PRADEEP SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

1)(vii)\nwould not entitle the appellant to claim a deduction. This position was reiterated\nagain in Catholic Syrian Bank Vs. Commissioner of Income tax, Thrissur.\n4.4.2 In view of the above discussions, the appellant's claim of bad debts on the\ngrounds that 'tax rate revision which is disputed by the vendor\" is not acceptable.\nThe reasons submitted

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

vii) of sub-section (1) M/s JLC Electromet Pvt. Ltd., Jaipur Vs. ACIT, Circle-04, Jaipur of section 9;” The payment in question is commission and prima facie not royalty or Fee for Technical Services (FTS). The AO though observed that the payment in the nature of FTS, however the AO has not examined or not given the finding

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

SUBHASH CHAND GUPTA,JAIPUR vs. ACIT, ALWAR

In the result, this Tax Case Appeal is dismissed

Bench: The Itat By Taking Following

TDS. 6. That the A.O had cited CBDT’s circular in this regard relied on explanation 2 to section 9(1))(vii

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

vii) of sub-section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of . the Explanation to section 194J; (iv) "work" shall have the same meaning as in Explanation III to section 194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section

VODAFONE DIGILINK LIMITED,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon’ble Bangalore ITAT in the case of Bangalore Electricity Supply Co. Ltd. Vs. ITO(TDS

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

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

The appeal stands allowed

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

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

MODERN THREADS (INDIA) LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

TDS was not done as per provisions of section 195 read with Explanation II to the said section wherein it is clarified that: "the obligation to comply with sub section (I) and to make deduction there under applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident

M/S MODERN THREADS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

TDS was not done as per provisions of section 195 read with Explanation II to the said section wherein it is clarified that: "the obligation to comply with sub section (I) and to make deduction there under applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident

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)

section 9 which reads as follows; (vii) income by way of fees for technical services payable by— (a) the Government ; or (b) a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning

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)

section 9 which reads as follows; (vii) income by way of fees for technical services payable by— (a) the Government ; or (b) a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning

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)

section 9 which reads as follows; (vii) income by way of fees for technical services payable by— (a) the Government ; or (b) a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning

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)

vii) of subsection (1) of section 9;” The payment in question is commission and prima facie not royalty or Fee for Technical Services (FTS). The AO though observed that the payment in the nature of FTS, however the AO has not examined or not given the finding as to how the payment in question is FTS and what the nature

M/S. SATYAM POLYPLAST,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the appeal filed by the assessee is allowed

vii) of sub- section (1) of section 9;” The payment in question is commission and prima facie not royalty or Fee for Technical Services (FTS). The AO though observed that the payment in the nature of FTS, however the AO has not examined or not given the finding as to how the payment in question is FTS and what

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 on 9

ACIT, KOTA vs. VASTUVEDIK COLONIZERS & DEVLOPERS PVT. LTD., KOTA

In the result, ground no. (ii) of the revenue is dismissed and ground no

Bench: The Hon’Ble High Court Was Disallowance

section 9(1)(vii) of the Act which defines the term Fees for technical services or the payment was made as a professional fee. Once the assessee has deducted the TDS