CIT v. Rajasthan State Beverages Corporation Ltd.

392 ITR 2High Court2017#493 most cited

What is CIT v. Rajasthan State Beverages Corporation Ltd. authority for?

Employee contributions to provident fund and ESI, if deposited before the due date for filing the return of income under section 139(1), are allowable deductions under section 36(1)(va) and cannot be disallowed. Such an adjustment is also not permissible summarily under section 143(1).

191

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Rajasthan State Beverages Corporation Ltd. · Section 36(1)(va) · employee contribution · PF ESI · due date return of income · Section 143(1) adjustment · allowability of employee contribution · SLP dismissed

Also reported as

250 Taxmann 32

Sections most often in play

Section 143(1)Section 36(1)(va)Section 43B

Issues it is cited on

section 143(3)

Judgments citing CIT v. Rajasthan State Beverages Corporation Ltd.

Rajesh Motors (Auto) Private Limited, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assessees is allowed

ITA 311/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Apr 2022AY 2018-19
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)Section 36(1)(va)Section 43B

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 19. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein the Hon’ble Supreme Court held that unless contrary intention appears, a legislation is presumed not to be…

Ajeet Singh, Jaipur vs. ITO WD 6(1), Jaipur

In the result, the appeal of the assessees is allowed

ITA 263/JPR/2021[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18
For Appellant: NoneFor Respondent: Ms. Monisha Choudhary (JCIT) a
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein the Hon’ble Supreme Court held that unless contrary intention appears, a legislation is presumed not to be…

Mr. Atulbhai Ravjibhai Patel, Vadodara vs. The DCIT, CPC, Banglore

In the result, the appeal filed by the assessee is dismissed

ITA 300/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri T.R. Senthil Kumarassessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The Dcit, S-09, Second Floor, Indiabulls Vs Cpc, Mega Mall, Jetalpur Road, Bangalore Vadodara Pan : Ahupp 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Written Submission On Record Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 18/04/2022 घोषणा क" तार"ख /Date Of Pronouncement : 22/04/2022

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR
Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The DCIT, S-09, Second Floor, Indiabulls Vs CPC, Mega Mall, Jetalpur Road, Bangalore Vadodara PAN : AHUPP 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Written submission on record Revenue by : Shri R.R. Makwana, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 18/04/2022 घोषणा क" तार"ख /Date of Pronouncement : 22/04/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER : This is an…

Neeraj Purohit, Jaipur vs. CPC, Bengaluru

In the result, the appeal of the assessees is allowed

ITA 81/JPR/2022[2019-20]Status: DisposedITAT Jaipur19 Apr 2022AY 2019-20
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 19. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 5.12 and 6 at page- 13 of the impugned order which reads as under:- “5.12…. it is concluded that the scope of Section 43B and Section 36(1)(va) are different and as regards deduction elated to payment of employe…

Classic Aircon, India vs. DCIT CPC, India

In the result, the appeal of the assessees is allowed

ITA 285/JPR/2021[2018-19]Status: DisposedITAT Jaipur06 Apr 2022AY 2018-19

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

For Appellant: NoneFor Respondent: Ms Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 19. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 5.11 & 5.12 page- 10 to 11 of the impugned order which reads as under:- “ The assessee has relied upon a number of decisions in support of the proposition that employees’ contribution to PF/ESI, though paid afte…

Bal Swaroop Agarwal, Jaipur vs. Income Tax Officer, Ward 4(2)

In the result, the appeal of the assessee is allowed

ITA 32/JPR/2022[2019-20]Status: DisposedITAT Jaipur04 Apr 2022AY 2019-20

Bench: Us.

For Appellant: Shri Vedant Agarwal (Advocate)For Respondent: Ms Runi Pal (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 4

…others including the assessee’s own case in ITA No. 320/JP/2021 dated 20.01.2022 has also taken a similar view. The ld. A/R placed reliance on the decision of Hon’ble Rajasthan High Court in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Bench of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Sukhvinder Singh, Rawatbhata vs. Appellant, Kota

In the result, the appeal of the assessee is allowed

ITA 23/JPR/2022[2019-2020]Status: DisposedITAT Jaipur04 Apr 2022AY 2019-2020

Bench: Us.

