for the period prior to 01.06.2015, because, there was no enabling provision to levy such late fee. 10. In this case, for the AY 2013-14, the quarterly return filed by the assessee and order passed by the Assessing Officer are on or before 01.06.2015 and thus, there cannot be any late

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

TDS. Hence the expense was disallowed and added back to the total income of the assessee. 24. The aggrieved assessee preferred an appeal to the Ld.CIT (A) and submitted that the provision of section 194C/J is not applicable for the expenses paid by the Canara bank and debiting the same in its loan a/c. As such the fees paid

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

TDS. Hence the expense was disallowed and added back to the total income of the assessee. 24. The aggrieved assessee preferred an appeal to the Ld.CIT (A) and submitted that the provision of section 194C/J is not applicable for the expenses paid by the Canara bank and debiting the same in its loan a/c. As such the fees paid

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of ITA No.347/Rjt/2018 and 3 Others section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of ITA No.347/Rjt/2018 and 3 Others section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of ITA No.347/Rjt/2018 and 3 Others section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection

PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of ITA No.347/Rjt/2018 and 3 Others section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection

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

17,98,259/-. This issue pertains to ITA No.612/RJT/2024 (GojjyaBhikhubhai). We note that during the assessment proceedings the assessee has explained the said issue,relating to TDS and in GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 20 fact, the assessing officer issued the notice under section

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

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

17,98,259/-. This issue pertains to ITA No.612/RJT/2024 (GojjyaBhikhubhai). We note that during the assessment proceedings the assessee has explained the said issue,relating to TDS and in GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 20 fact, the assessing officer issued the notice under section

THE ITO, WARD-1(1),, RAJKOT-GUJARAT vs. M/S. DHOLU KCL JPF JV COMPANY,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: C .M. Garg & O. P. Meena

TDS @ 0.281% . Therefore, the AO has disallowed Rs. 13,34,17,238. 4. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). The ld. CIT (A) has deleted the disallowance on the ground that provisions of section

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

17. Ground No.2 and 3 raised by the Revenue in ITA No.284/Rjt/2024 for A.Y. 2016-17, pertains to deleting the addition made on account of commission expenses paid to foreign agents of Rs.2,21,28,335/-ignoring the fact that remittance on account of commission expenses is liable to attract TDS provisions u/s 195 of the Act. The ground No.1

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

17. Ground No.2 and 3 raised by the Revenue in ITA No.284/Rjt/2024 for A.Y. 2016-17, pertains to deleting the addition made on account of commission expenses paid to foreign agents of Rs.2,21,28,335/-ignoring the fact that remittance on account of commission expenses is liable to attract TDS provisions u/s 195 of the Act. The ground No.1

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

17. Ground No.2 and 3 raised by the Revenue in ITA No.284/Rjt/2024 for A.Y. 2016-17, pertains to deleting the addition made on account of commission expenses paid to foreign agents of Rs.2,21,28,335/-ignoring the fact that remittance on account of commission expenses is liable to attract TDS provisions u/s 195 of the Act. The ground No.1

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

17. Ground No.2 and 3 raised by the Revenue in ITA No.284/Rjt/2024 for A.Y. 2016-17, pertains to deleting the addition made on account of commission expenses paid to foreign agents of Rs.2,21,28,335/-ignoring the fact that remittance on account of commission expenses is liable to attract TDS provisions u/s 195 of the Act. The ground No.1

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)

17,98,259/-. This issue pertains to ITA No.612/RJT/2024 (GojjyaBhikhubhai). We note that during the assessment proceedings theassessee has explained the said issue,relatingto TDS and in fact, the assessing officer issued the notice under section

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)

17,98,259/-. This issue pertains to ITA No.612/RJT/2024 (GojjyaBhikhubhai). We note that during the assessment proceedings theassessee has explained the said issue,relatingto TDS and in fact, the assessing officer issued the notice under section

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

section 40(a)(ia) of the Act. 13. The AO during the assessment proceedings based on the audit report found that the assessee has given an advance of ₹5 lakhs to the party namely Garima Communication towards the advertisement expenses without deducting the TDS. Therefore, the AO disallowed the same and added to the total income of the assessee