RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

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

127. Power to transfer cases.- (1) The Principal Director-General or Principal Chief Commissioner or Principal Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with

RAJESH KUMAR JAISWAL,SHRAWASTI vs. ITO, WD 6(4), JAIPUR

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

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

TDS which is verifiable from 26AS. 2.21 Reliance in this regard is placed decision of Harsh Washesher Chadha vs. ACIT Circle (Internatinal Taxation) [ITA No. 123/Del/2021] (ITAT, Delhi) Copy is placed on pages 193 to 198 of the Paper Book. 2.3 In view of the aforementioned arguments, it is most respectfully submitted that the section

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

TDS, in this case, the same deserves\nto be initiated and conducted by the jurisdictional AO i.e. Ld. ACIT/JCIT-\nTDS. However, the same was conducted by non-jurisdictional AO and\nthere was no transfer order u/s 127. In accordance to the settled law, the\nproceedings will be initiated by jurisdictional AO only. The action of the\nLd. AO was beyond

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

127/- and payments to certain news papers for publication of advertisement, amounting to Rs.60,642/ and 3 Zila Parisad vs. ITO TDS Rs.1,93,752/-respectively. The AO observed that no tax had been deducted on such payments under section

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194H on such brokerage paid was duly deducted and deposited with the Income Tax Department. Moreover, payment of brokerage and Commission has also been reflected under sales and administrative expenses (Annexure-P) forming part of the audited financial statements of the appellant already available with the Income Tax Department. Hence, the Ld. CIT(A) had overlooked this

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

127 & 128/Jodh/2022 dated\n15-11-2022 wherein the claim of the assessee @15% has been\nallowed for uninterrupted power supply. The ld. AR of the assessee\npointed out that there in that case of the assessee had claimed\n15% premium on Grid rate wherein the present case, the assessee\nis claiming fixed rate of Rs. 1.50 per unit. We find

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

127 of the Act, with DCIT, Central Circle-1 Jaipur by an order of the PCIT. Professional Automotives Private Limited vs. ACIT 6. The assessee is private limited company engaged in the Transportation of “Four Wheeler vehicles” throughout the country from the point of their manufacturer to the directed destinations. 6.1 The assessee filed regular return

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. ANOOP KUMAR GUPTA, AJMER

In the result appeals of the revenue is dismissed and the cross

section 127 of the Act and thus the jurisdiction was assigned to ACIT, Central Circle, Ajmer. The assessee has filed his original return of income for the year under consideration on 15.02.2021 declaring taxable income of Rs. 28,92,260/-. During the year, the assessee is having income from House Property, Income from Business or Profession, Income from Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. CHANDRA KANT SAINI , AJMER

In the result appeals of the revenue is dismissed and the cross

section 127 of the Act and thus the jurisdiction was assigned to ACIT, Central Circle, Ajmer. The assessee has filed his original return of income for the year under consideration on 15.02.2021 declaring taxable income of Rs. 28,92,260/-. During the year, the assessee is having income from House Property, Income from Business or Profession, Income from Capital Gain

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGMITE MINING COMPANY LTD.,JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGMITE MINING COMPANY LTD.,JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

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

section 194C or any other TDS provision is not attracted on the reimbursement of actual expenses. Further, RWPL has deducted tax at source on the salary paid to its employees deputed with the assessee and on other expenditure for which it sought M/s Barmer Lignite Mining Company Ltd. reimbursement by raising debit note for the actual expenditure incurred