DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 37(1) of the Act is allowable. The expenditure made from the Fund does not change its nomenclature. It is an expense. If the actual expenditure made by the assessee is not allowable than there is certainly double taxation in the hands of the assessee. It is the statutory requirement under the Provident Fund Rules notified by the Central

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS on the said payment, because of benefit of exception Clause provided in Sec-(1)(v)(b) of the Act. However, the ld.Assessing Officer had not considered manufacturing activities through wholly owned subsidiaries as a business carried on outside India. The company had raised debts in foreign currencies. Under scheme quoted by Reserve Bank of India known as external commercial

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS on the said payment, because of benefit of exception Clause provided in Sec-(1)(v)(b) of the Act. However, the ld.Assessing Officer had not considered manufacturing activities through wholly owned subsidiaries as a business carried on outside India. The company had raised debts in foreign currencies. Under scheme quoted by Reserve Bank of India known as external commercial

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 36(1)(ii) would not apply, however, it is allowable u/s.37(1) of the Act. 33. In the present case also the AO has failed to establish that the commission paid to the recipient Directors was payable as profits or dividends of the assessee company. Per contra, from the facts and circumstances revealed from the orders of the authorities

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 36(1)(ii) would not apply, however, it is allowable u/s.37(1) of the Act. 33. In the present case also the AO has failed to establish that the commission paid to the recipient Directors was payable as profits or dividends of the assessee company. Per contra, from the facts and circumstances revealed from the orders of the authorities

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

1,75,20,834 33. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A), held that the Incinerator is a new infrastructure facility and hence eligible for deduction under section

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

1,75,20,834 33. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A), held that the Incinerator is a new infrastructure facility and hence eligible for deduction under section

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. JASHMIN KANTILAL PATEL, VAPI

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.125/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) The Acit, Vs. Jashmin Kantilal Patel, Vapi Circle, Plot No.320/9, 40 Shed Area, Gidc, Vapi Vapi – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agcp0492M (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Mehul Shah, Ca Respondent By Date Of Hearing 09/08/2023 Date Of Pronouncement 28/08/2023

section 143(1) of the Act, to the tune of Rs.2,13,98,205/- (The said income / addition of Rs.2,13,98,205/- relates to total TDS of Rs.1,60,305/-). 5. On appeal by assessee, the ld CIT(A) deleted the addition observing as follows: “Facts of the case and appellant's submission were perused. Taxability of income comes

SHILPRAJ DEVELOPERS PVT. LTD.,,SURAT vs. THE JCIT, T.D.S. RANGE,, SURAT

In the result, appeal of assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

II. The learned CIT(A) has grievously erred in law and on facts in holding that payment of Rs. 34,20,965/- to Director is covered u/s. 2(22)(e) and thereby u/s. 194 of the Act without appreciating the facts of actual payment of Rs. 20,51,515/- during the year, accumulated profit of different years, payments made

SHILPRAJ DEVELOPERS PVT.LTD.,,SURAT vs. THE INCOME TAX OFFICER, TDS- 2,, SURAT

In the result, appeal of assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

II. The learned CIT(A) has grievously erred in law and on facts in holding that payment of Rs. 34,20,965/- to Director is covered u/s. 2(22)(e) and thereby u/s. 194 of the Act without appreciating the facts of actual payment of Rs. 20,51,515/- during the year, accumulated profit of different years, payments made

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

DY. C.I.T.CIR., 1(1)(1), SURAT vs. M/S ANUSHREE SAREES PVT.LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

ii) Revised calculation of proportionate Disallowance (As per Method of ‘assessing Officer’) (vide PB. 3) (iii) Details of Expenses considered for Disallowance (vide PB.4) (iv) Calculation sheet of proportionate disallowance (Net Income Method) (vide PB.5 to 8) (v) Copy of Trading, Profit and Loss and Balance sheet of Power Tillers Department (English Translation) for the AY.2007-08 (vide PB.9

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

ii) Revised calculation of proportionate Disallowance (As per Method of ‘assessing Officer’) (vide PB. 3) (iii) Details of Expenses considered for Disallowance (vide PB.4) (iv) Calculation sheet of proportionate disallowance (Net Income Method) (vide PB.5 to 8) (v) Copy of Trading, Profit and Loss and Balance sheet of Power Tillers Department (English Translation) for the AY.2007-08 (vide PB.9

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

ii) Revised calculation of proportionate Disallowance (As per Method of ‘assessing Officer’) (vide PB. 3) (iii) Details of Expenses considered for Disallowance (vide PB.4) (iv) Calculation sheet of proportionate disallowance (Net Income Method) (vide PB.5 to 8) (v) Copy of Trading, Profit and Loss and Balance sheet of Power Tillers Department (English Translation) for the AY.2007-08 (vide PB.9

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

ii) Revised calculation of proportionate Disallowance (As per Method of ‘assessing Officer’) (vide PB. 3) (iii) Details of Expenses considered for Disallowance (vide PB.4) (iv) Calculation sheet of proportionate disallowance (Net Income Method) (vide PB.5 to 8) (v) Copy of Trading, Profit and Loss and Balance sheet of Power Tillers Department (English Translation) for the AY.2007-08 (vide PB.9

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

35.\nThe appellant is a limited company and it has been filing TDS quarterly\nstatements regularly for different financial years. The appellant has also filed\nits return of income regularly. Therefore, it is not possible to accept the\ncontention of Id. AR that the appellant was not aware of the orders passed\nu/s 200A(1