THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

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:

251 (Chennai). 13.1 We also find that handling charges paid to the non-shipping companies also covered under the provisions of section 172(8) of the Act which reads as under: “[(8) For the purposes of this section, the amount referred to in sub-section (2) shall include the amount paid or payable by way of demurrage charge or handling

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

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

Bench: Us.

2 Bharat Narshibhai Patel vs. ITO disallowing the interest expenses amounting to Rs. 3,51,251/- on account of non-deduction of TDS under section

ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM vs. KAMLESH DEORAJ JAIN, GANDHIDHAM

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 594/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Kamlesh Deoraj Jain, Tax, Bbz-N-108, Khanna Market, Plot No. 20/A, Sector No. 8, Gandhidham, Gandhidham Gandhidham Gujarat 370201 Gujarat 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (Appellant) (Respondent) Appellant By : Shri Sunil Maloo, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 21/ 01 /2026

251 of the Act. 5. That the Revenue has challenged the legality and validity of the impugned order dated 30.03.2025 and filed an appeal before this Tribunal. i). The Ld. DR for the revenue Submitted that the Ld. CIT(A) has wrongly delete the addition of Rs. 2,94,72,993/- and also wrongly found the Books of Account

KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

In the result, ground no.2(e ) raised by the assessee, is partly allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:

2(a) raised by the assessee, is allowed. 14. Now, we shall take ground no.2(b) raised by the assessee, which relates to disallowance of Rs.1,66,600/- out of salary paid to partners. 15. In this regard, the ld.Counsel for the assessee, submitted that after making final assessment based on the directions of this Bench, the assessing officer

ACIT, CIRCLE-1(1), RAJKOT vs. SUNSHINE TILES COMPANY PVT. LTD., MORBI

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 649 /Rjt/2024 ("नधा"रण वष"/Assessment Year: (2011-12) Asstt. Commissioner Of Income Sunshine Tiles Company Pvt. Tax, Cir-1(1), Rajkot Ltd. Vs. Room No. 502, Aayakar Bhavan, S. No. 150 160/P1, B/H Sunhil Race Course Ring Road, Ceramics 8-A, National Highway, Rajkot – 360001 Rajkot – 360001 [Pan No.: Aancs3264L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 143(3) r.w.s. 147of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 23.08.2016. ITA No. 649/Rjt/2024 AY. 2011-12 SUNSHINE TILES COMPANY P. LTD. 2. Grounds of appeal raised by the Revenue are as follows: “1. The learned CIT(A) has erred in law on facts in deleting the addition of Rs. 2

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

Appeal of the Revenue is partly allowed

TDS on interest is not envisaged in the-provisions on I.T.A No. 290/Rjt/2016 A.Y. 2013-14 Page No 11 Shri Milankumar M. Pobaru vs. ACIT the interest paid to sundry creditors. This interest is in normal course of trading activity and is not at par with interest on loan/borrowing. Hence question of disallowance u/s.40(a)(ia) does not arise. Accordingly

VALOUR AUTOPACK,GOR KHIJADIYA, MORBI GUJARAT vs. THE PR. CIT 1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

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

2. The facts of the case which can be stated quite shortly are as follows: The assessee had filed its return of income for assessment year (A.Y.) 2021-22, on 07.01.2022, declaring total income of Rs.44,17,760/-. The assessee`s case was selected for complete scrutiny through "CASS" for the reason "Unsecured loans from persons who have not filed