THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ARYAN ARCADE PVT. LTD.,, RAJKOT-GUJARAT

In the result, appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year :2012-13 Dcit, Cir.1(1) M/S.Aryan Arcade P.Ltd. Rajkot. Vs C/O. Milestone Property Mg Basement Grant Central Mall Rajkot.

2) and not to other house properties. Therefore, the assessee’s claim had been rightly disallowed by the AO, he contended. 8. The ld.counsel for the assessee, on the other hand, countered by pointing out that this issue has already been dealt in a number of decisions by courts, wherein it has been categorically held that section 24(b) nowhere

M/S. PATEL COPPER PVT. LTD.,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (1) (4), , RAJKOT

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) "नधा"रणवष"/Assessment Year: 2013-14 Vs. M/S. Patel Copper Pvt. Ltd., Income-Tax Officer, A-76, Aashopalav Bunglows, Ward 2(1)(4), Nr. Satya Sai Hospital, Rajkot Rajkot-360005 Pan : Aagcp 6173 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assesseeby : Shri Rajendra Singhal, Ar Revenue By : Shri Ashish Kumar Pandey, Sr Dr

property at Rs.7,35,000/- @ Rs.642/- per square metre whereas the valuer has estimated the value of the land at Rs.8,000/- per sq. yard without giving any basis of such valuation. Thus the land which has been acquired during the year itself at Rs.8,74,460/- and whose jantri value is only Rs.7,35,000/- is 5 M/s. Patel

JEEWANDEEP HEALTH EDUCATION CHERITABLE TRUST ,KODINAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 899/Rjt/2024 (िनधा"रण वष" / Assessment Year: (2022-23) (Hybrid Hearing) Jeewandeep Health Educa"On Vs. Cit (E), Ahmedabad Charitable Trust C/O Sloak Chavada 2/12 Rajnagar, Chorwadi Road Kodinar, Junagadh-362720, Gujarat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtj2272Q (Appellant) (Respondent)

section 80G (5) of the Act is rejected and your provisional approval also stands cancelled. The assessee has filed an appeal before the tribunal against the order dated 26/09/2024 by Ld. CIT (E), Ahmedabad. AR submitted that the aim and object of the Trust are as under: This organization endeavors to carry out its objectives without discrimination based on caste

THE INCOME TAX OFFICER, WARD-1 (1) (3),, RAJKOT vs. M/S. TIRUPATI AGENCIES,, RAJKOT

Appeals are dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 362 To 365/Rjt/2018 ("नधा"रण वष" / Assessment Years : 2008-09 To 2011-12) Income-Tax Officer M/S. Tirupati Agencies बनाम/ Ward-1(1)(3), Rajkot Prasang Commercial Vs. Complex, Nr. Chitralekha Apartment, 150 Ft. Ring Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacft0834H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Shramdeep Sinha, Cit. D.R. ""यथ" क" ओर से / Shri Mehul Ranpura, A.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 22/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: All Four Appeals At The Instance Of The Revenue Are Directed Against The Orders All Dated 05.07.2018 Passed By The Passed By The Commissioner Of Income Tax (Appeals) – 1, Rajkot (The Cit(A)), Arising Out Of The Assessment Orders All Dated 29.03.2016 Passed By The Learned Ito, Ward 1(1)(3), Rajkot Under Section

Section 22 of the Act, the rent income has been taxed under the head ‘income from house property’ by the Ld. AO. As the income has been treated as house property, the expenses claimed against that income was also not found to be allowable by the Ld. AO. According to him, the assessee derived rent from the property

THE INCOME TAX OFFICER, WARD-1 (1) (3),, RAJKOT vs. M/S. TIRUPATI AGENCIES,, RAJKOT

Appeals are dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 362 To 365/Rjt/2018 ("नधा"रण वष" / Assessment Years : 2008-09 To 2011-12) Income-Tax Officer M/S. Tirupati Agencies बनाम/ Ward-1(1)(3), Rajkot Prasang Commercial Vs. Complex, Nr. Chitralekha Apartment, 150 Ft. Ring Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacft0834H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Shramdeep Sinha, Cit. D.R. ""यथ" क" ओर से / Shri Mehul Ranpura, A.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 22/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: All Four Appeals At The Instance Of The Revenue Are Directed Against The Orders All Dated 05.07.2018 Passed By The Passed By The Commissioner Of Income Tax (Appeals) – 1, Rajkot (The Cit(A)), Arising Out Of The Assessment Orders All Dated 29.03.2016 Passed By The Learned Ito, Ward 1(1)(3), Rajkot Under Section

Section 22 of the Act, the rent income has been taxed under the head ‘income from house property’ by the Ld. AO. As the income has been treated as house property, the expenses claimed against that income was also not found to be allowable by the Ld. AO. According to him, the assessee derived rent from the property

