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

TDS arises only when the payment is chargeable to tax in India. The assessee has made payment in respect of its foreign agents, services in respect of its foreign sales to the foreign customers, the commission has been paid to the agent for procuring export orders; the question is whether the services rendered by the agent situated outside India

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

TDS was required to be deducted and then to decide whether Section 40 (a)(ia) of the Act applicable. This issue is also settled by ITAT Bench Ahmedabad in the case of Deputy Commissioner of Income Tax. (International Taxation), Ahmedabad Vs Welspun Corporation Limited TA No. 249/Ahd/15 and 48/Rjt/15 Assessment year: 2010-11 as under: "41

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 of Rs. 12,40,875/- as receivables from the Government in Schedule 5 of the balance same is part of paper book at page no. 27. The appellant was accordingly

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 certificate and that claimed as job work income. 5. That on the facts and in the circumstances of the case, the Id.CIT(A) ought to have upheld the order of the Assessing Officer. 6. It is therefore prayed that the order of the Ld.CIT(A) be set aside and that of the Assessing Officer be restored. 7. That

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 certificate and that claimed as job work income. 5. That on the facts and in the circumstances of the case, the Id.CIT(A) ought to have upheld the order of the Assessing Officer. 6. It is therefore prayed that the order of the Ld.CIT(A) be set aside and that of the Assessing Officer be restored. 7. That

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 41(1) of the Income Tax Act on account of cessation of liability.” Respectfully, following the same we do not find any infirmity in the order of ld CIT(A). Hence, ground of appeal of the Revenue is dismissed. ITA Nos.760 & 761/Rjt/2010 And CO No.32 & 33/Rjt/2010 M/s. Pavan Cosnt. Co. A.Ys. 2005-06 & 2006-07 44. The last issue

THE INCOME TAX OFFICER-WARD-2, , BHUJ-KUTCH vs. ASHAPURA ALUMINIUM LIMITED, MADHAPAR-BHUJ

In the result, appeal preferred by the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 248/Rjt/2018 ("नधा"रण वष" / Assessment Year : 2014-15) The Income Tax Officer Ashapura Aluminium बनाम/ Ward-1, Bhuj Limited Vs. Plot No.206, Madhapar Tal. Bhuj-Kutch "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagca4997B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shramdeep Sinha, Sr.D.R. अपीलाथ" ओर से /Appellant By : Shri Gaurang Sanhgvi, A.R. ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 16/10/2023 Hearing घोषणा क" तार"ख /Date Of 01/12/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Revenue Is Directed Against The Order Dated 23.03.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Rajkot (In Short ‘Cit(A)’) Arising Out Of The Order Dated 30.12.2016 Passed By The Ito, Ward-1, Bhuj-Kutch Under Section 143(3) Of

41. (1) Where an allowance or deduction has been made in the assessment for any year in respect of loss, expenditure or trading liability incurred by the assessee (hereinafter referred to as the first-mentioned person) and subsequently during any previous year.” 5. It appears that the fundamental principle as envisaged in the above Section is this that as loans

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

section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view of the above factual position

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

section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view of the above factual position

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

section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view of the above factual position

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

section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view of the above factual position

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

Section 2348 (Rs. 2,11,044/-). The net tax liability assessed (Rs. 3,27,451/-) was fully covered by the available Tax Deducted at Source (TDS) credit allowed (Rs. 3,41

AHLSTROM FIBERCOMPOSITES INDIA PVT. LTD.,,MUNDRA (KUTCH) vs. THE DY. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

41,600- Total : Rs.1,60,83,722/- 16. All the above were paid to the assessee’s group concern, M/s Ahlstrom Corporation and were paid as management fees.Disallowance was proposed by the AO in his draft order holding that it was not incurred wholly and exclusively for the purpose of business of the assessee on finding that the assessee failed

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

41,600- Total : Rs.1,60,83,722/- 16. All the above were paid to the assessee’s group concern, M/s Ahlstrom Corporation and were paid as management fees.Disallowance was proposed by the AO in his draft order holding that it was not incurred wholly and exclusively for the purpose of business of the assessee on finding that the assessee failed

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

41,600- Total : Rs.1,60,83,722/- 16. All the above were paid to the assessee’s group concern, M/s Ahlstrom Corporation and were paid as management fees.Disallowance was proposed by the AO in his draft order holding that it was not incurred wholly and exclusively for the purpose of business of the assessee on finding that the assessee failed

THE ASSTT. COMMR. INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S KRISHNA DEVELOPERS,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is dismissed, and the ground raised by the assessee in the CO is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.620/Rjt/2014 With C.O.No.4/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 A.C.I.T., M/S.Krishna Developers, Circle-1, Business Centre, Vs. Junagadh. 1St Floor, Bus Station Road, Lal Bahadur Society, Junagadh.

TDS details were submitted. 3) The provisions of section 145(3) of the Act are applicable where the AO is not satisfied with the correctness or completeness of the accounts, and the assessee has not been following the method specified in sub-section (1) of accounting standard as notified under sub-section (2) regularly. In relation to non maintenance

THE DCIT, CIRCLE 2(1), RAJKOT-GUJARAT vs. SMT MEENABEN H LAKHANI, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE-1 (2), RAJKOT vs. SHRI NARENDRA NANJIBHAI DAVDA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. DRB COMMODITIES PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS have been made while making such payment to the foreign agents and finally the said Export Sales Brokerage (Commission) of Rs. 1,47,94,267/- wad disallowed under Section 40(a)(ia) of the Act and added to the total income of the assessee by the Ld. AO which was, in turn, deleted by the Ld. CIT(A). Hence