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) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5,88

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) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5,88

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) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5,88

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)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

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)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

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)

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 passed

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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

TDS therefore as per provisions of section 195 read with section 40(a)(ia) the expenses of Rs. Rs.1,54,37,262/- on account of selling commission, Rs.17,91,586/- on account of exhibition expenses and Rs.88,410/- on account of testing expenses paid to non-residents cannot be allowed. Thus Rs.1,73,17,258/- are disallowed

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

Section 194A(3)(iii)(f) and under the Notification No. S.O. 710 dated 16-02-1970. • Interest paid to Foreign Banks amounting to Rs. 1,81,37,163: With respect to this it is humbly submitted that Rs. 1,81,37,163 was the amount of interest which was paid to the foreign banks and TDS was duly deducted

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

TDS thereon by invoking provisions of section 40(a)(ia) of the IT Act 1961. (a) The assessee firm paid, interest of Rs. 2,98,826/- to NBFC. M/s Barelays Investment & Loan (India) Ltd. and Rs.14,74,943/- to M/s Future Capital another NBFC. The assessee firm raised loan 2 ITA 1259/JP/2019_ Ratan Conductors Vs ACIT from said NBFCs

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194H on such brokerage paid was duly deducted and deposited with the Income Tax Department. Moreover, payment of brokerage and Commission has also been reflected under sales and administrative expenses (Annexure-P) forming part of the audited financial statements of the appellant already available with the Income Tax Department. Hence, the Ld. CIT(A) had overlooked this

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

Section 143(3)\nof the Income Tax Act, [ for short Act] by ACIT, Circle-6, Jaipur [ for short\nAO ]\n2.\nIn this appeal, the revenue has raised following grounds: -\n\"1. On the facts and circumstances and in law, the Ld. CIT(A) has erred in\nadmitting the additional evidence under Rule 46A of the Income-tax Rules, 1962\nwithout

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

88,857.\n(b) In the facts and circumstances of the case and in law the ld. CIT(A) has erred in\nconfirming the action of the ld. AO by not referring it to the Valuation Officer and\nadopting the market value of Rs. 90,06,776 without the said reference to the Valuation\nOfficer. The action

SHRI RAHUL SINGHAL,TONK vs. INCOME TAX OFFICER, WARD, TONK

In the result, appeal of the assessee is allowed

TDS) Vs. United Breweries Ltd [2017] 80 taxmann.com 123 (Andhra Pradesh and Telangana) Section 194H of the Income-tax Act, 1961 - Deduction of tax at source - Commission or brokerage etc. (Trade incentives) - Assessment years 2008- 09 to 2010-11 - There being no relationship of a principal and agent between assessee and retailers, trade incentives paid by assessee to retailers through

SHIV KUMAR SUSHIL KUMAR TEA ENTERPRISES PVT. LTD.,KOTA vs. ACIT, KOTA

In the result, appeal of the assessee is dismissed

88,51,859/- in the TAR u/s 44AB in form 3CD. However, the return due on 30.11.2013 was filed late by 31 days i.e. on 31.12.2013. The reason cited by the appellant A/R was that due to shortage of funds, huge amount of self-assessment tax could not be deposited in time. Therefore, it was not possible to e-file

ITO, KOTA vs. BABU LAL SOMANI, KOTA

88,402, differences in ledgers u/s 69B amounting to Rs 28,30,670, transportation charges paid to various truck owners for supply of ballast/grit to railway u/s 69C amounting to Rs 3,00,000, addition on account of non-deduction of TDS on labour & transactions u/s 40(a)(ia) amounting to Rs 27,15,203, addition under section

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)

TDS deducted on the said interest as per section 199 of the IT Act, such income on account of interest assessable in the hands of the assessee. 2. Whether on the facts and circumstances of the case and in law, the Ld. CIT(Appeals), NFAC has erred in deleting the addition of Rs. 5,13,22,611/- made on account

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6