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

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. MOTISONS BUILDTECH PVT. LTD., JAIPUR

In the result, the appeal of the revenue is dismissed

depreciation, unabsorbed allowance, etc. Ordinarily these deductions are permissible in view of the provisions introduced in the statute by the Parliament and the Parliament is equally competent to take away or restrict or limit such allowances for a definite purpose." 5.3 Thus, the legislature never intended to bring tax in such events which otherwise are not taxable at all under

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

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

SUBHASH CHAND SAINI,JAIPUR vs. ITO WARD, BEHROR

In the result the appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of Appeal.”

depreciation for each of the relevant assessment years. (4) Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

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)

depreciation were claimed, there was no failure on the part of the assessee and if at all there was any failure, according to the Commissioner of Income-tax (Appeals), it was on the part of the Assessing Officer, who made the original assessment without going behind the nature of the transactions accepting the details furnished by the assessee. The Tribunal

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

depreciation were claimed, there was no failure on the part of the assessee and if at all there was any failure, according to the Commissioner of Income-tax (Appeals), it was on the part of the Assessing Officer, who made the original assessment without going behind the nature of the transactions accepting the details furnished by the assessee. The Tribunal

M/S URBAN IMPROVEMENT TRUST,BHARATPUR vs. INCOME TAX OFFICER (EXEMPTION), ALWAR

In the result, the appeal of the assessee is allowed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.”

section 11 of the Act and made an addition of Rs. 50 lacs on account of the profit on sale of plots of land. The AO observed that the assessee has sold land either at reserve price or in the auction carried out for obtaining higher sale which is more than cost of acquisition apportion on such land

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

depreciation of Rs. 52,88,222/-) net surplus of Rs. 1,58,99,324/- was claimed as exempt under section 11 and transferred to the corpus fund of the trust in Balance sheet. During the year 4,51,17,188/- on purchase of land and Rs. 45,66,860/- on other assets purchased was stated to be spent on capital

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow the expense of the income as the case maybe, if the same is not income in expense as per the approved bye-law but nonetheless cancellation of registration is uncalled

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow the expense of the income as the case maybe, if the same is not income in expense as per the approved bye-law but nonetheless cancellation of registration is uncalled