ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

TDS u/s 194C/194D/194H of the Income Tax Act have been deducted by the payers entities. 4. As such, the applicant is receiving contractual receipts/insurance commission/ commission payments. Hence, impugned receipts/ considerations shown in the I&E Account for FY 2016-17 to FY 2018- 19 are nothing but income in lieu of service rendered which definitely is of the nature

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

2. 147749 CBI 1785714/- 214286/- 20,00,000/- 01/03/2019 3 160163 CBI 1785714/- 214286/- 20,00,000/- 16/04/2019 4 160167 CBI 1339285/- 160715/- 15,00,000/- 17/08/2019 5. 160180 CBI 892857/- 107143/- 10,00,000/- 07/07/2020 6. 187861 CBI 2138560/- 266251/- 24,04,811/- 06/07/2021 7. 108224/- 1,08,224/- TDS DEDUCTED AND DEPOSITED @ 1% U/S 194IA TOTAL

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

TDS of\nRs.21,850/- has been deducted. The same is also evident from Form 26AS. As\nper the contract assessee was to provide IT training to the students.\n2.\nThe AO observed that the assessee had made payment against credit\ncard bills amounting to Rs.5,26,000/- and earned contract receipts of\nRs.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

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

TDS u/s. 194C of the act\nwerereceived as contract receipts for removal of solid waste and the same was\nconsidered as violative of provision of section 2(15) of the Act. The second part of\nthe notice was that the assessee has advanced a sum of Rs. 2,25,68,932/- to the\nperson covered

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

2,83,524. Taking reference from the immediately preceding year,\nthe AO made an addition of Rs. 3,00,000 for the year under consideration.\nAggrieved by the addition, the assessee company preferred an appeal before the\nCIT(A)-IV, Jaipur, the appeal of the assessee company was dismissed.\nGROUND NO. 1:\n78. Ground No. 1 pertains to the passing

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

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

54,06,106/-. In this connection, the ld. CIT (IT), Delhi-1by issuing notice under section 263 of the IT Act, 1961 dated 29.02.2024 initiated proceedings. The assessee was asked to furnish the copy of relevant bank accounts in respect of payment made for purchasing of impugned flat and explain and justify the indexation calculated from 25.11.2009 whereas agreement

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

54,737/- considering it as catering service and stated that assessee company is liable to deduct TDS under section 194C of the Act. However, assessee company did not enter into any contract/ agreement with Ganesh Lal Yadav HUF, it is only supply of food packets on order basis hence as per assessee it was not liable for TDS deduction

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

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)

2 inserted in section 263 by Finance Act, 2015, w.e.f. 01.06.2015, which has widened the powers of CIT to revise the already completed assessment. In the present case ld. PCIT has taken shelter of clause (a) and (b) of the same, which reads as under: Explanation 2.—For the purposes of this section, it is hereby declared that an order

SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

section\n145(3). The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of\nthe case. Relief may please be granted by accepting books of accounts.\n\n7. In the facts and circumstances of the case and in law, ld. CIT(A) has erred in, confirming the\naction of the ld. AO, in making addition

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

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

section 145A r.w.s 43B the disallowance made by the AO is in accordance with the law and the decision relied upon are not applicable in the facts of the case. 17. We have heard the rival contentions, submissions and decisions relied upon by both the parties to drive home to their contentions. As the issue before us is revolving between

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

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

section 145A r.w.s 43B the disallowance made by the AO is in accordance with the law and the decision relied upon are not applicable in the facts of the case. 17. We have heard the rival contentions, submissions and decisions relied upon by both the parties to drive home to their contentions. As the issue before us is revolving between

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

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

section 145A r.w.s 43B the disallowance made by the AO is in accordance with the law and the decision relied upon are not applicable in the facts of the case. 17. We have heard the rival contentions, submissions and decisions relied upon by both the parties to drive home to their contentions. As the issue before us is revolving between

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

Accordingly, the same is dismissed

54. The question that raises as there are conflicting decisions before us why the issue not referred to special bench, as it is judicial principle that when two conflicting decisions of same strength of co-ordinate benches matter should be referred to special bench for resolution of the conflicting view. This principle does not apply where there are decisions

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

2,31,005) under section 40(a)(ia) of the Income Tax Act, 1961. The action\nof the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may\nplease be granted by quashing the said disallowance of Rs. 12,16,500.\n63\nITA No. 331/JPR/2017 & 435 to 440/JPR/2018\nITA No. 467,468 & 352/JPR/2018

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

2,31,005) under section 40(a)(ia) of the Income Tax Act, 1961. The action\nof the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may\nplease be granted by quashing the said disallowance of Rs. 12,16,500.\n==End of OCR page 63==\n4. The assessee company craves its right