ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

gains of business, unless the business is incidental to the attainment of the objectives of the trust or, as the case may be, institution, and separate books of account are maintained by such trust or institution in respect of such business. (5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section

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

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

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

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

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

5-8) was merely not legally justified. 2. No prior detection nor any mala fide intention of the assessee: It is vehemently submitted that totality of the facts & circumstances if considered fairly and honestly, clearly suggest that it is not at all a case of deliberate attempt with a mala fide intention to suppress the income repeatedly but wrongly alleged

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

CENTRAL CIRCLE-1, JAIPUR vs. LATE SHRI SATISH KUMAR AGARWAL, L/H SMT. SANTOSH AGARWAL, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

80G as discussed in para Rs. 2,685/- no. 8 Add : Addition of unexplained Cash found Rs. 32,69,455/- during search as discussed in para no. 9. Add : Addition of on account of excess stock Rs. 2,32,09,339/- found as discussed in para no. 10. Assessed Total Income

DCIT, CIRCLE-6, JAIPUR vs. M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

5) the gross total income means the total income computed in accordance with the provisions of the Act before making any deduction under Chapter VI-A. When an assessee has income from different sources, the total income from each of such sources has to be computed in accordance with the provisions of the Act and the expenditure incurred for receiving

M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

5) the gross total income means the total income computed in accordance with the provisions of the Act before making any deduction under Chapter VI-A. When an assessee has income from different sources, the total income from each of such sources has to be computed in accordance with the provisions of the Act and the expenditure incurred for receiving

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

In the result, the appeal of the assessee is allowed

vi)\nCopy of Reply dated 18.3.2021 filed in response to show cause\nnotice dated 15.3.2021\n95-111\n(vii)\nCopy of Reconciliation Statement of transactions related to Legal\nand Professional charges\n112\n(viii)\nCopy of Reconciliation Statement showing Sale of Scarp and TCS\n113\nS. No.\nPARTICULARS\nPAGE\nNOS.\ntransactions\n(ix)\nCopy of ledger of TDS on rent