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 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

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

10A, 80-IA, 80-IAB, 80-IB, 80-\r\nIC, 80-ID or 80-IE of the Act, and Section 143(1)(a)(v) was only post-\r\namendment that was made available on the statute vide the Finance Act, 2021\r\nw.e.f. 01.04.2021 been made compatible, and in fact workable, to facilitate a\r\ndisallowance contemplated u/s.80P w.e.f. A.Y.2021-22

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

capital gain. The AO, however, made additions on Shri Madho Lal Saini and Others. account of unexplained investment by them on account of cash payment reflected in the seized material. Therefore, the AO has not disturbed the sale consideration received by the assessee and his two sons in respect of sale of land. Accordingly, when the transaction of sale

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)

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

SUMIT SETHI,JAIPUR vs. ADIT, CPC/DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

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

capital gains and income from other sources (an account with SBI providing interest income), are his additional sources of income in India. 6. As per claim of the appellant, he has been regularly filing his return of income in India declaring income from salary received from the above said concern, other incomes and due taxes paid thereon as per provisions

SUMIT SETHI,JAIPUR vs. ADIT, CPC/DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

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

capital gains and income from other sources (an account with SBI providing interest income), are his additional sources of income in India. 6. As per claim of the appellant, he has been regularly filing his return of income in India declaring income from salary received from the above said concern, other incomes and due taxes paid thereon as per provisions

GANPATI GEMS & JEWELLERS,JAIPUR vs. ASSTT./DY. CIT, CIRCLE 6, JAIPUR, JAIPUR

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

10A. Taking a\njudicious view of the matter, we allow these ground of appeal.\n9.\nWe now take Ground No.3, challenging the order of ld CIT(A) in\nconfirming the addition of Rs 3622/- by way of disallowance of interest on late\npayment of TDS. We find that the assessee is a partnership firm engaged in the\nbusiness of manufacturing

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

10A submitted on 12.08.2021\n84-87\n18.\nCopy of registration certificate in form no. 10AC dated 23.09.2021 u/s\n12A(1)(ac)(i) of the Act\n88-90\n19.\nCopy of registration certificate in form no. 10AC dated 28.02.2023 u/s\n80G(5) of the Act\n91-92\n20.\nCopy of notice issued u/s 12AB(4)(b)(i) of the Act dated

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

capital account is not acceptable as it is contrary to the preponderance of probabilities and common course of human conduct. In view of this, we confirm the order of the Assessing Officer and the learned CIT(A) in this regard. The ground is rejected" 18 MOHAN LAL ASHOK KUMAR SARRAF VS DCIT, CENTRAL CIRCLE-1 JAIPUR Some of the factors