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

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

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

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

44 SOT 93 wherein it was held as under: 5. We have heard the rival contentions and gone through facts and circumstances of the case. We have also perused the orders of the lower authorities and the material available on record. In the instant case it is observed that the Assessing Officer while framing the assessment had restricted the deduction

SHRI HARILAL LAXMIDAS VAISHNANI,RAJKOT vs. THE ACIT/DCIT(INT. TAXN.), RAJKOT

In the result, in view of the discussion above and the facts placed on record before us, we are hereby allowing the appeal of the assessee

Section 115BBE it is held that it is automatic in case of additions made u/s.68 to 69D and the additions of Rs.5,00,000/- and Rs.62,000/- being u/s.69A are liable for higher rate of tax as stipulated u/s. 1 15BBE, The ground is dismissed. 5.6 As to the grounds 5, 6 and 7 related to levy of interest u/s.234A

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

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

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

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 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. M/S. D.M.L. WORLD TRADE 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

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

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 437/Rjt/2018 धििाधरणणवध/Asstt. Year:2014-2015 Ahlstrom Munksjo Vs. D.C.I.T, Fibercomposites(India) Pvt. Ltd., Gandhidham Circle, Mundra Sez Integrated Textile & Gandhidham. Apparel Park (Mitap), Plot No.07, Survey No.141, Mundra, Kutch-370421. Pan: Aagca9137M (Applicant) (Respondent) Assessee By : Shri Tushar Hemani, A.R Revenue By : Shri Shramdeep Sinha, C.I.T Dr सुिणाईकीतारीख/Date Of Hearing : 06/12/2023 घोवणाकीतारीख/Date Of Pronouncement: 20/12/2023 आदेश/O R D E R Per Waseem Ahmed:

44,90,225/- and Business Area Service Fees of Rs. 69,88,754/- to its AE namely Alhstrom Corporation, Finland. The assessee also paid Business Area Service Fees of Rs. 3,17,80,966/- to another AE namely Alhstrom Non-Woven LLC, USA. The AO also found that the same issue was there

M/S PHOENIX PROJECTS PVT. LTD.,,RAJKOT-GUJARAT vs. THE PR. COMMR. OF INCOME TAX-1,, RAJKOT-GUJARAT

In the result appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

44 and submitted that the assessment was framed by the AO under section 143(3) of the Act, after making due verification and the application of mind. As per the learned AR there was an enquiry raised by the AO in the notice issued under section 142(1) of the Act which was duly replied by the assessee. The learned

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Section\n143(1) of the Act. Accordingly, Ground No. 1 raised by the Revenue is dismissed.\"\n12. Therefore, we direct the assessing officer to consider the total income\nchargeable to tax to the tune of Rs.58,44,15,970/-. Hence, this appeal filed by\nthe assessee is allowed for statistical purposes.\n13.\nIn the result, appeal filed by the assessee

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

Section 143(1) of the Act. Accordingly, Ground No. 1 raised by the Revenue is dismissed.” 12. Therefore, we direct the assessing officer to consider the total income chargeable to tax to the tune of Rs.58,44,15,970/-. Hence, this appeal filed by the assessee is allowed for statistical purposes. 13. In the result, appeal filed by the assessee

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 206C, the department has not accepted those decisions. Revenue has moved the Hon'ble Supreme court on this aspect and the SLP of the department has been admitted before the Supreme Court in CIT(TDS) Vs Siyaram Metal Udyog Pvt. Ltd. [2017] 78 Taxman.com 157(SC). It needs to mentioned here that the case of Adishankara spinning mills

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 206C, the department has not accepted those decisions. Revenue has moved the Hon'ble Supreme court on this aspect and the SLP of the department has been admitted before the Supreme Court in CIT(TDS) Vs Siyaram Metal Udyog Pvt. Ltd. [2017] 78 Taxman.com 157(SC). It needs to mentioned here that the case of Adishankara spinning mills

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 206C, the department has not accepted those decisions. Revenue has moved the Hon'ble Supreme court on this aspect and the SLP of the department has been admitted before the Supreme Court in CIT(TDS) Vs Siyaram Metal Udyog Pvt. Ltd. [2017] 78 Taxman.com 157(SC). It needs to mentioned here that the case of Adishankara spinning mills

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 206C, the department has not accepted those decisions. Revenue has moved the Hon'ble Supreme court on this aspect and the SLP of the department has been admitted before the Supreme Court in CIT(TDS) Vs Siyaram Metal Udyog Pvt. Ltd. [2017] 78 Taxman.com 157(SC). It needs to mentioned here that the case of Adishankara spinning mills