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 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

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 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

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

43,373/- added with reference to the TP adjustments. The adjustment so made are as under:\na) Reduction in claim u/s 80-IA on power undertakings for an amount of Rs. 2,70,66,00,914/-.\nb) Reduction in claim u/s 80-IA on Solid Waste Management System for an amount of Rs. 90,55,18,397/-.\nc) Reduction

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

section 80IA(8) of the Act.\n30.10. Considering that TPO has disputed the Grid rate not to be\nthe market value in terms of provisions of Section 80A(6) of the\nAct, we would like to state here that that unlike Section 80IA(8),\nthe word \"OR\" is missing in provisions of Section 80A(6) of the\nAct

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

5) of section\n24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27\nof 1957), shall, with necessary modifications, apply in relation to such\nreference as they apply in relation to a reference made by the Assessing\nOfficer under sub-section (1) of section 16A of that Act.\n[Explanation 1]. —For the purposes

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

d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1171/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Jagdambe Stone Company, Vs. Circle, Village- BIjasana, Tehsil Pahari, Bharatpur. Bharatpur (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR

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)

TDS )Rs. 22,947/-) Shree Cement Limited, Beawar. Aggrieved by the order of AO, the assessee preferred appeal before the ld. CIT (Appeals). In response to the notice issued under section 250 of the I.T. Act, 1961, the assessee filed written submissions along with paper book etc. The ld. CIT (A) after considering the submissions of the assessee partly allowed

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 788 & 789/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 Jaipur Telecom Private Limited cuke DCIT, Vs. 3, Amrapali Circle, Vaishali Nagar, Circle-1, Jaipur. Jaipur. LFkk

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 788 & 789/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 Jaipur Telecom Private Limited cuke DCIT, Vs. 3, Amrapali Circle, Vaishali Nagar, Circle-1, Jaipur. Jaipur. LFkk

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

43 of 1961);\n\n(b)\n\"automated allocation\" means an algorithm for randomised allocation of\ncases, by using suitable technological tools, including artificial intelligence and\nmachine learning, with a view to optimise the use of resources.\"\n\nFurther, Para 3 of the said notification provides that:\n\n\"For the purpose of this Scheme,-\n\n(a)\nassessment, reassessment

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

D. Bhardwaj, CIT\nसुनवाई की तारीख / Date of Hearing : 06/03/2024\nउदघोषणा की तारीख / Date of Pronouncement : 03/06/2024\nआदेश/ORDER\nPER: DR. S. SEETHALAKSHMI, J.M.\nThis appeal filed by the assessee arising out of the order of the\nCommissioner of Income Tax, Exemption, Jaipur dated 30/09/2023 [here in after\nId. CIT(E)] cancelling the registration of the assessee under section 12AB

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

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

5. Under the facts and the circumstances of the case and in law the Ld.PCIT, Jaipur-1 has grossly erred in considering the provisions made for unascertained assets as a provision made for unascertained liability and holding that the provision made for standard, bad and not doubtful debts has to be added back while computing book profit for determination

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)

43 Gillette India Ltd vs. PCIT record the required details and order has been passed without looking into the details required on the issue flagged for scrutiny. Hence, based on these observations we are of the considered view that there is sufficient reason to quash the order of the ld. AO and we find no infirmity in the finding

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)

5) of Section 120 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as "the said Act"), the CBDT hereby directs that the Income Tax Authorities of the National e-Assessment Centre (hereinafter referred to as "the NeAC") specified in column (2) of the Schedule below, having its headquarters at the place mentioned in column

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)

5) of Section 120 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as "the said Act"), the CBDT hereby directs that the Income Tax Authorities of the National e-Assessment Centre (hereinafter referred to as "the NeAC") specified in column (2) of the Schedule below, having its headquarters at the place mentioned in column

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

d) Interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial Investment corporation: e) Interest on any loan or advances from a Scheduled bank: f) Sum payable by the assessee as an employer by way of leave encashment. (iv) It was the contention of the appellant that from the scope

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

d) Interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial Investment corporation: e) Interest on any loan or advances from a Scheduled bank: f) Sum payable by the assessee as an employer by way of leave encashment. (iv) It was the contention of the appellant that from the scope

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

d) Interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial Investment corporation: e) Interest on any loan or advances from a Scheduled bank: f) Sum payable by the assessee as an employer by way of leave encashment. (iv) It was the contention of the appellant that from the scope