ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

D-GOA.\n3.3 The search action took place at a later point of time on 28.07.2016. Notably and admittedly again in the ROI filed u/s 153A on 08.04.2017, same income of Rs.3.94Cr. was declared.\n3.4 There was no variation was made so far as the additional income of Rs.3.95Cr. declared by the assessee is concerned. Kindly refer

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

D-GOA.\n3.3 The search action took place at a later point of time on 28.07.2016.\nNotably and admittedly again in the ROI filed u/s 153A on 08.04.2017, same\nincome of Rs.3.94Cr. was declared.\n3.4\nThere was no variation was made so far as the additional income of Rs.\n3.95Cr. declared by the assessee is concerned. Kindly refer

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

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

13-02-201 wherein the total income was declared at Rs.10,59,16,20,290/- for claim of TDS. The assessee is a Non-Banking Finance Company which is engaged in the business of providing small loans, vehicle loans, small and medium enterprises loans in rural and semi-urban areas, issuing debentures etc. It is noted from the assessment order

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

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

13,17,575/- added or disallowed by the AO which has reached finality in computing the total income of the assessee shall, for the purpose of clause (c) of this subsection (1) of section 271, be deemed to represent the income in respect of which particulars have been concealed. Thus, I confirm the penalty levied

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

TDS u/s. 194C of the act\nwerereceived as contract receipts for removal of solid waste and the same was\nconsidered as violative of provision of section 2(15) of the Act. The second part of\nthe notice was that the assessee has advanced a sum of Rs. 2,25,68,932/- to the\nperson covered u/s. 13

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1171/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Jagdambe Stone Company, Vs. Circle, Village- BIjasana, Tehsil Pahari, Bharatpur. Bharatpur (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

TDS on interest paid u/s 40(a)(ia) of the I.T. Act, 1961. Even otherwise, the claim of the assessee is allowable u/s 37(1) read with section second proviso to Section 40(a)(ia) further read with first proviso to section 201(1) of I.T. Act, 1961 inserted by Finance Act, 2012 w.e.f. 01-04-2013 in view

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

Section 195.. ..of assessee]" 5.12.3 Also kindly refer Gujarat Reclaim & Rubber Products Ltd. (2015) 94 CCH 0148 (Mum) (DPB 1-7), CIT, Coimbatore Vs. Kikani Exports(p) Ltd. (2014) 49 66taxmann.com601 (Madras) (DPB- 108-113)and CIT, Chennai Vs.Farida Leather Company (2016) 238 Taxman 473/66taxmann.com321 (Madras) (DPB- 114-121). Also refer a direct decision in the case

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

section 161 to 164 of the Act. Accordingly, once the respective shares of the beneficiaries are found to be terminable, the income is required to be taxed in the hands of that respective sharer or the beneficiaries but certainly not in the hands of the Trustees which has already been shown in the present case. Accordingly, AO’s action

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

13, in the present case, Place of Supply will be the\nLocation of Service Recipient. As per Section 2(93) of the CGST Act, 2017, ‘Recipient'\nIS defined as the Person who is liable to pay consideration. Hence, in our case, Service\nRecipient are those entities who have remitted amount to Barefoot College International.\nTherefore, Place of Supply will

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

TDS provisions have not been complied properly. Therefore, the assessee is not entitled for claiming exemption under section 11 to 13 of the I.T. Act, 1961. It was also submitted by the ld CIT-DR that in view of above findings, the activities of the assessee Trust falls under the purview of Section 12AA

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

D' incase of Assistant\nCommissioner of Income-tax, Circle 33(1) v. Jyotinder\nSingh Randhawa* [2014] 46 taxmann.com 10 (Delhi - Trib.)\nheld that "Section 6 of the Income-tax Act, 1961, read with\nArticle 17 of OECD Model Tax Convention Residential\nstatus (Artistes and sportsmen) - Assessment year 2009-10\nWhether going abroad for purpose of employment also\nmeans going abroad

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

TDS under section 201(1A)\nwas to be allowed as deduction - Held, yes [Paras 5 and 6] [In favour of\nassessee]...”\n2.5. Thus, in view of the decisions set out hereinbefore, allowability of such interest\nexpense was one of the plausible views which was adopted by NFAC.\n2.6. It is a settled proposition that once a plausible view is adopted

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

In the result, the appeals of the assessee in ITA no

section 11 to 13 of the\nIncome-tax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs. 15,35,061/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nsection 11(2) and 11(1)(a) of the Act as claimed

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

section 11 to 13 of the\nIncome-tax Act.\n4. That on the facts and circumstances of the case ld. Lower Authorities\ngrossly erred in making addition of Rs.15,35,061/- to the income of the\nassessee appellant trust while disallowing the benefit of exemption under\nSection 11(2) and 11(1)(a) of the Act as claimed

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

d) Apply for allotment of permanent account number in term sof Section 139A. You are hereby requested to appear before me on 21-03-2014 at Room No. 11, N.C.R.B., Statute Circle, C-Scheme, Jaipur and show cause why the orders imposing aforesaid penalty / penalties on you should not be made of the Income

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

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

d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 771 & 772/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Sh. Hari Prakash Gupta ITO, # 1345, 2nd Floor, 4th Main, 5th Vs. Ward 1(2), Cross Chandra Layout, Jaipur Bangalore LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

13 ITA NO. 968/JP/2019 SURESH MAL LODHA VS\nACIT, CIRCLE-6, JAIPUR that the original return of income was not filed u/s 139(1).\nMoreover, it was not a case of voluntary disclosure but it was only after issuance of\nnotice u/s 143(2), the assessee came forward and declared the additional income.\nHowever, we did not find ourselves