SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS was not an allowable deduction and accordingly disallowed aforesaid expenditure claimed by assessee It was found that TDS by deeming

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

disallowing TDS credit claimed to the extent of Rs. 2,09,560/- by invoking Rule 37BA TDS claimed in ITR under

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RDB CARS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS is disallowed u/s 40(a)(ia) of the I.T. Act 1961 and added to the returned income of the assessee

KAPIL TANEJA,JAIPUR vs. ACIT CIRCLE 3, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance is made of “Interest on TDS”, which is paid in respect of late payment of TDS. Such TDS is not made

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

disallowance\nu/s 14A r.w. Rule 8D of the IT Rules.\n2.2 As per note 25 to balance sheet, total interest expenses of\nRs.9,64,52,690/- have been claimed of which TDS

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

disallowance of Rs.22,54,737/- to the income of the assessee u/s 40(a)(ia) on account of non-deduction of TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS and disallowance for such default. iii) Mismatch in amount paid to an employee as bonus or commission reported in Audit

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

disallowance of TDS credit on rental income, it may be mentioned appellant is feeling aggrieved by the partial disallowance of Rs.1

VENUS FOOTARTS LIMITED,NEEM KA THANA, SIKAR vs. DCIT , CENTRAL CIRCLE-1, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.

disallowance can be sustained. Late payment of TDS and TCS results into disallowance u/s 40(a)(ia) which also provides

M/S JAIPUR COLONIZERS & DEVELOPERS,404,4TH FLOOR, MILESTONE BUILDING, GANDHI NAGAR MODE, TONK ROAD vs. INCOME TAX OFFICER, WARD- 6(2), JAIPUR

In the result, the appeal of the assessee is allowed for statistical

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance of interest on TDS claimed by assessee at Rs.92,227/- arbitrarily. Appellant prays that such interest being compensatory in nature

GANPATI GEMS & JEWELLERS,JAIPUR vs. ASSTT./DY. CIT, CIRCLE 6, JAIPUR, JAIPUR

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

disallowance of interest of Rs.3,622/- on late\npayment of TDS being compensatory in nature but treated by the Ld.AO

AMAR SINGH SAHU,JAIPUR vs. INCOME TAX OFFICE 2(4) JAIPUR, JAIPUR

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Disallowance u/s 40(a)(ia) of the Act for non-deductionof TDS on commission paid- Rs. 4,17,285/-  Disallowance

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS and Lower amount disallowed u/s 40(a)(i) ITR (Part A-01) in comparison to default found u/s 201 as per data

STAR DEVELOPERS,JAIPUR vs. ITO WARD - 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS to appellant. 4. That on the facts and in the circumstances of the case Ld. CIT (Appeals), NFAC has erred in law and fact in disallowed

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowed the expenditure\nindicated in the Audit Report. But not\ntaken into account in computing the total\nincome by the Assessee.\nThe Ld. CIT(A) partly allowed Appeal of\nthe Assessee on verification of short\ncredit of TDS

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowed the expenditure\nindicated in the Audit Report. But not\ntaken into account in computing the total\nincome by the Assessee.\n3.\n15/07/\n2024\nDelay of 500 days without\nsubmitting any reason.\nThe Ld. CIT(A) partly allowed Appeal of\nthe Assessee on verification of short\ncredit of TDS

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowed the expenditure\nindicated in the Audit Report. But not\ntaken into account in computing the total\nincome by the Assessee.\n3.\n15/07/\n2024\nDelay of 500 days without\nsubmitting any reason.\nThe Ld. CIT(A) partly allowed Appeal of\nthe Assessee on verification of short\ncredit of TDS

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

disallow the interest on late payment of TDS and accordingly, the AO disallowed Rs. 32,986/- and added it to the total