RAJASTHAN STATE HEALTH ASSURANCE AGENCY,JAIPUR vs. IT WARD -1(1), JAIPUR

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

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

23,46,390 on late deposit of TDS by CPC TDS cell without appreciating the reasonable cause during COVID period i.e. situation beyond the control of the assessee. 6. In support of the assessee’s request for waiver of interest under section

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, (N0.2) 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 such provisions in juxtaposition in the following chart makes it clear that they

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

23,509/- reported as interest paid by Assessee Company, is\nconcerned, the same is as follows:\n• Interest paid to Indian Banking Companies amounting Rs.\n23,09,26,264: With respect to this payment of interest amounting\n23,09,26,264 made to Indian Banks, no TDS was deducted on account\nof specific exclusion contained in Section

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

TDS not eligible for deduction\nunder Section 36(1)(ii) or Section 37.\n•\nExcess MAT Credit, pertaining to AY 2016-17, Rs. 96,13,814 erroneously\nallowed.\nEach of such issues is now being taken up by us, in the ensuing paragraphs.\n2.5.1 Disallowance under Section 14A, read with Rule 8D, of Rs. 23

M/S DANISH PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

23,929/- under section 40(a)(ia) for want of TDS. 6. During the year under consideration the assessee company

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

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

23) IT: Interest received by assessee u/s 28 of Land Acquisition Act 1894 on enhanced compensation received for compulsory acquisition agriculture land for period from acquisition of land till payment of compensation to assessee was part of compensation and thus same was not taxable and amendment by way of substitution of section 145A and insertion of clause (iii) in section

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C of the I.T. Act and consequential levy of tax u/s 201(1) and charging of interest u/s 201(1A) of the I.T.Act on the payments made by the assessee for purchase of packing material and third Ground of appeal is of general nature. Thus in all the five appeals issue involved is that of non-deduction of TDS

M/S S. BHANDARI & CO., C.A.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

In the result, appeal of the assessee is allowed

TDS of Rs. 1,23,596/-, the assessee moved an appeal before the ld. CIT(A) on 25.07.2018. It was submitted that the ld. CIT(A) has dismissed the appeal of the assessee holding that since the order u/s 154 was passed on 29.09.2017, there was delay in filing the appeal and therefore the appeal of the assessee was dismissed

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

TDS on payment of rent (v) Inadmissible claim of club fees (vi) Under-reporting of scrap sale (vii) Anomaly in deduction claimed u/s 80-IC 3. It is submitted that there is no delay in deposit of employee’s contribution to PF as explained before the PCIT (Pg 9-11 of the order) and explained with reference to Ground No.2

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

TDS is not M/s Silvex & Co. (India) Ltd. covered under the section 40(a)(ii) of the Income Tax Act, 1961 and it is allowable expenditure u/s 37 of the Income Tax Act, 1961. The Ld. AO has made the disallowance without appreciating genuineness of claim and submission made therefore the disallowances so made deserves to be deleted.” 901/JP/2018 submission

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

TDS is not M/s Silvex & Co. (India) Ltd. covered under the section 40(a)(ii) of the Income Tax Act, 1961 and it is allowable expenditure u/s 37 of the Income Tax Act, 1961. The Ld. AO has made the disallowance without appreciating genuineness of claim and submission made therefore the disallowances so made deserves to be deleted.” 901/JP/2018 submission

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

In the result, the appeal of the Department is dismissed

TDS irrespective of whether or not a non-resident person has a residence or place of business or business connection in India. The Explanation cannot override main provision of Section 195 about 'Sum chargeable' 23

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)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

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)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

DEREWALA INDUSTRIES LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JAIPUR

Appeal is partly allowed; while

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS on the commission. Consequently, provisions of section 40(a) (i) of the Act were not attracted for the purposes of disallowance of said amount. 9 Derewala Industries Limited vs. ACIT/DCIT 15. Applying the above cited decisions to the facts of the present case, the addition made by the Assessing Officer and upheld by Ld. CIT (A) deserves