SHRI CHAMUNDA CREDIT COOPERATIVE SOCIETY LTD.,,RAJKOT vs. INCOME TAX OFFICER,TDS-2,, RAJKOT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.32/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative Tds-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. Pan: Aabas9343J

TDS under section 194H of the Act. Therefore the assessee was treated as the assessee in default under the provisions of section 201(1)/(1A) of the Act. 6.1 However, we note that there is an amendment in the 1st proviso to Sec. 201 of the Act, wherein, if any payee has paid the taxes by offering/disclosing the said receipt

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

DENA GUJARAT GRAMIN BANK (BHUJ BRANCH),BHUJ vs. THE INCOME TAX OFFICER, TDS-4, , GANDHIDHAM-KUTCH

Appeal of the assessee is allowed in above terms

TDS-4, Gandhidham- Station Road, Bhuj- Vs Kutch 370001 (Respondent) PAN No. AAAJD0596Q (Appellant) Appellant by : Shri Vimal Desai, A.R. Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 20-06-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the Assessee against the order passed

AHLSTROM FIBERCOMPOSITES INDIA PVT. LTD.,,MUNDRA (KUTCH) vs. THE DY. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

192 (P&H HC) Finally, he contended that the TPO had categorically held that no adverse inference was to be drawn with regard to other international transactions entered into by the assessee which included the present intra-group services arranged including payment for management fees, SAP and Opti-mill expenses and the business area service expenditure. 23. The ld.DR

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

192 (P&H HC) Finally, he contended that the TPO had categorically held that no adverse inference was to be drawn with regard to other international transactions entered into by the assessee which included the present intra-group services arranged including payment for management fees, SAP and Opti-mill expenses and the business area service expenditure. 23. The ld.DR

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

192 (P&H HC) Finally, he contended that the TPO had categorically held that no adverse inference was to be drawn with regard to other international transactions entered into by the assessee which included the present intra-group services arranged including payment for management fees, SAP and Opti-mill expenses and the business area service expenditure. 23. The ld.DR

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS are not attracted on the reimbursement of the expenses. In view of above, we hold that the payment to M/s. Rajchamunda Construction Co. is outside the purview of provision of Section 194C of the Act. Accordingly, we do not find any infirmity in the order of ld CIT(A). Hence, the ground of appeal of the Revenue is dismissed

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition