INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

TDS was to be deducted @ 10% as per the provision of section 194J of the IT Act, 1961 but no TDS

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)

194J of the Act and not see 1940. Appellant prays that such observation being absolutely incorrect, as the TDS for commission income earned is covered under sec 194H of the Act. Further due TDS us 194H of the Act is duly deducted by the buyers who have also deducted TDS on the purchase value by virtue of sec 1940. Appellant

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

TDS under the provision of section 40(a)(ia) of the Act? 11 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone Company In order to bring clarity, it is imperative to go into the provisions of section 40(a)(ia) of the Act. The provision of the section is as follows: 40. Notwithstanding anything to the contrary in sections

MADAN LAL GUPTA ,RAMGANJ MANDI vs. ITO WARD 2(1), KOTA

TDS deducted under Section 194Q as well as Section 194H.", "result": "Allowed", "sections": [ "194Q", "194H", "143(1)", "250", "37BA", "199", "44AB", "194J

SANTOSH CHOUDHERY,BARAN vs. ITO WARD-BARAN, BARAN

In the result, the appeal of the assessee is allowed as indicated above

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

TDS ought to have been deducted u/s 194J and not 194Q, we fail to find any merit because section 194J

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

section, can not determine/change the nature of the transaction in the hands of trust. For example, the appellant has also deducted the TDS u/s 194JB for the payments due to Jaipur National University(JNU) which can not imply that JNU is not working for `Charitable Purposes’ u/s 2(15). ALLEGATION NO. 2 : As per Ld. CIT( E): “The applicant

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)

194J of the Act. However, the assesse had only deducted TDS on an amount of Rs. 1,76,23,934/-. Thus, 30% of the remaining amount of Rs. 1,43,91,971/- i.e. Rs. 43,17,591/- was liable to be disallowed as per provisions of S. 40a(ia)(ii) of the Act and the assessee has not furnished/provided single

PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS on accrual basis i.e. as and when the invoice is received by them or the expenses is entered in their books of accounts as per the provisions of Section 194J

NIKHIL SHARMA,JAIPUR vs. ITO WD 1(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalnikhil Sharma, 6, Sangram Colony, C-Scheme, Jaipur–302001. Pan No.: Bijps 2623B ..... Appellant Vs. Ito,Ward-1(3), Jaipur – 302 001. ..... Respondent

194J; (iv) "work" shall have the same meaning as in ExplanationIII to section 194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9; Commission or brokerage. 194H. Any person

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

TDS of Rs.21,732/-. The impugned order thus, to this\nextent in nullity being without jurisdiction and therefore deserves to be\nquashed.\n6. Rs.6,35,00,000/-: The Id. PCIT, Udaipur in the impugned order\npassed u/s 263, raised an issue for obtaining new loans during the\nimpugned previous year of Rs.6,35,00,000/-. The impugned order thus

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

section 68 of the Act. AO converted limited scrutiny to complete scrutiny on 14.12.2017 and framed order on 28.12.2017. Contention of the Assessee: Assessee submitted that AO enquired on unsecured loans prior to 14.12.2017, whereas he got approval on 14.12.2017 and it is against the provision of the ACT. Held:That the assessing officer has exceeded his jurisdiction in enquiring

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

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