VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, TDS-1, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 72/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2009-2010 Vipul H. Popat, I.T.O., Prop. Mathav Agro Industri, Vs. Tds-1, Nilkanthkhandskampound, Rajkot. Dhoraji Road, Upleta, Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

TDS under section 194J read with section 40a(ia) of the Act. 27.2 However, as per the 2nd proviso to the section

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

TDS under section 194J read with section 40a(ia) of the Act. 27.2 However, as per the 2nd proviso to the section

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) 8.5 In view of the facts of the instant case of the assessee and the judicial the precedents on subject, we are of the considered view that payments are covered under section 194C of the Act, and not under section 194J

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) 8.5 In view of the facts of the instant case of the assessee and the judicial the precedents on subject, we are of the considered view that payments are covered under section 194C of the Act, and not under section 194J

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

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. 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

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

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 provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

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

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

M/S. HINDUSTAN MINMENT INC.,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3(2),, JAMNAGAR

In the result, appeal filed by Assessee is allowed

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

section 194J, M/s Aditya Coke Pvt. was required to deduct tax at source at 10% of the professional services of Rs. 1,24,16,170/-. The accordingly shown the TDS

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result the appeal of the revenue is partly allowed

TDS was required to be deducted u/s. 194J of the act. After considering the finding of ld. CIT(A), we do not find any substance on this issue therefore the same also stands dismissed. Addition of Rs. 10,21,060/- on account of rate difference 9. During the course of assessment proceedings, the assessing officer has made disallowance

SHREE DEEPKALA PROCESSORS,JETPUR vs. THE ACIT(CPC) TDS, GHAZIABAD

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

TDS 2. The assessee has taken the following grounds of appeal:- “1) WE LEARNED DEPARTMENT HAS ERRED IN HOLDING THAT THERE IS SHORT PAYMENT OF 41,543 AND WRONGLY RAISED THE DEMAND WITHOUT ANY JUSTIFICATION AND CLARIFICATION. 2) HE LEARNED DEPARTMENT HAS ERRED IN HOLDING THAT THERE IS INTERST 9292.50 AND WRONGLY RAISED THE DEMAND WITHOUT ANY JUSTIFICATION AND CLARIFICATION