SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

TDS vide challanNo.48378 dated 20/03/2014 HDFC Bank\nThus, the peculiar feature of the case is that 90% of the sale consideration\nwas received within just five days of the agreement executed on 10/09/2008.\nThus, it is clear that the agreement to sell was executed on 10/09/2008\nwhereas the provisions of Section 43CA have become effective from\n01/04/2014, i.e. from assessment

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, our attention is drawn to the fact that though the Finance Act, (NO.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence under proviso 2 and 3 to Section 194C(3) of the Act. Placing 13

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS deducted. Total 6,26,000/- These persons are not specified persons u/s 13(2) of the Act and the advance given is also not investment/deposits referred to u/s 11(5) and thus there is no violation of section

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 13(2)\nof the Act. Further no proper books of accounts have been maintained. TDS\nprovisions have not been

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

2) of the Act. Further no proper books of accounts have been maintained. TDS\nprovisions have not been complied properly. Therefore, the trust is not entitled\nfor claiming exemption under the section 11 to 13

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

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

13-09-2019 was filed to place on record the amendment made on 04-05-2013 in the objects of the society. 7. On realizing the fact that there was no need of making an application u/s 12A(1)(ab) which came subsequently but the amendment was made in 2013. Therefore, the assessee society filed a letter dated

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

TDS not eligible for\ndeduction under Section 36(1)(ii) or Section 37 [“Issue No. 2"].\n•\nExcess MAT Credit, pertaining to AY 2016-17, Rs. 96,13

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

In the result, the appeal of the Department is dismissed

section 40(a)(1) for failing to deduct tax u/s 195 to disallow expenditure to extent of Rs.26.75 crores by Assessment Order-CIT(A) held that amount paid to non resident sub-arranger was in nature of commission / brokerage and not fees for technical services in terms of section 9(1) (vil)-Consequently, CIT(A) held that there

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

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

13,424/-. The assessee while filling the return of income claimed the said income as exempt as per provision of section 10(37) of the Act and claimed the refund of TDS deducted on the said compensation. In the assessment proceeding ld. AO treated the said compensation as chargeable to tax as per provision of section 56(2

ARVIND KUMAR AGRAWAL,GURGAON vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INCOEM TAX DEPARTMENT

In the results, the appeal of assessee stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 194 IA has to be made by Sh. Arvind Kumar Agrawal but no TDS details have been submitted to substantiate this stand. The Id. PCIT-1, Jaipur in para No. 11, 12 and 13 of the order u/s 263 at page '4 to 5' of the order has stated:- 11. "Perusal of the "agreement to sale dated 30.01.2018 shows

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)

2,09,560 – ₹30,009) i.e. TDS claimed u/s 194Q) is absolutely unjustified and incorrect which deserves to be allowed to the assessee. Therefore, disallowance of TDS to the extent of ₹ 1,79,551/- being incorrect and bad in law may please be directed to be allowed and the assessee prays accordingly. As regards the balance TDS credit

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

2 of section 263 of the Act and thereby the\nassessment order was set aside as per provisions of section 263\nof the Act.\n5. Feeling aggrieved from the above order of PCIT, the\nassessee has challenged the finding of Id. PCIT on three grounds,\ni.e. invoking the jurisdiction, Liability does not arise for TDS and tax\nrate

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

2), inter alia, provides that in\nrespect of income chargeable under sub-section (1), income-tax shall be\ndeducted at source where it is so deductible under any provision of the 1961\nAct which, inter alia, brings in the TDS provisions contained in Chapter XVII-\nB.\nIn fact, the scheme of tax deduction at source provides that the primary\nresponsibility

M/S. PRIME OCEANIC PVT. LTD. GANDHI NAGAR, UPLA SONAVA, SCHEME NO.8, ALWAR,ALWAR vs. ITO WARD-2(3), ALWAR, ALWAR

In the result, the disallowance so made is directed to be deleted and the ground of appeal is allowed

13. As per provisions of Section 5(2) of the Act, the total income of non- resident includes all income from whatsoever source derived which is received or deemed to be received in India or accrues or arises or is deemed to accrue or arise to him in India during such year which has been further defined in terms

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)

2. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount of Rs 6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee and the fact that

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)

2. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount of Rs 6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee and the fact that

DEPUTY COMMISSIONER OF INCOME TAX, ALWAR vs. ASHOK SHARMA, REWARI

In the result, the appeal of the revenue stand dismissed

TDS was deducted or not the nature of payment is\nrequired to be taxed in the hands of the assessee and thus, based\non the certificate of payment being placed on record stating that\nthe payment is as per provision of section 28 of the Land\nAcquisition Act we are of the considered we that the same is\ncovered