ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

section 32(1)(ii) of the Act. Ergo\nwe decide accordingly, and the additional ground no. 1 raised by\nthe assessee is allowed.\n62. Ground No. 6 (Additional Ground no. 2) of the assessee’s\nappeal raised by the ld. A/R of the assessee is in relation to\nallowability of interest paid on late deposit of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

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

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed.\n62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

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

In the result, the appeal of the Department is dismissed

II to Sec. 195 (1) is also a ground of dismissal in the case of the present appellant. In Para 5 it was held as under: XXX 8 DCIT, Circle-4, Jaipur VS M/s. JLC Electromet Pvt. Ltd. Jaipur "5. We have......................................is allowed. 1.3 " In Group case M/s Gem Electro Mechanicals Pvt. Ltd. also, similar 1.3. view has been

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

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

TDS | 1,44,565 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance\nmade by the AO stood confirmed:-\n\n5\nITA NO.309 & 310/JPR/2025\nRAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR\n\nDisallowance of CSR Expenses\nDisallowance u/s 14A\nRs.1,41,42,000/-\nRs.71,75,575/-\n\nAfter

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

ii)\nin holding that because the Assessee has surplus from carrying out work, it\nis not undertaking charitable activities.\n(iii)\nin holding that the Assessee is carrying our non-genuine activities.\n(iv) in invoking Section 40A(3) against the Appellant.\n9.\nThe appellant craves leave to add, amend and modify all or any ground of appeal

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

32. It is worth noticing that in ACIT —vs.-Mr. Mohammed Suhail, Kurnool in ITA No. 1536.Hyd/2014, order dated 13.02.2015, the Coordinate Bench of this Tribunal specifically held that the provisions of section 194C(6) are independent of section 194C(7), and just because there is violation of provisions of section 194C(7), disallowance under section

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

ii) that as per\nsection 9 of General Clauses Act, first day in series of days\nwas to be excluded, and (iii) thus, assessee's stay in India\nfrom 1-2-2005 to 31-3-2005 was only 59 days, i.e., less than\n60 days as mentioned in section 6(1)(c), assessee's status\nwas to be regarded

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

ii) being business or commercial right acquired during the year under consideration. 6. That on the facts and in the circumstances of the case, necessary direction may be given to the AO to allow interest on TDS amounting to Rs. 7,99,142/- debited to the Statement of P & L as an allowable business expenditure. 1. Whether on the facts

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

32 Taxmann.com\n133 and Mehthan Ispat Ltd vs. DCIT (2015) 55 Taxmann.com 444 (Kolkata Trib.)\n11. No difference between the returned and assessed income hence no penalty\nleviable:\n11.1 Only the last ROI acted upon can be a basis for penalty:\nNeedless to say that in the cases of penalty of concealment/furnishing inaccurate\nparticular, the very starting point

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

32 Taxmann.com\n133 and Mehthan Ispat Ltd vs. DCIT (2015) 55 Taxmann.com 444 (Kolkata Trib.)\n11. No difference between the returned and assessed income hence no penalty\nleviable:\n11.1 Only the last ROI acted upon can be a basis for penalty:\nNeedless to say that in the cases of penalty of concealment/furnishing inaccurate\nparticular, the very starting point

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

32 Taxmann.com\n133 and Mehthan Ispat Ltd vs. DCIT (2015) 55 Taxmann.com 444 (Kolkata Trib.)\n11. No difference between the returned and assessed income hence no penalty\nleviable:\n11.1 Only the last ROI acted upon can be a basis for penalty:\nNeedless to say that in the cases of penalty of concealment/furnishing inaccurate\nparticular, the very starting point

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

32 Taxmann.com\n133 and Mehthan Ispat Ltd vs. DCIT (2015) 55 Taxmann.com 444 (Kolkata Trib.)\n11. No difference between the returned and assessed income hence no penalty\nleviable:\n11.1 Only the last ROI acted upon can be a basis for penalty:\nNeedless to say that in the cases of penalty of concealment/furnishing inaccurate\nparticular, the very starting point

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

32 Taxmann.com\n133 and Mehthan Ispat Ltd vs. DCIT (2015) 55 Taxmann.com 444 (Kolkata Trib.)\n11. No difference between the returned and assessed income hence no penalty\nleviable:\n11.1 Only the last ROI acted upon can be a basis for penalty:\nNeedless to say that in the cases of penalty of concealment/furnishing inaccurate\nparticular, the very starting point

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

TDS”).(Copy of Income tax return and audited accounts at Paper Book page no. 2 to14) Trust Deed: The assessee trust was constituted vide trust deed dated 2nd June, 2008. The settlers of the trust are Rajasthan Asset Management Company Private Limited (a company incorporated under the Companies Act, 1956) and the trustees are Rajasthan Trustee Company Private Limited