SHIVA CORPORATION (INDIA) LIMITED,JAIPUR vs. DY. CIT, CC-3, JAIPUR

In the result, appeal of the assessee stands allowed

section 2(14) are not outside the purview of the\ndefinition of the capital asset and thus the gain on the sale of the same is\nchargeable to tax.\nFROM DELT\n99 DT. 24-7-99\nER KUMAR\nVAN\nDECLA\nETTE\nADON NO\n1\nT. & C.\nSENIOR TOWN PLANNER\nPAN CHIULA\nCHIEP COORDINATOR PLANNER DIRECTOR T&C PLANNING\nNCRPANG-KULA

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

RAJASTHAN EXPORT PROMOTION COUNCIL,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical\npurpose

gains of business, the condition that such income would not be liable to\ninclusion in its total income under the provisions of section 11 shall not\napply in relation to such income, if—\n(a) the institution or fund maintains separate books of account in respect of\nsuch business;\n(b) the donations made to the institution or fund

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)

gains of business or profession",— (a) in the case of any assessee— [(i) any interest (not being interest on a loan issued for public subscription before the 1st day of April, 1938), royalty, fees for technical services or other sum chargeable under this Act, which is payable,— (A) outside India; or (B) in India to a non-resident, not being

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

80G(5) to the\nassessee-society. [Para 17]\n120-132\nBENEFITS TO TRUSTEES IS NOT GROUND FOR CANCELLATION\n13.\nTamil Nadu Cricket\nAssociation\nDIT(Exemptions)\n[2013]\ntaxmann.com\n(Madras)\nV.\n40\n250\nThus in contract to section 12AA(1)(b), where the grant of\nregistration requires satisfaction about the objects of the\ntrust as well as genuineness

RIDDHI SIDDHI SEWA SANSTHAN,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Completion Of The Processing U/S 143(1). 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3.Necessary Cost Be Awarded To The Assessee.”

80G of IT Act, 1961. It filed the return on 07.11.2023 declaring Nil income after claiming exemption u/s 11 of the Act. In the return of income, against donation receipt of Rs.13,35,100/-, expenditure of Rs.11,88,030/- was claimed as application of income and surplus of Rs.1,47,069/- was claimed exempt u/s 11 of the Act. However

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

capital gain as declared\nRs.58,45,354\nin ROI\n7.\nIncome from other sources\nInterest Income on FDR\nInterest on IT Refund\n3,36,13,023\n10,21,98,628\nSale of Scrap\n11,47,206\nIncome from sale of investment\n1,44,75,664\nRs.15,14,34,521\nconsidered separately in computation\nGross Total Income\nRs.273