ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, appear of the assessee is allowed

Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)

47,96,637- (30% of Rs. 4,93,22,122/-). The assessee has made payment, which exceeds the threshold limit, as per TDS provisions and is liable to deduct TDS, on aggregating expenses of Rs.21,84,141/-, as per the provisions of section

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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

TDS provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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

TDS provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

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

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

47,94,267/- made on account of export sale commission under Section 40(a)(ia) of the Act as no TDS

NEXION SURFACES PVT. LTD.,LALPAR, GUNGAN, RAJKOT vs. THE ACIT CIR-1(1), RAJKOT

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

47,002 and TCS of Rs. 22,263 on the ground that the\nadvance tax payments are not available for the assessment year under consideration and\nTDS and TCS credit is not in form 26AS inasmuch as;\n(a) such advance tax, TDS and TCS pertain to the business undertaking of Nexion\nInternational Private Limited AAVCS2567C NIPL and are duly

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

TDS as per section 1941A. Party-wise+ Amount-wise Sales break up for the\nyear is also attached herewith for your perusal. (As per Q-010 Documents filed)\n11) Not Applicable. The sales transaction of Rs. 2,64,60,13,950/- does not belong to\nus. Please furnish more details if any.\n12) Please find herewith:\n•Detail of total

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 9 also the decisions of Hon'ble ITAT Ahmedabad Bench on similar facts and lower tax deduction certificate issued by the TDS wing of Income tax department in deductee sister concern and also relied on the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if there

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 9 also the decisions of Hon'ble ITAT Ahmedabad Bench on similar facts and lower tax deduction certificate issued by the TDS wing of Income tax department in deductee sister concern and also relied on the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if there

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

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

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

TDS. Therefore, the disallowance made by the Ld. AO does not require any interference and thereby dismissed the appeal filed by the assessee. 4. Aggrieved against the same the assessee is an appeal before us. The assessee raised as many as 10 grounds which are repetition in nature but the solitary issue is disallowance made under Section

M/S. MAGNUM CERAMICS PVT. LTD. ,MORBI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI

In the result, appeal of assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2012-13 M/S.Magnum Ceramic P.Ltd. The Acit, Morbi Circle Plot No.207/24, Gidc Estate Vs Morbi. 8-A, National Highway At. Refaleshwar Morbi 362 268 Pan : Aafcm 2216 G

47,529 7,25,756 Add: Education Cess – 3% + 36,430 Add: Interest +79,031 + 99,987 Less: TDS -91,615 -91,615 Less: Self assessment tax -7,34,950 -7,34,950 Tax Payable Nil 35,608 7. The ld.counsel for the assessee contended that in view of the issue being squarely covered in favour of the assessee

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\n==End of OCR for page 11==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee