M/S AIRLINK INTERNATIONAL,B-6, SHAKTESH APARTMENT, MOTI DOONGRI ROAD, JAIPUR vs. CPC, BANGALORE/ ITO, WARD-5(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

45-70), it can be noted that the services rendered to other parties is same as provided to the above 3 parties. Therefore, simply because these 3 parties have deducted TDS u/s 194H, the receipt from them cannot be assessed as income from other sources. Even if the above receipts are assessed as income from other sources, deduction of expenditure

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

45\nITR(T) 589 (Delhi\n- Trib.\nDisallowance of expenditure\nExempt income\nNo\ndisallowance was made by the\nassessee- Invoking the\nprovision read with rule\n8D(2)(iii) was held to be\njustified\n1.7. In view of the above, Id. PCIT was not correct in assuming jurisdiction\nunder Section 263 in relation to Issue No. 2.\n2. Interest

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

In the result, the appeals are partly allowed

section 40(a)(ia) was to bring those persons in the tax net in whose case no TDS is deducted though they are M/s Silvex & Co. (India) Ltd. enjoying the taxable income, thus where the payee has already paid the due taxes on the payments on which no TDS is deducted by payer, there remained no reason to make disallowance

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

In the result, the appeals are partly allowed

section 40(a)(ia) was to bring those persons in the tax net in whose case no TDS is deducted though they are M/s Silvex & Co. (India) Ltd. enjoying the taxable income, thus where the payee has already paid the due taxes on the payments on which no TDS is deducted by payer, there remained no reason to make disallowance

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

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

TDS amount of Rs. 12,71,342 also paid by the assessee. The assessee has submitted the Land Acquisition Officer's order of acquisition, the break-up of the award of interest on enhanced compensation u/s 28 of the Land Acquisition Act 1894 and relevant documents pertaining to agricultural activity on the said land from competent authorities. The assessee

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS demand u/s 201(1) Rs. 1,17,77,975/- & interest u/s 201(1A) Rs. 45,14,230/-) on the grounds that payments made to AOPs namely Ecco Development committees (EDCs) Van Surksha and Prabandh Samiti (VFPMCs) are not contract payments under the provisions of section

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

section 201(1A) of Rs.5,45,119/- totaling Rs. 62,85,019,/-. Later on the assessee was advised to file appeal before the ld. CIT (A) and accordingly the appeal 4 Zila Parisad vs. ITO TDS

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)

45,66,086/- u/s 1941B. Thus, as per clause 34(a) total Rs 5,53,71,175/- was subjected to TDS u/s 1941A and 1941B. Hence it becomes apparent that the balance amount of Rs 3,20,28,825/- of rent was paid without TDS and thus 30% of this amount Rs 96,08,647/- was disallowable

SAURYA URJA COMPANY OF RAJASTHAN LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical\npurposes

45,496/-. Thus, AOCPC had\nrestricted the credit for TDS of Rs.86,66,719/-.\n4.1.1 During the appellate proceedings it was submitted that TDS credit was\nrestricted based on receipts as per form 26AS without giving reasonable\nopportunity of being heard as per provisions of section

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)

TDS. The assessee is a Non-Banking Finance Company which is engaged in the business of providing small loans, vehicle loans, small and medium enterprises loans in rural and semi-urban areas, issuing debentures etc. It is noted from the assessment order that due to change of incumbent, notice u/s 142(1) along with the questionnaire was issued

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)

45 [on or before the due date specified in sub-section (1) of section 139]: [Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

Section\n144 of the ITA. At the time of the hearing, the assessee company submitted at the\nbar that it did not wish to press Ground No. 1. Accordingly, the said ground of\nappeal is dismissed as not pressed.\nGROUND NO. 2:\n79. In relation to Ground No. 2, the assessee company submitted before us that\nthe entire addition

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

In the result, the appeal of the Department is dismissed

section 40(a)(1) for failing to deduct tax u/s 195 to disallow expenditure to extent of Rs.26.75 crores by Assessment Order-CIT(A) held that amount paid to non resident sub-arranger was in nature of commission / brokerage and not fees for technical services in terms of section 9(1) (vil)-Consequently, CIT(A) held that there

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

TDS Certificate at PB No. 80 to 81 ). 1.3.3 Further the JNU had submitted the reply to the letter issued by Ld. CIT( E) vide reply dated 28/04/2023 which has replied the queries raised by the revenue and provided the copy of agreement entered by them. (Please see PB No. 61 to 78 ) 1.3.4 Rent of the office premises: Allegation

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

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

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

section 199 are applicable.” The facts under consideration before the Coordinate Bench were that during the year under consideration the assessee deposited funds received from HUDCO in FDRs with the Bank as the same were lying idle and got the interest of Rs. 2,18,15,365 and on the said Rajasthan Urban Drinking Water Sewerage and Infrastructure Corpn

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)

section 201(1A) amounting to ₹23,46,390 may be waived in full. The circular further provides that such relief may be granted by Chief Commissioner of Income-tax or Director General officer of Income-tax where there is no loss to the Revenue, i.e. the deductee has duly paid the tax on the income concerned. We request your honour

DEPUTY COMMISSIONER OF INCOME TAX, ALWAR vs. ASHOK SHARMA, REWARI

In the result, the appeal of the revenue stand dismissed

45,056.00\nInterest u/s 28 Rs.3,46,70,182.00\nAmount of compensation By High Court in year 2016\nCompensation Rs.5,60,56,954.00\nInterest u/s 28 of Lac Act 1894 Rs.8,86,73,960.00\nSir, the above said interest was received under section 28 of LAC Act\n1894. Copy of certificate of interest received from LAC officer, Gurgaon\nis enclosed