SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

section 145A r.w.s 43B the disallowance made by the AO is in accordance with the law and the decision relied upon are not applicable in the facts of the case. 17. We have heard the rival contentions, submissions and decisions relied upon by both the parties to drive home to their contentions. As the issue before us is revolving between

KRISHAN PAL SINGH HUF,JAIPUR vs. ASSESSING OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

145A and insertion of clause (iii) in section 56 (2) would not be applicable on same. 9 Krishan Pal Singh vs. ITO 2. [2018] 96 taxmann.com 541 (Bangalore – Trib.) \ [2018] 172 ITD 332 (Bangalore – Trib.) [20-07-2018] In re : Income Tax Officer Vs Sangappa S. Kudarikannur : (See Par 14) : Interest awarded to assessee U/s 28 of Land Acquisition

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

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

TDS and to introduce the unaccounted money through bogus sales. During the assessment proceedings, the assessee submitted that the retail showroom at Jodhpur is approximately 1600 sq. feet in size and it is spread over three stories and there are approximately 9 to 10 employees besides the MOU correspondence. It has also been submitted that there is one billing counter

FAREED ANWAR,JAIPUR vs. ITO, JAIPUR

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

TDS. The relevant finding are contained in para 15 of its order which are reproduced as under:- “ We approve the aforesaid view as well. As a fortiorari, it follows that Section 40(a)(ia) covers not only those cases where the amount is payable but also when it is paid. In this behalf, one has to keep in mind