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. 5,88,89

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. 5,88,89

CURRENT INFRAPROJECTS PRIVATE LIMITED,BASANT VIHAR vs. ACIT, DCIT, CIRCLE-7, JAIPUR , BABA SIDHNATH BAHWAN

89,928\n4.\nTDS credit allowable as per Rule 37BA=1/2*3\n1,02,59,183\n3. While dismissing the appeal against the abovesaid intimation,\nLearned CIT(A) confirmed denial of credit of TDS Rule 37BA, in terms of\nthe intimation, while observing that the assessee was required to declare\nthe corresponding income or claim of TDS in the corresponding

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. 26 Gillette India Ltd vs. PCIT Ground No.4 On the facts and the circumstances of the case and in law, the Ld. PCIT has erred by holding that no TDS was made on commission paid to directors of Rs.52,41,000/- and 30% of this amount i.e. Rs.15,72,300/- should have been disallowed

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

In the result, the appeals are partly allowed

89,538/- NIL (No appeal for balance) 5. Donation 51,000/- No Appeal - 6. ESI Demand 1,09,115/- 1,09,115/- NIL 7. ESI Penalty 1,17,135/- 1,17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex & Co. (India) Ltd. of TDS 10. TDS Demand

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

In the result, the appeals are partly allowed

89,538/- NIL (No appeal for balance) 5. Donation 51,000/- No Appeal - 6. ESI Demand 1,09,115/- 1,09,115/- NIL 7. ESI Penalty 1,17,135/- 1,17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex & Co. (India) Ltd. of TDS 10. TDS Demand

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

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

SH. SWAPNIL AGARWAL,1, AGARWAL DHARAM KANTA, ADARSH NAGAR, AJMER vs. ITO(TDS), AJMER, AJMER

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 201(1) of the Act, 1961 for not deducting of TDS amount of Rs. 57,940/- on the payment made of Rs. 57,94,000/- at the time of purchase of immovable property. Therefore order u/s 201(1)/201(1A) of the I.T. Act, 1961 was passed on 28.10.2020 by creating demand of Rs. 57940/- of TDS default

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS entertained (CA certificate with respect to the party submitted by the assessee), out of the total transactions of Rs.6,49,38,378/-. Based on these facts and keeping in view the provisions of Section 40(a)(ia) of the I.T. Act, 1961, disallowance of Rs.1,84,16,722/- i.e. 30% of Rs.6,13,89

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA ,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR, TIGER PROJECT SARISKA (LOCAL AUTHORITY) ,SARISKA, ALWAR vs. INCOME TAX OFFICER ( TDS), MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS, MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

CONSERVATOR OF FOREST AND FIELD DIRECTOR TIGER PROJECT SARISKA,SARISKA ALWAR vs. INCOME TAX OFFICER WARD TDS , MOTI DUNGARI ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

89 (SC) relied on. (Para 10) The same principal is applicable here. Thus one cannot earn profits from himself nor can give any contract to itself Branch or unit made temporary for a short period. And covered under this principle of mutuality. As EDC's are instrumentality of local self-government Gram Sabha/ Panchayats therefore are exergot entities under section

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

89,47,418/- was considered was liable to TDS u/s. 194A of the Act and the assessee has made TDS on 37,73,317/- only thus as per provision of section