SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

Sections 40A(3) of the Act and the expenditure incurred by the assessee and payment made in cash is of such nature that cannot be regarded as inevitable or essential to the business activity of the assessee then, the decision of this Tribunal will not help the case of the assessee. As regard dish installation charges though the assessee

DEPUTY COMMISSIONER OF INCOME TAX (E), CIRCLE, JAIPUR vs. MAHATMA GANDHI CHARITABLE SOCIETY FOR EDUCATION AND RESEARCH, JAIPUR

In the result, the appeal filed by the Revenue is partly allowed for Statistical purposes with no order as to cost

40A(3) of the I.T. Act, 1961’’ 2.1 Brief facts of the case are that the assessee filed its return of income on 29-09-2015 declaring a total income of Rs. 46,000/-. The assessee derives income from educational institute. The assessment was 2 The DCIT (Exemptions) Circle – Jaipur vs Mahatama Gandhi Charitable Society for Education and Resarch, Jaipur

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

3). It is amply\nclear from the facts of the case and abovediscussion that Dr. K.K. Katyal are retrieving\nproperty/ income of the trust for their own personal use and is not using the same for\ncharitable purposes. The applicant has also not submitted any evidence of the retrieved\nproperty/ income being used for charitable purposes. Therefore, it is concluded

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

40A(3) on account of prize distribution expenses on 04.10.2014 amounting to Rs.1,10,000/- and Rs.1,53,000/- and celebration & festival expenses on 21.10.2014 amounting to Rs.37,500/- and 34,000/- have been allowed. 6. Depreciation on furniture and computers was allowed as claimed in the return of income without verification. 7. Vehicle running expenses allowed as claimed

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

section 40A during the year under consideration. The Dy. Commissioner of Income Tax, Transfer Pricing Officer 2(3)(2), New Delhi passed order u/s 92CA(3) of the Act on 31/10/2018 wherein no adverse inference has been drawn in 3 Ritika Vegetable Oil Pvt. Ltd. vs. ACIT respect of the Specified Domestic Transactions undertaken by the assessee company during

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

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

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129 (Raj )wherein it was held as under: 16 SMT. GAYATRI DEVI VS PR.CIT (CENTRAL), JAIPUR “The error envisaged by section 263 was not one which depended on possibility or the guess work but it should be actually an error either of fact or law. Unless the Commissioner categorically says that there

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

40A(3) of cash payment without appreciating the fact that the assessee has failed to establish the fact that these transactions were covered under clause(g) of rule 6DD of the Income Tax Act. 4 The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of appellant proceeding.” First, we take

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

40A(3) of cash payment without appreciating the fact that the assessee has failed to establish the fact that these transactions were covered under clause(g) of rule 6DD of the Income Tax Act. 4 The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of appellant proceeding.” First, we take