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

disallowed which was, in turn, confirmed by the First Appellate Authority. Hence, the instant appeal before us. 25. We have heard the submissions made by the respective parties. We have also perused the relevant materials available on record. ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 It is the case of the assessee that the advance paid to the said Manjeet

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

disallowable in terms of section 40(a)(i) of the Act for non-deduction of tax at source. As is evident ITA (TP)No.97/RJT/2016 and 2 Others 29

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

disallowable in terms of section 40(a)(i) of the Act for non-deduction of tax at source. As is evident ITA (TP)No.97/RJT/2016 and 2 Others 29

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

disallowable in terms of section 40(a)(i) of the Act for non-deduction of tax at source. As is evident ITA (TP)No.97/RJT/2016 and 2 Others 29

SAURASHTA CEMENT LTD.,,PORBANDAR vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

disallowing the same under Section 40(A)(9) of the Act. 28. The Ld. AR submitted that the Sourashtra Cement Limited Officer’s Club contribution was Rs.2,39,074/-, Sourashtra Cement Limited Mahila Mandal contribution was Rs.44,001/- & Sourashtra Cement Limited Balmandir School Staff salary was Rs.7,53,485/- and the same are in respect of expenses incurred

THE ACIT, CIRCLE-2,, JAMNAGAR vs. SAURASHTRA CEMENT LTD.,, PORBANDAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

disallowing the same under Section 40(A)(9) of the Act. 28. The Ld. AR submitted that the Sourashtra Cement Limited Officer’s Club contribution was Rs.2,39,074/-, Sourashtra Cement Limited Mahila Mandal contribution was Rs.44,001/- & Sourashtra Cement Limited Balmandir School Staff salary was Rs.7,53,485/- and the same are in respect of expenses incurred

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

section 80IA(4) was disallowed by the Ld. Assessing Officer and also confirmed by Ld. CIT(Appeals). 8.2 Similarly, for assessment year 2006-07, return of income was filed on 29

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

section 80IA(4) was disallowed by the Ld. Assessing Officer and also confirmed by Ld. CIT(Appeals). 8.2 Similarly, for assessment year 2006-07, return of income was filed on 29

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

section 80IA(4) was disallowed by the Ld. Assessing Officer and also confirmed by Ld. CIT(Appeals). 8.2 Similarly, for assessment year 2006-07, return of income was filed on 29

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

section 80IA(4) was disallowed by the Ld. Assessing Officer and also confirmed by Ld. CIT(Appeals). 8.2 Similarly, for assessment year 2006-07, return of income was filed on 29

BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

section 14A of the Income Tax Act does not arise.” 12. We note that Assessing Officer has again issued the show-cause notice dated 08.04.2021, which is placed at Paper Book Page No. 29, and the relevant question asked by the assessing officer, is reproduced below: “1. In reply dated 06.01.2021 you have given justification regarding non applicability of disallowance

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

29 Agreement for Road Repairing only. 30 Agreement for Road Repairing only. 31 Agreement for Road Repairing only. 32 Agreement for Road Repairing only. 33 Agreement for Road Repairing only. 34 Agreement for Road Repairing only. 35 Agreement for Road Repairing only. 36 Agreement for Road Repairing only. 37 Agreement for Road Repairing only. 39 Agreement for Road Repairing only

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

29 Agreement for Road Repairing only. 30 Agreement for Road Repairing only. 31 Agreement for Road Repairing only. 32 Agreement for Road Repairing only. 33 Agreement for Road Repairing only. 34 Agreement for Road Repairing only. 35 Agreement for Road Repairing only. 36 Agreement for Road Repairing only. 37 Agreement for Road Repairing only. 39 Agreement for Road Repairing only

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

29 Agreement for Road Repairing only. 30 Agreement for Road Repairing only. 31 Agreement for Road Repairing only. 32 Agreement for Road Repairing only. 33 Agreement for Road Repairing only. 34 Agreement for Road Repairing only. 35 Agreement for Road Repairing only. 36 Agreement for Road Repairing only. 37 Agreement for Road Repairing only. 39 Agreement for Road Repairing only

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

29 Agreement for Road Repairing only. 30 Agreement for Road Repairing only. 31 Agreement for Road Repairing only. 32 Agreement for Road Repairing only. 33 Agreement for Road Repairing only. 34 Agreement for Road Repairing only. 35 Agreement for Road Repairing only. 36 Agreement for Road Repairing only. 37 Agreement for Road Repairing only. 39 Agreement for Road Repairing only

SHRI JUGALKISHORE NATWARLAL DHOLAKIA,JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

disallowance under Section 14A of the Act out of such interest expenses. It was further found that the assessee received interest income of Rs.80,29

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,JUNAGADH vs. THE PR. COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

disallowance under Section 14A of the Act out of such interest expenses. It was further found that the assessee received interest income of Rs.80,29

SHREE MANGROL VANIK DASHA SHRIMALI GNATI SHAPUR DARWAJA,MANGROAL-362225 vs. THE ITO (EXMPTION) WARD-2, RAJKOT, RAJKOT

In the result, the order passed by Ld

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

29-01-2023, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 56/Rjt/2023 A.Y. 2011-12 Page No 2 Shree Mangrol Vanik Dasha Shrimali Gnati Shapur Darwaja vs. ITO (Exemption) 2. The assessee has raised the following grounds of appeal:- “1. That the learned A.O. has grievously erred in assessing the returned