THE INCOME TAX OFFICER, WARD-1 (1) (3),, RAJKOT vs. M/S. TIRUPATI AGENCIES,, RAJKOT

Appeals are dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 362 To 365/Rjt/2018 ("नधा"रण वष" / Assessment Years : 2008-09 To 2011-12) Income-Tax Officer M/S. Tirupati Agencies बनाम/ Ward-1(1)(3), Rajkot Prasang Commercial Vs. Complex, Nr. Chitralekha Apartment, 150 Ft. Ring Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacft0834H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Shramdeep Sinha, Cit. D.R. ""यथ" क" ओर से / Shri Mehul Ranpura, A.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 22/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: All Four Appeals At The Instance Of The Revenue Are Directed Against The Orders All Dated 05.07.2018 Passed By The Passed By The Commissioner Of Income Tax (Appeals) – 1, Rajkot (The Cit(A)), Arising Out Of The Assessment Orders All Dated 29.03.2016 Passed By The Learned Ito, Ward 1(1)(3), Rajkot Under Section

Section 22 of the Act, the rent income has been taxed under the head ‘income from house property’ by the Ld. AO. As the income has been treated as house property, the expenses claimed against that income was also not found to be allowable by the Ld. AO. According to him, the assessee derived rent from the property

THE INCOME TAX OFFICER, WARD-1 (1) (3),, RAJKOT vs. M/S. TIRUPATI AGENCIES,, RAJKOT

Appeals are dismissed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 362 To 365/Rjt/2018 ("नधा"रण वष" / Assessment Years : 2008-09 To 2011-12) Income-Tax Officer M/S. Tirupati Agencies बनाम/ Ward-1(1)(3), Rajkot Prasang Commercial Vs. Complex, Nr. Chitralekha Apartment, 150 Ft. Ring Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacft0834H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Shramdeep Sinha, Cit. D.R. ""यथ" क" ओर से / Shri Mehul Ranpura, A.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 22/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: All Four Appeals At The Instance Of The Revenue Are Directed Against The Orders All Dated 05.07.2018 Passed By The Passed By The Commissioner Of Income Tax (Appeals) – 1, Rajkot (The Cit(A)), Arising Out Of The Assessment Orders All Dated 29.03.2016 Passed By The Learned Ito, Ward 1(1)(3), Rajkot Under Section

Section 22 of the Act, the rent income has been taxed under the head ‘income from house property’ by the Ld. AO. As the income has been treated as house property, the expenses claimed against that income was also not found to be allowable by the Ld. AO. According to him, the assessee derived rent from the property

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

section (1), as if such house or houses had been\nlet out. However, the assessing officer has not gone into this aspect of the\nresidential units reported in the balance sheet of the assessee, which\nrendered the assessment order erroneous and prejudicial to the interest of\nrevenue.\n(4). Issue No.4, the ld PCIT noticed that the unsecured loans reported

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

section (1), as if such house or houses had been\nlet out. However, the assessing officer has not gone into this aspect of the\nresidential units reported in the balance sheet of the assessee, which\nrendered the assessment order erroneous and prejudicial to the interest of\nrevenue.\n(4). Issue No.4, the ld PCIT noticed that the unsecured loans reported

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

5) of section 23 of the Act, and assessing officer, during the\nassessment proceedings, examined these facts and taken the plausible view,\nwhich is not erroneous and prejudicial to the interest of the revenue.\n4|Page\nM/s. Pramukh Aranya Developers v. PCIT\nITA No.372/Rjt/2024AY. 2018-19\n8. However, the learned PCIT rejected the above contention of the assessee and\nobserved

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

5. Ground No.2 relates to 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 194H

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

5. Ground No.2 relates to 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 194H

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

5. Ground No.2 relates to 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 194H

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)

5,03,65,370/-. (iv) Ground No.1 in Revenue`s appeal in ITA No. 236/RJT/ 2016, for assessment year 2012–13 at Rs.5,96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced

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)

5,03,65,370/-. (iv) Ground No.1 in Revenue`s appeal in ITA No. 236/RJT/ 2016, for assessment year 2012–13 at Rs.5,96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced

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)

5,03,65,370/-. (iv) Ground No.1 in Revenue`s appeal in ITA No. 236/RJT/ 2016, for assessment year 2012–13 at Rs.5,96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced

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)

5,03,65,370/-. (iv) Ground No.1 in Revenue`s appeal in ITA No. 236/RJT/ 2016, for assessment year 2012–13 at Rs.5,96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced

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)

5,03,65,370/-. (iv) Ground No.1 in Revenue`s appeal in ITA No. 236/RJT/ 2016, for assessment year 2012–13 at Rs.5,96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced