JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

section 270A (9) the case of the assessee falls. Nor these details were specified in the show cause notice or discussed in the assessment order. Regarding issue of disallowance of interest paid on TDS

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

section 270A (9) the case of the assessee falls. Nor these details were specified in the show cause notice or discussed in the assessment order. Regarding issue of disallowance of interest paid on TDS

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

TDS is deducted under section 194 Q is not the turnover of the assessee hence has rightly 9 KAMLESH KUMAR

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

TDS under the provision of section 40(a)(ia) of the Act? 11 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone Company In order to bring clarity, it is imperative to go into the provisions of section 40(a)(ia) of the Act. The provision of the section is as follows: 40. Notwithstanding anything to the contrary in sections

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

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

9(1)(vii) of the Act, the said payments are chargeable to tax in India and consequently the assessee was under obligation to deduct tax at source failing which the said payment was not allowable as deduction as per the provisions of Section 40(a)(i) of the Act. Thus, the ld DR has submitted that once the payment

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

section 194C are not attracted. As regards the other obligations for TDS as there was room rent paid is not subjected to TDS as held by co- ordinate bench of Bangalore ITAT in the case of Ratnagiri Impex P. Ltd. 9

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. MAN MOHAN KRISHNA, ALWAR

18. As a result, this appeal deserves to be dismissed

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

TDS, and also while applying provisions of Section 40(a)(ia) of the Act. 9. The assessee is a transporter

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

TDS liability was determined at Rs.59,11,080/-. That order was challenged before the ld. CIT(A) and ld. CIT(A) considering his decision for the assessment year 2009-10 to 2012-13 taken a view that the payment made does not fall in the ambit of the provision of section 194J of the Act and thereby the assessee

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

TDS liability was determined at Rs.59,11,080/-. That order was challenged before the ld. CIT(A) and ld. CIT(A) considering his decision for the assessment year 2009-10 to 2012-13 taken a view that the payment made does not fall in the ambit of the provision of section 194J of the Act and thereby the assessee

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

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

TDS liability was determined at Rs.59,11,080/-. That order was challenged before the ld. CIT(A) and ld. CIT(A) considering his decision for the assessment year 2009-10 to 2012-13 taken a view that the payment made does not fall in the ambit of the provision of section 194J of the Act and thereby the assessee

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

9] [In favour of assessee]...”\n2.4.ii Resolve Salvage & Fire India (P.) Ltd. [2022] 139 taxmann.com 196\n(Mumbai - Trib.)[CLC - Page 56]\n"....Section 37(1), read with section 201, of the Income-tax Act, 1961\nBusiness expenditure - Allowability of (Interest on delayed payment of\nTDS) Assessment year 2015-16 - Assessee paid interest on late\nsubmission of TDS

SPECIAL JUDGE COURT SC/ST,AJMER vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

section 234E, which is levied for each day during which the default continues, is upheld for the period 01.06.2015 to the date of actual filing of the TDS statement and the balance late filing fees so levied is hereby deleted. In the result, the appeal of the assessee is partly allowed. 9

GOVERNEMNT SECONDARY SCHOOL PRINCIPAL OFFICER TOOMLIKABAS, CHAKSU,CHAKSU vs. ACIT CPC TDS GHAZIABAD, GHAZIABAD

In the result, this appeal of the assessee is dismissed

TDS quarterly statement cannot be recovered by way of processing under section 200A. Therefore, demand notice cannot be issued under this section, but if issued, then it is illegal. hence liable to be cancelled. 8. That the Ld. Commissioner of Income Tax (Appeals) has failed to appreciate that the recovery can be made of any amount which is legally payable

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.

section 161 to 164 of the Act. Accordingly, once the respective shares of the beneficiaries are found to be terminable, the income is required to be taxed in the hands of that respective sharer or the beneficiaries but certainly not in the hands of the Trustees which has already been shown in the present case. Accordingly, AO’s action

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

TDS on Interest paid outside\nIndia or paid in India to a non-resident other than a company or a\nforeign company (Rs.23,09,26,264/-) and The issue of Dividend\n(as per section 115BBD) vs. Business Income (Rs. 9

RASHTRIYA MILITARY SCHOOL,JAIPUR vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

section 234E, which is levied for each day during which the default continues, is upheld for the period 1.06.2015 to the date of actual filing of the TDS statement and the balance late filing fees so levied is hereby deleted. In the result, the appeal of the assessee is partly allowed. 9

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)

TDS on the commission. Consequently, provisions of section 40(a) (i) of the Act were not attracted for the purposes of disallowance of said amount. 9

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

section 194C made by the ld. AO and confirmed by the ld. CIT(A) misconceived of the fact. Apropos to this argument the ld. AR of the assessee has submitted following details : ITA Nos. 321 to 325/JP/2023 Bharatpur Dugdha Utpadak Sahkari Sangh Limited vs ITO Considering these aspects of the matter, when the invoice specifically suggests the purchase of goods