ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

195 arises only if the payment is chargeable to tax in India. About the consequence under section 40(a)(ia) of the Act, we note that section 40(a)(ia) of the Act, disallows

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

section 195(1) of the I.T. Act. The case of the assessee is this that disallowance under section 40(a)(ia) r.w.s

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

section 195(1) of the I.T. Act. The case of the assessee is this that disallowance under section 40(a)(ia) r.w.s

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

section 195(1) of the I.T. Act. The case of the assessee is this that disallowance under section 40(a)(ia) r.w.s

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

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

section 195 of the Act also and since no tax had been deducted at source, he held the expenses liable to be disallowed

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

section 195 of the Act also and since no tax had been deducted at source, he held the expenses liable to be disallowed

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

section 195 of the Act also and since no tax had been deducted at source, he held the expenses liable to be disallowed

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 40(a)(ia) r.w.s. 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

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

disallowance under Section 40(a)(ia) r.w.s. 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

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 40(a)(ia) r.w.s. 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

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 40(a)(ia) r.w.s. 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

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 40(a)(ia) r.w.s. 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

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowance under Section 40(a)(ia) r.w.s. 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

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:

section 195 of the Act. The AO found that same guarantee commission has been reimbursed by the Assessee in earlier year without deducting tax which has been disallowed

THE ITO, WARD-2,, GANDHIDHAM vs. M/S TERAPANTH FOODS LTD.,, GANDHIDHAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Suchitra Kambleassessment Year: 2005-06

Section 195 are attracting to the payment as the income to the ship owner was accrued to the assessee in India. Thus, the ld. D.R. submitted that the CIT(A) erred in deleting the disallowance

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

section 195 of the Act. As, TDS was not deducted from the payment, made to non-resident parties, hence, the same is not allowable as expenses in view of the provisions of 40(a)(i) of the Act. Accordingly, an amount of Rs.2,21,28,355/-was rightly disallowed

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

section 195 of the Act. As, TDS was not deducted from the payment, made to non-resident parties, hence, the same is not allowable as expenses in view of the provisions of 40(a)(i) of the Act. Accordingly, an amount of Rs.2,21,28,355/-was rightly disallowed

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

section 195 of the Act. As, TDS was not deducted from the payment, made to non-resident parties, hence, the same is not allowable as expenses in view of the provisions of 40(a)(i) of the Act. Accordingly, an amount of Rs.2,21,28,355/-was rightly disallowed

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

section 195 of the Act. As, TDS was not deducted from the payment, made to non-resident parties, hence, the same is not allowable as expenses in view of the provisions of 40(a)(i) of the Act. Accordingly, an amount of Rs.2,21,28,355/-was rightly disallowed