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)

TDS u/s. 194C of the Act. Section 194C of the Act is attracted when any payment is made for carrying

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

TDS under section 194C of the Act r.w.s. 40(a)(ia) of the Act. 3. Briefly stated facts are that

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

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

TDS) assessee relied upon the decision of Gujarat State electricity Corporation Ltd 82 TTJ (Ahd) 456 to the effect that where there is a composite contract, payments made for different jobs cannot be segregated to apply different sections for tax deduction at source instead of section 194C

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

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

TDS) assessee relied upon the decision of Gujarat State electricity Corporation Ltd 82 TTJ (Ahd) 456 to the effect that where there is a composite contract, payments made for different jobs cannot be segregated to apply different sections for tax deduction at source instead of section 194C

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 section 194C of the Act. The assessee paid the charges to Shri Ramjibhai Kanjibhai Cham whereas the bills

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

194C deals with work contracts including carriage of goods and passengers by any mode of transport other than railways. This section applies to payments made by a person referred to in clauses (a) to (1) of sub-section (1) to any "resident" (termed as contractor). It is clear from the section that the area of operation of TDS

THE DY. COMMR. OF INCOME TAX, CIR. TDS,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

TDS u/s 194C and 194J of the Act. The relevant contents of the AO findings and the demand raised under section

THE DY. COMMR. INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

TDS u/s 194C and 194J of the Act. The relevant contents of the AO findings and the demand raised under section

M/S MARUTINANDAN CONSTRUCTION,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-1(3),, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS under section 194C read with section 40(a)(ia) of the Act. 3. The facts in brief are that

THE DY. COMMR. OF INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S INDIAN OIL CORPORATION LTD.,, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is dismissed and we hold that Ld

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

TDS u/s. 194C or u/s. 194J. 6. Section 194C contemplate: 194C. (1) Any person responsible for paying any sum to any resident

AMITSINH NANABHA RANA,,WANKANER vs. INCOME TAX OFFICER, WARD-1,, MORBI

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2012-13 Amitsinh Nababha Rana Ito, Ward-1 At. Divijay Nagar Vs Morbi. Wankaner. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

194C of the Actr.w.s. 40(a)(ia) of the Act, it is pertinent to see whether the provisions of TDS are applicable to the assessee being an individual. In other words the provisions of TDS shall be applicable in case of an individual if its books of accounts are subject to audit in pursuance to the provisions of section

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194C of the Act and the assessee failed to Deduct Tax at Source (TDS). Therefore the Assessing Officer passed

THE DCIT, CIRCLE (TDS), RAJKOT, RAJKOT vs. M/S. GOPAL SNACKS P. LTD., RAJKOT, VILLAGE METODA, TAL. LODHIKA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

TDS shall not be applicable on contract for sale. I also find that explanation iv to section 194C also stipulates

SHRI JAY KHODIYAR MAJOOR S M LTD.,AT CHHALANKA, TAL. VISAVADAR, DIST. JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee dismissed

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

194C of the Act, TDS should have been deducted on aforesaid contract expenses. However, as per Tax Audit Report, TDS had not been deducted by the assessee. Therefore, in view of Section

INTERMARK SHIPPING AGENCIES P. LTD.,,GANDHIDHAM vs. THE INCOME TAX OFFICER, TDS-4,, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 640/Rjt/2012 "नधा"रण वष"/Assessment Year: 2010-11 Intermark Shipping Ito Agencies Pvt. Ltd. Vs Tds-4, Gandhidham, Ii Floor, Ajanta Comm. Plot No. 32, Sector-3, Center No. 1, Plot No. Gandhidham, Kachchh 277/278, Ward 12-B Gandhidham (Kutch) Pan No. Aaa Ci5 689 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Arvind Sontakka, Dr Assessee By : Shri M. J. Ranpura, Ar सुनवाई क" तार"ख/Date Of Hearing : 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement : 28/02/2020

194C instead of under section 194J of the Income Tax Act. Thereafter, in response to the show-cause dated 12.12.2011 in order to explain that the assessee is not a defaulter in terms of short deduction by not deducting tax under section 194J of the Act the assessee submitted that the Mundra Port and Special Economic Zone and the Mundra

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

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

section 263 of the Income Tax Act, 1961.On perusal of assessment records for assessment year 2018-19, it was noticed by ld. PCIT that the assessee has debited contract and sub- contract expenses and job work expenses in the Profit& Loss account without deducting TDS from the said expenses, as required u/s 194C

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

section 263 of the Income Tax Act, 1961.On perusal of assessment records for assessment year 2018-19, it was noticed by ld. PCIT that the assessee has debited contract and sub- contract expenses and job work expenses in the Profit& Loss account without deducting TDS from the said expenses, as required u/s 194C

SHRI VIJAYDAN KISHORDAN GADHAVI,BHUJ KUTCH vs. THE DCIT, CIRCLE(TDS), RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini

TDS as prescribed it under section 194C of the Act on the transportation expenses/payment amount to Rs.24,90,16,646/-, and TDS

SHRI VIJAYDAN KISHORDAN GADHAVI,BHUJ KUTCH vs. THE DCIT, CIRCLE(TDS), RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini

TDS as prescribed it under section 194C of the Act on the transportation expenses/payment amount to Rs.24,90,16,646/-, and TDS