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 under section 194-I 27 Gillette India Ltd vs. PCIT of the Act and 30% of the balance amount

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

27,65,853/- to Central Power Research Institute (CPRI) as testing fee on which TDS was required to be made under section

SOCIAL WORK & RESEARCH CENTRE,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. 25. As such, as recorded earlier, it is on account

ACIT (TDS), JAIPUR vs. GNADHI VIDHYA MANDIR, CHURU

section 201(1) of the Act. In view of the circular No.275/201/95 IT (B) dated 29.01.1997 of the Central Board of Direct Taxes and judgement of the Hon’ble Apex Court in the case of Hindustan Coca Cola Beverage (P) Ltd. Vs. CIT reported in 293 ITR 226 5. In order to appreciate the rival contentions and more particularly

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

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

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

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

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B in the absence of\nany proof of payment,\n3. Direct the assessee to file an affidavit confirming whether the documents at\npages 20 to 43 of the paper book were ever submitted before lower authorities,\n4. Reject admission of any additional evidence not forming part of lower\nproceedings unless a proper application under Rule 29 is filed

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B in the absence of\nany proof of payment,\n3. Direct the assessee to file an affidavit confirming whether the documents at\npages 20 to 43 of the paper book were ever submitted before lower authorities,\n4. Reject admission of any additional evidence not forming part of lower\nproceedings unless a proper application under Rule 29 is filed

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B in the absence of\nany proof of payment,\n3. Direct the assessee to file an affidavit confirming whether the documents at\npages 20 to 43 of the paper book were ever submitted before lower authorities,\n4. Reject admission of any additional evidence not forming part of lower\nproceedings unless a proper application under Rule 29 is filed

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS and consequently the provisions of Section 40(a)(i) of the Act cannot be invoked for making the disallowance. In the M/s JLC Electromet Pvt. Ltd., Jaipur Vs. ACIT, Circle-04, Jaipur facts and circumstances of the case the disallowance made by the AO U/s 40(a)(i) of the Act is deleted. In the result, the appeal filed

ACIT (TDS), JAIPUR vs. IDEA CELLULAR LTD, JAIPUR

Appeal are dismissed

section 201 r.w.s. 194H of the Act. GROUND NO. IV: GENERAL: The Appellant craves leave to add to/alter and/ or amend all or any of the foregoing grounds of appeal.” “1) On the facts and circumstances of the case, whether the assessee is liable to deduct TDS u/s 194H of the Income Tax Act, 1961 as the relation between assessee

DCIT (TDS), JAIPUR vs. IDEA CELLULAR LTD, JAIPUR

Appeal are dismissed

section 201 r.w.s. 194H of the Act. GROUND NO. IV: GENERAL: The Appellant craves leave to add to/alter and/ or amend all or any of the foregoing grounds of appeal.” “1) On the facts and circumstances of the case, whether the assessee is liable to deduct TDS u/s 194H of the Income Tax Act, 1961 as the relation between assessee

M/S MODERN THREADS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS and where (speaking through one of us), it was held as under: “23. We have heard the rival contentions and perused the material available on record. During the course of assessment proceedings, the Assessing Officer found that the assessee has made payment of selling commission, exhibition expenses and testing expenses to various non- resident entities, without deducting

MODERN THREADS (INDIA) LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS and where (speaking through one of us), it was held as under: “23. We have heard the rival contentions and perused the material available on record. During the course of assessment proceedings, the Assessing Officer found that the assessee has made payment of selling commission, exhibition expenses and testing expenses to various non- resident entities, without deducting

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)

27,430 for the subject AY (PB 1).Re-assessment order under section 147 r.w.s 144B of the Act dated 22 May 2023 was passed by Ld. Faceless Assessing Office (“Ld. FAO”) assessing total income at Rs 7,55,95,441 by making the following addition: • Unexplained cash credits under section

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)

27,430 for the subject AY (PB 1).Re-assessment order under section 147 r.w.s 144B of the Act dated 22 May 2023 was passed by Ld. Faceless Assessing Office (“Ld. FAO”) assessing total income at Rs 7,55,95,441 by making the following addition: • Unexplained cash credits under section

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

27. One important consideration in construing a machinery section is that is must be so construed so as to effectuate the liability imposed by the charging section and to make the machinery workable. However, when the machinery section results in unintended or harsh consequences which were not intended, the remedial or correction action taken is not to be disregarded