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

TDS) Kota, is applicable in the case of the assess bank. Thereafter,\nthe AO discussing the legal position of Rule 2B of the Income Tax Rules and\nSection 10(5) of the IT Act, 1961, treated the assessee bank to be an assessee in\ndefault within the meaning of section 201 of the IT Act, 1961 and raised a total

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

TDS to the appellant after due\nverification. This ground of appeal raised by the appellant is thus allowed.\n7.1 The fourth ground of appeal raised by the appellant read as under:\n\"That the learned AO erred in facts and law by not allowing proper opportunity of being\nheard because as per provisions of Sec 148A of the Income

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

TDS 1,44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR Disallowance of CSR Expenses Rs.1,41,42,000/- Disallowance u/s 14A Rs. 71,75,575/- After the order of Hon’ble ITAT, AO again