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

disallowance of Rs. 9,73,33,826/- being export commission paid to non-resident agents, u/s. 40(a)(ia) on the ground of non-deduction of TDS. The case of the Revenue is this that the person making payment to the non-resident would be liable to be deducted tax under Section

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

Section 80IA(4) for both the CFS. The return of income was filed on 29.11.2013 declaring total income of Rs. 6,73,02,740/-. The Assessing Officer assessed the total income at Rs. 72,61,35,710/- thereby disallowing

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 29-10-2006 declaring total income of Rs. 2,34,73

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 29-10-2006 declaring total income of Rs. 2,34,73

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 29-10-2006 declaring total income of Rs. 2,34,73

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 29-10-2006 declaring total income of Rs. 2,34,73

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

73 Arambhada - 2 Industrial Zone WBM Rasta by Paver finisher using asphalt (GIDC Rajkot) 74 2006-07 action plan re-carpet road by using Paver in Central Zone (Rajkot Manager Palika) 75 Holenda Umrali Road (Km 0/0 to 3/100) Ta. Rajkot (Panchayat R&B Division Rajkot) 76 SR to Thana Golal Amarpara Resamadi Golal Road Ta. Jetpur

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

73 Arambhada - 2 Industrial Zone WBM Rasta by Paver finisher using asphalt (GIDC Rajkot) 74 2006-07 action plan re-carpet road by using Paver in Central Zone (Rajkot Manager Palika) 75 Holenda Umrali Road (Km 0/0 to 3/100) Ta. Rajkot (Panchayat R&B Division Rajkot) 76 SR to Thana Golal Amarpara Resamadi Golal Road Ta. Jetpur

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

73 Arambhada - 2 Industrial Zone WBM Rasta by Paver finisher using asphalt (GIDC Rajkot) 74 2006-07 action plan re-carpet road by using Paver in Central Zone (Rajkot Manager Palika) 75 Holenda Umrali Road (Km 0/0 to 3/100) Ta. Rajkot (Panchayat R&B Division Rajkot) 76 SR to Thana Golal Amarpara Resamadi Golal Road Ta. Jetpur

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

73 Arambhada - 2 Industrial Zone WBM Rasta by Paver finisher using asphalt (GIDC Rajkot) 74 2006-07 action plan re-carpet road by using Paver in Central Zone (Rajkot Manager Palika) 75 Holenda Umrali Road (Km 0/0 to 3/100) Ta. Rajkot (Panchayat R&B Division Rajkot) 76 SR to Thana Golal Amarpara Resamadi Golal Road Ta. Jetpur

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

73. On this basis, it is contended that the business of purchase and sale\nof units by the assessee-company amounts to a business of speculation. Both the Tribunal and\nthe High Court have considered this argument as also the effect of section 32(3) of the UTI Act\nand have come to the conclusion that the provision

NARANBHAI RAMBHAI ZALA,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, JUNAGADH

In the result, the appeal filed by the assessee is allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

73,562/- claimed under Section 57 of the Act. Therefore, the AO disallowed the same and added to the total

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 195, as no sum in the hands of the recipients, is chargeable under the Act. The Ld. Counsel submitted that the decisions of AAR are applicable only to the petitioner before AAR and there is express bar against the applicability of AAR's decision, as a precedent in other cases and therefore, the assessing officer has grossly erred

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 195, as no sum in the hands of the recipients, is chargeable under the Act. The Ld. Counsel submitted that the decisions of AAR are applicable only to the petitioner before AAR and there is express bar against the applicability of AAR's decision, as a precedent in other cases and therefore, the assessing officer has grossly erred

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 195, as no sum in the hands of the recipients, is chargeable under the Act. The Ld. Counsel submitted that the decisions of AAR are applicable only to the petitioner before AAR and there is express bar against the applicability of AAR's decision, as a precedent in other cases and therefore, the assessing officer has grossly erred

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 195, as no sum in the hands of the recipients, is chargeable under the Act. The Ld. Counsel submitted that the decisions of AAR are applicable only to the petitioner before AAR and there is express bar against the applicability of AAR's decision, as a precedent in other cases and therefore, the assessing officer has grossly erred

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 195, as no sum in the hands of the recipients, is chargeable under the Act. The Ld. Counsel submitted that the decisions of AAR are applicable only to the petitioner before AAR and there is express bar against the applicability of AAR's decision, as a precedent in other cases and therefore, the assessing officer has grossly erred

SHRI MANOJ B. MANSUKHANI,,RAJKOT-GUJARAT vs. THE PR. COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, the appeal of the assessee is allowed

disallowance required to be made under section 14A of the IT Act, 1961, Such cases where the assessment has been completed without conducting any inquiries tantamount to erroneous orders as also order prejudicial to the interest of Revenue. For such proposition of law. Reliance is made on following cases: 1. Rampyari Devi Sarogi