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)

194C of the Act. But the assessee has failed to deduct TDS on expenses aggregating to Rs. 21,84,141/- and thus violated the provisions of section 40(a)(ia) of the Act. As such, an amount of Rs.6,55,242/-, being 30% of Rs.21,84,141/- is required to be disallowed under section 40(a) (ia) of the Act.Therefore

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 on these payments have been made under section 194C of the Act. However, the nature of payments made to M/s Suzlon Group Companies is in lieu of technical services rendered for maintenance of windmills. Therefore, the AO held that the payment is in the nature of “fee for technical services” or “managerial services” and taxes are required

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 on these payments have been made under section 194C of the Act. However, the nature of payments made to M/s Suzlon Group Companies is in lieu of technical services rendered for maintenance of windmills. Therefore, the AO held that the payment is in the nature of “fee for technical services” or “managerial services” and taxes are required

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

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:

194C of the Act. The assessee paid the charges to Shri Ramjibhai Kanjibhai Cham whereas the bills for the processing charges were raised by M/s Cham trading organization. The assessee in support of its contention for non-deduction of TDS filed two certificates issued under section 197 of the Act for nil deduction dated 05/09/2006 for Rs.50 lakhs and 12/01/2007

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

6. The SAFCO is an international company having permanent address of 22, 34Gil Nonhyun-Ro, Gangnam-Gu, Seoul, Korea, Tel: 82-2-572-5494, Fax: 82- 2-572-5495 and not having any direct business connection with India. Accordingly, section 195 is not applicable for deducting TDS on this payment. Further all the payment is made in foreign currency

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

6 grounds of appeal, but the interconnected issue is that Ld. CIT(A) erred in deleting the addition made by the AO for Rs. 9,35,18,299/- and Rs. 3,36,66,587/- on account of non-deduction of TDS and interest thereon under section 201(1)/201(1A) of the Act. 3. Briefly stated facts are that

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

6 grounds of appeal, but the interconnected issue is that Ld. CIT(A) erred in deleting the addition made by the AO for Rs. 9,35,18,299/- and Rs. 3,36,66,587/- on account of non-deduction of TDS and interest thereon under section 201(1)/201(1A) of the Act. 3. Briefly stated facts are that

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)

6 Rs.12,01,860under the provisions of section 40(a)(ia) of the Act. Thus, the learned CIT-A confirmed the addition made by the AO to the tune of Rs.12,01,860.00 after giving part relief of Rs.8,90,000.00 only. 13. From the preceding discussion, we note that there is no ambiguity to the fact that the amount

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

6. We have heard the learned DR and perused the materials available on record. The assessee in the case on hand has claimed an expense of Rs. 39,42,522/- under various heads but without deducting TDS u/s 194C r.w.s. 40(a)(ia) of the Act. Therefore, the disallowance was made by the AO on account of non-deduction

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)

194C) & of Rs. 3.93.669/- (194H), since the above mentioned TDS defaults were deleted by the Hon'ble CIT(A). 4. It is, therefore, prayed that the order of Ld. CIT(A) may be cancelled and that of the Assessing Officer may be restored to the above fact. 6. Heard rival submissions and perused the materials available on record including

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 has been fixed upon the assessee in any of the other years. In assessment u/s 143(3) also no disallowance has been made u/s 40(a)(la). I also find merit in reliance of assessee on decision of Hon’ble Gujarat High court in case of Girnar Food and beverages (supra), Decision of Hon’ble ITAT Ahmedabad in case

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

TDS under Section 194C of the Act and there was no reason why disallowance under Section 40(a)(ia) of the Act was not made while framing the impugned assessment year. Further, in absence of any specific restriction on the powers of Ld. PCIT during the course of 263 proceedings itself, which were admittedly not barred by jurisdiction

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

TDS is applicable on Intermark Shipping Agencies Pvt. Ltd. vs. ITO AY 2010-11 such reimbursement amount as the case made out by the assessee before the Revenue. However, such plea of the assessee was not found tenable. The Ld. AO was of the view that the certificate issued by the IT authority in favour of Mundra Port and Special

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

Section 194C(6) of the Act is not applicable in respect of such payment provided there is less than 10 Trucks and in these circumstances, there is no need to deduct 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

Section 194C(6) of the Act is not applicable in respect of such payment provided there is less than 10 Trucks and in these circumstances, there is no need to deduct TDS

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

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

194C of Income-tax Act. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 9 There were no documentary evidences available on records from which it can be ascertained whether you have deducted any TDS on the said payments. As you have failed to deduct / deposit TDS on expenditure

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

194C of Income-tax Act. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 9 There were no documentary evidences available on records from which it can be ascertained whether you have deducted any TDS on the said payments. As you have failed to deduct / deposit TDS on expenditure