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

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

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

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

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 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

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

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

6% of Tea Tea 4,20,815 General invoice Trading value Total 2.21.28.335 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. It was noticed by the assessing officer that assessee has not deducted TDS on this commission payment as per the provision of section 195 of the Act. As, TDS was not deducted from

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

6% of Tea Tea 4,20,815 General invoice Trading value Total 2.21.28.335 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. It was noticed by the assessing officer that assessee has not deducted TDS on this commission payment as per the provision of section 195 of the Act. As, TDS was not deducted from

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

6% of Tea Tea 4,20,815 General invoice Trading value Total 2.21.28.335 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. It was noticed by the assessing officer that assessee has not deducted TDS on this commission payment as per the provision of section 195 of the Act. As, TDS was not deducted from

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

6% of Tea Tea 4,20,815 General invoice Trading value Total 2.21.28.335 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. It was noticed by the assessing officer that assessee has not deducted TDS on this commission payment as per the provision of section 195 of the Act. As, TDS was not deducted from

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

Appeal of the Revenue is partly allowed

6 Shri Milankumar M. Pobaru vs. ACIT 13. Ld.Counsel for the assessee was unable to distinguish the decision of the jurisdictional High Court ,but at the same time relied on the order of the Ld.CIT(A) and reiterated the contentions made before him in writing before us also as under: “ (ii) Addition of Rs.9028/- on account of late payment

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS under 194H on the said payment, the expenses have been disallowed as business expenditure in view of the provision of Sec. 40(a)(ia) of the Act. ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 6. At the time of hearing of the instant appeal Ld. DR relied upon the order passed by the Ld. AO. 7. On the other