SHRI ANILKUMAR AMARNATH AGARWAL,,JAMNAGAR vs. THE ITO, WARD-1,, JAMNAGAR

In the result, appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year : 2013-14 Anilkumaramarnathagarwal Vs. Ito, Ward-1 27/2, Panchvatisociety Jamnagar. Nr.Gaushala Jamnagar 361 008. Gujarat. अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 29/07/2022

section 271(1)(c) as under: "In this matter I have to submit that due to in advertence income credited by one debtor Shri Suresh Agarwal interest income worth Rs. 5,37,812.00 was not considered in audited accounts. It was also seen that claim of TDS was also not made in audited accounts. However, at the time of hearing

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS are not attracted on the reimbursement of the expenses. In view of above, we hold that the payment to M/s. Rajchamunda Construction Co. is outside the purview of provision of Section 194C of the Act. Accordingly, we do not find any infirmity in the order of ld CIT(A). Hence, the ground of appeal of the Revenue is dismissed

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

section 43(5). It is immaterial whether transaction is carried out at the recognized stock exchange or not. Even the circular of CBDT cited in the assessment order states that once it is established that the assessee has entered in the transaction of the commodity that they deal the other technical details have no material impact. Hence, this reasoning

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

TDS, TCS, Self Assessment Tax) 06 Tax Net Amount Payable 0 2,89,160 Payable 2 ASSOCIATION OF CONSULTING CIVIL ENGINEERS i. The AO CPC has ignored that the assessee being a non-trading, mutual organization without any distribution of income to the members, it has to be taxed at normal rates and not at MMR rates. This