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 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 ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

801A in respect to its Rail System. Considering the same, in my view no further disallowance is called for.\n11.15 Considering the entirety of facts and circumstances of the case and the material on record, and relying on the precedents cited above, I am of the considered view that applying the split of 65.52% on the basis

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

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

KISHAN GOPAL RUNGTA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: The Order Passed U/S 143(1) Of The Act On 12.01.2020 Ignoring That Audit Report In Form No. 10Ccb Was Filed On 22.04.2019. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”

801A. It is a settled law that obtaining the audit report to claim exemption deduction wherever required by a section is a mandatory requirement but filing of the same is a procedural requirement and therefore, even when such report is filed before the completion of assessment, the requirement of the section as to the filing of the report should

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

801A,80IB etc.), legislature specifically provides for maintaining separate\nbooks of accounts, so that respective revenues and expenses can be identified\nand there is no shifting of expenses from tax free source to taxable source of\nincome. It is thus submitted that addition of entire sub contract receipts from\nDRAIPL is absolutely arbitrary and against the principle of taxation

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