INCOME TAX OFFICER, KOTA vs. ZILA PARISHAD, SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

TDS), Kota passed under Section 201(1)/201(1A)r.w.s 194C & 194A of the Income tax Act, 1961 (in short

INCOME TAX OFFICER (TDS), KOTA vs. ZILA PARISHAD , SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

TDS), Kota passed under Section 201(1)/201(1A)r.w.s 194C & 194A of the Income tax Act, 1961 (in short

M/S MANGLAM LAND BANK COMPANY,6TH FLOOR, APEX MALL, TONK ROAD, LAL KOTHI, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal of the assessee is dismissed

TDS on the interest amount so paid as per provision of section 194A of the Act and therefore the AO was required

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

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

TDS, Kota, passed under Section 201(1)/201(1A) of r.w.s. 194C & 194A of the Income tax Act, 1961 (in short

BANK OF INDIA,JAIPUR vs. ACIT, DELHI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS in the above cases. As per the provision of section 194A of the IT Act, 1961, the assessee has to deduct

BANK OF INDIA,JAIPUR vs. CIT FACLESS, DELHI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS in the above cases. As per the provision of section 194A of the IT Act, 1961, the assessee has to deduct

MILLENIUM BUILDHOME PRIVATE LIMITED,KOTA vs. ITO(TDS), KOTA

In the result, the appeal of the assessee is stands partly allowed with no 6

TDS on interest payments made to HCCSL, in view of the express provisions of 194A (3) (iii) a of the Act. It was also submitted that the auditor of the company in his audit report has also not made any adverse comments in this regard. However, on the contrary, the AO was of the view that under this section

MAHAVEER OIL DISTRIBUTORS,SHAHPURA JAIPUR vs. ITO WARD BEHROR, BEHROR RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS section as 194C instead of section 194A. I find that this is additional ground of appeal raised by the appellant

ORIENTAL BANK OF COMMERCE,JAIPUR vs. INCOME TAX OFFICER (TDS-2), JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

194A(3)(iii)(f). Therefore, no tax is required to be deducted at source at the time of paying interest to INDIRA GANDHI PANCHAYATI RAJ SANSTHAN. C.RAJASTHAN STATE POLLUTION CONTROL BOARD The AO created a demand of Rs.90,946/- under section 201(1) and 201(1A) for non deduction of TDS

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

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

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

TDS and accordingly no tax was deducted in terms of section 194A. In support of claim, assessee had furnished certificate

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

TDS u/s. 194A of the Act. Therefore, as per provision of section 40(a)(ia) of the Act, 30 % of this

ROOP CHAND NAHAR,JAIPUR vs. CIT(APPEAL), NFAC, DELHI

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

194A by deducting TDS wherever applicable and by filing form 15G/15H where the deductee had asked the assessee to not to deduct TDS from interest payment in view of provisions of section

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

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

TDS under section 194A(3)(iii)(f) of the I.T. Act, 1961 to the HUDCO. The ld. A/R, therefore, submitted

M/S RAJ AUTO WHEELS P .LTD.,AJMER vs. JCIT, RANGE-1, AJMER

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

TDS on the payments made to the said parties. Thus, there is violation of Provisions of S. 194A of the I.T. Act, 1961. Accordingly, he disallowed entire amount of Rs.6,96,201/- u/s 40(a)(ia) and added to the total income of the assessee. 4.3 In the first appeal the ld. CIT(A) confirmed the action

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/-. As assessee has\nnot filed return of income for AY 2017-18 though having taxable income,\namounts as shown above aggregating to Rs.4,56,00,362/- was considered\nas escaped assessment within the meaning of section

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/-. As assessee has\nnot filed return of income for AY 2017-18 though having taxable income,\namounts as shown above aggregating to Rs.4,56,00,362/- was considered\nas escaped assessment within the meaning of section

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)

TDS provisions are not attracted on the Finance Charges payment to Banks and NBFC companies u/s 194A of the I.T. Act, Section

PARADISE INFRASTRUCTURE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, JAIPUR

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

Bench: The Learned Ao.

TDS could not be discharged by the assessee, therefore, it further establishes the violation of provisions of section 40(a)(ia) of the Act. Accordingly, as per provisions of Section 40(a)(ia) r.w.s. 194A