For Appellant: Shri B.L. Bhojwani(CA)For Respondent: Ms Runi Pal (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

…310/JP/2021, Devi Shanker in ITA No. 35/JP/2022 has also taken a similar view. The ld. A/R placed reliance on the decision of Hon’ble Rajasthan High 3 Sukhvinder Singh, Rawatbhata. Court in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Bench of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches i…

M/S. Kamal Coachworks Pvt. Ltd., Jaipur vs. Assisstant Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 65/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Mar 2022AY 2017-18
For Appellant: Shri R.S. Poonia (CA)For Respondent: Shri A.S. Nehra (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 36(1)(va)

…ACIT, Circle-2, Ajmer in ITA No. 3 M/s. Kamal Coach Works Pvt. Ltd., Jaipur. 144/JP/2021 dated 29.11.2021 etc. The ld. A/R placed reliance on the decision of Hon’ble Rajasthan High Court in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Bench of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in c…

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 36(1)(va)

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 6 page- 7 to 12 of the impugned order which reads as under:- “I have considered the provisions of Act, case laws, grounds of appeal and statements of facts. I have carefully perused the submission filed by the a…

Transindia Nonwovens Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessees is allowed

ITA 267/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19
For Appellant: Shri B.P.Mundra (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 139(1)Section 143(1)Section 2(24)(x)Section 24Section 36(1)(va)Section 438Section 43B

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 9 page- 7 to 12 of the impugned order which reads as under:- “9. Determination 9.1 The 1st and 2nd grounds of appeal pertain to the adjustment done by the CPC on account of delayed deposit of employees contribut…

Amba Tech Engineering, Jaipur vs. ITO, Bhiwadi

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

…nt were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 4 page- 31 to 35 of the impugned order which reads as under:- “4 Observation and Decisions: 4.1 The CPC Bangalore has made the addition/adjustment of Rs. 7,76,547/- u/s 143(1) of the Income Tax Act, 1961 on the…

Sh. Savinderjeet Singh, Shop No.15, 16, 17, Shanti Tower, Iind Floor, Beawar vs. CPC, Bengaluru/ ACIT, Circle-2, Ajmer

In the result, the appeal of the assessee is allowed

ITA 6/JPR/2022[2019-20]Status: DisposedITAT Jaipur28 Feb 2022AY 2019-20
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Fingrowth Co-Operative Bank Limited, Jaipur vs. ADIT, CPC Bangalore, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5/JPR/2022[2019-2020]Status: DisposedITAT Jaipur28 Feb 2022AY 2019-2020
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Chandra Shekhar Tiwari, Jaipur vs. Assistant Director of CPC, Centralized Processing Centre, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 13/JPR/2022[2019-20]Status: DisposedITAT Jaipur28 Feb 2022AY 2019-20
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Chandra Shekhar Tiwari, Jaipur vs. Assistant Director of CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 12/JPR/2022[2018-19]Status: DisposedITAT Jaipur28 Feb 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Thar Human Resources, Jaipur vs. ACIT/DCIT CPC Or Circle-3 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 316/JPR/2021[2018-19]Status: DisposedITAT Jaipur28 Feb 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

M/S Cris Pharma India Ltd., Sp-2, 22 Godam, Industrial Estate, Jaipur vs. CPC, Bengaluru/ Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 309/JPR/2021[2018-19]Status: DisposedITAT Jaipur28 Feb 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Tirupati Plastomatics Pvt. Ltd., Jaipur vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 304/JPR/2021[2018-19]Status: DisposedITAT Jaipur28 Feb 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 05/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Fingrowth Co-operative Bank Limited, cuke ADIT Vs. 11, Parijatak, Panch Batti, M.I. Road, CPC, Bangalore. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAT 4120 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 304/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Tirupati Plastomati…

Guru Nanak Workshop Services Pvt. Ltd., Plot No.4, Near Airport, Jhalawar Road, Kota vs. CPC, Bangalore/ ACIT, Circle-1, Kota

In the result, the appeal of the assessee is allowed

ITA 294/JPR/2021[2018-19]Status: DisposedITAT Jaipur28 Feb 2022AY 2018-19
Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC/B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Wor…

M/S Kogta Financial (India) Ltd., Kogta House, Azad Mohalla, Bijainagar, Ajmer vs. CPC, Bengaluru/ ACIT, Circle-2, Ajmer

In the result, the appeal of the assessee is allowed

ITA 293/JPR/2021[2019-20]Status: DisposedITAT Jaipur28 Feb 2022AY 2019-20
Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC/B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa डॉ. मीठा लाल मीनाa ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA. No. 160 & 161/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 Sulekha Agarwal, cuke CIT(A), Vs. 84/175, Dhawal Giri Marg, Mansarovar, NFAC. Jaipur-302020. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFMPA 7944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 294/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s Guru Nanak Wor…