THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. D.M.L. WORLD TRADE PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

43,753/-towards interest on term loan and Rs. 1,28,575/- toward interest on statutory dues. With respect to inclusion of the above interest cost of Rs.39,72,329/- the AR of the appellant stated that 'Interest cost incurred towards statutory liabilities such as VAT, Service Tax, TDS and ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

43,753/-towards interest on term loan and Rs. 1,28,575/- toward interest on statutory dues. With respect to inclusion of the above interest cost of Rs.39,72,329/- the AR of the appellant stated that 'Interest cost incurred towards statutory liabilities such as VAT, Service Tax, TDS and ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year

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

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

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

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

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

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

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

5(2)(b) read with 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

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

5(2)(b) read with 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

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

5(2)(b) read with 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

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

5(2)(b) read with 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

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

In the result, appeal filed by the assessee, is dismissed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

43,431/-. 3. Later on, Learned Principal Commissioner of Income-tax (in short “Ld PCIT”) has exercised his jurisdiction under section 263 of the Income- tax Act, 1961. On perusal of case records, it was observed by ld.PCIT that the assessee had introduced huge amount in the company account in the form of Share Application money amounting

SMT. DINUMATIBEN DAMJIBHAI SHILU,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (2) (5), RAJKOT

The appeal of the assessee is allowed

Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)

D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER This appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Appeals),National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “ld.CIT(A)”] dated 11.5.2022 under section 250(6) of the Income Tax Act, 1961 ("the Act" for short)pertaining to Asst.Year2014-15. 2. As transpires

PARTH GARLIC,JUNAGADH vs. INCOME TAX OFFICER , JUNAGADH

In the result, the appeal of the assessee is allowed for statical purpose

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

D. Lalchandani, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 02/12/2025 Date of Pronouncement : 21/01/2026 आदेश / ORDER Per Dr. Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY)-2018-19, is directed against the order passed by the Commissioner of Income Tax [(in short “Ld.CIT(A)”] vide order