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.

1. Jaya Inc. Korea Commission Rs.12,13,74,525 No 2. Yuyao Shenghao Intl Co China Commission Rs. 80,21,825 No Ltd. 3. Baruffi Andrea Switzerland Commission Rs. 10,35,000 No 4. C & D Logistics Group Co China Commission Rs. 5,98,740 No Ltd 5. Climus Maxus Ltd Hong-Kong Commission

THE DY. COMMR. OF INCOME TAX, CIR.-1,, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD.,, JAMNAGAR

In the result, appeal of the Revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

d) of the Explanation to Section 80IA(4), infrastructure facility means a port, airport, inland waterway. The CBDT Circular No. 10 of 2005 dated 16.12.2005 clarified the definition of “port” for the purpose of deduction under Section 80IA from A.Y. 2002-03 onwards to include structures at the ports for storage, loading and unloading etc. only if the concerned port

THE DCIT, CIRCLE-1,, JUNAGADH vs. M/S KESHODWALA FOODS., VERAVAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

D E R PER BENCH: The captioned appeal has been filed at the instance of the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)-IV, Rajkot [Ld. CIT(A) in short] dated 16/06/2010, arising in the matter of assessment order passed under s. 143(3) of the Income Tax Act, 1961 (hereinafter referred

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R आदेश आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned three appeals have been filed at the instance of the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-7 ITA Nos.310,311/Rjt/2015 & 248/Rjt/2013 A.Y. 2005-06, 2010-11 & 2009-10 2 (in short the “Ld. CIT(A)”), Ahmedabad arising in the matter

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R आदेश आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned three appeals have been filed at the instance of the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-7 ITA Nos.310,311/Rjt/2015 & 248/Rjt/2013 A.Y. 2005-06, 2010-11 & 2009-10 2 (in short the “Ld. CIT(A)”), Ahmedabad arising in the matter

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R आदेश आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned three appeals have been filed at the instance of the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-7 ITA Nos.310,311/Rjt/2015 & 248/Rjt/2013 A.Y. 2005-06, 2010-11 & 2009-10 2 (in short the “Ld. CIT(A)”), Ahmedabad arising in the matter

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

disallowed commission paid to foreign agents on account of non-deduction of tax taking view that income arising on account of commission payable to foreign agents could be deemed to have accrued or arose in India and, accordingly would be taxable under provisions of section 5(2)(b) read with section 9(1)(i) Whether since non-resident agents

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

disallowed commission paid to foreign agents on account of non-deduction of tax taking view that income arising on account of commission payable to foreign agents could be deemed to have accrued or arose in India and, accordingly would be taxable under provisions of section 5(2)(b) read with section 9(1)(i) Whether since non-resident agents

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

disallowed commission paid to foreign agents on account of non-deduction of tax taking view that income arising on account of commission payable to foreign agents could be deemed to have accrued or arose in India and, accordingly would be taxable under provisions of section 5(2)(b) read with section 9(1)(i) Whether since non-resident agents

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

disallowed commission paid to foreign agents on account of non-deduction of tax taking view that income arising on account of commission payable to foreign agents could be deemed to have accrued or arose in India and, accordingly would be taxable under provisions of section 5(2)(b) read with section 9(1)(i) Whether since non-resident agents

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S TIRTH AGRO TECHNOLOGY PVT. LTD.,, GONDAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

D E R PER BENCH: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-1, Rajkot (CIT(A) in short) dated 26/06/2015 relevant to Assessment Year (AY) 2012-13. ITA No. 414/Rjt/15 [DCIT vs. M/s. Tirth Agro Technology Pvt. Ltd.] A.Y. 2012-13 - 2 - 2. The Revenue

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. PER BENCH:- These four appeals have been filed by both the Assessee and the Revenue against

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 26-08-2022 I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 2 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. आदेश/ORDER PER BENCH:- These are cross appeals filed by the assessee and the Revenue against the orders passed