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

194H can only take place when the payer has not deducted tax at source on the sum paid and/or credited in the account of her resident but in the instant case the Ld. AO himself has accepted that the impugned payment has been made to the non-resident agents by referring the provision of Section

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

194H can only take place when the payer has not deducted tax at source on the sum paid and/or credited in the account of her resident but in the instant case the Ld. AO himself has accepted that the impugned payment has been made to the non-resident agents by referring the provision of Section

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

194H can only take place when the payer has not deducted tax at source on the sum paid and/or credited in the account of her resident but in the instant case the Ld. AO himself has accepted that the impugned payment has been made to the non-resident agents by referring the provision of Section

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

194H can only take place when the payer has not deducted tax at source on the sum paid and/or credited in the account of her resident but in the instant case the Ld. AO himself has accepted that the impugned payment has been made to the non-resident agents by referring the provision of Section

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

194H of the Act. He has further relied upon the judgment passed by the Co-ordinate Bench in ITA No. 573/Rjt/2014 for A.Y. 2010-11 where the similar disallowance has been deleted. Reliance was also placed on the decision passed by the Hon’ble Gujarat High Court in the Pr. Commissioner of Income Tax vs. MGM Exports in Tax Appeal

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

194H of the Act. He has further relied upon the judgment passed by the Co-ordinate Bench in ITA No. 573/Rjt/2014 for A.Y. 2010-11 where the similar disallowance has been deleted. Reliance was also placed on the decision passed by the Hon’ble Gujarat High Court in the Pr. Commissioner of Income Tax vs. MGM Exports in Tax Appeal

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

194H of the Act. He has further relied upon the judgment passed by the Co-ordinate Bench in ITA No. 573/Rjt/2014 for A.Y. 2010-11 where the similar disallowance has been deleted. Reliance was also placed on the decision passed by the Hon’ble Gujarat High Court in the Pr. Commissioner of Income Tax vs. MGM Exports in Tax Appeal