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

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

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

section 142(1) of the Act,\nasking the assessee to submit details of TDS. In response, the assessee\nsubmitted required details of the TDS which is placed at paper book Page no.80.\nTherefore, we find that in respect of TDS, on contract and sub-contract\nexpenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already\nbeen

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)

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

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)

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

THE ASSISTANT COMMR. OF INCOME TAX, CIRCLE-3,, JAMNAGAR vs. SHRI MILANKUMAR M. POBARU,, JAMNAGAR

Appeal of the Revenue is partly allowed

TDS on interest is not envisaged in the-provisions on I.T.A No. 290/Rjt/2016 A.Y. 2013-14 Page No 11 Shri Milankumar M. Pobaru vs. ACIT the interest paid to sundry creditors. This interest is in normal course of trading activity and is not at par with interest on loan/borrowing. Hence question of disallowance u/s.40(a)(ia) does not arise. Accordingly

SHRI JAYANTILAL PAGHADAL,AT CHARAN SAMDHIYALA, NEW AREA PLOT, TALUKA JETPUR, DISTRICT RAJKOT-365480 vs. THE INCOME TAX OFFICER, WARD - 1 (2) (3), RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

193 and large agricultural income. Accordingly, the notice u/s. 143(2) was issued on 19-09- 2017 and duly served upon the assessee. Subsequent statutory notices were served to the assessee. In compliance thereto, the Chartered Accountant and Authorized Representative of the assessee submitted letter dated 18-10-2018 and filed the reply. The same was taken on record