JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

section 13(1)(c) can be charged to tax at MMR but exemption u/s 11 cannot be denied in toto. 2. The Ld. CIT(A), NFAC has erred on facts and in law in confirming the disallowance of Rs. 28,51,300/- by holding that the following amount paid to persons specified u/s 13(3) is unreasonable and unjustified

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

section 13(1)(c) and 13(2)(a) of the IT Act, 1961.” In ITA No. 30/JP/16(Assessee): “Under the facts and circumstances of the case and in law, the ld. AO has erred in holding that depreciation

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

section 32(1) and thus has rightly claimed and been allowed additional depreciation u/s 32(1)(iia). (b) The payment of land tax and service tax was made in the year under consideration against the demand and therefore same is otherwise allowable u/s 43B. ACIT, Circle-1, Kota vs. M/s Mangalam Cement Ltd. Kota 4. The AO thereafter

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

13 Ocean Exim India Pvt. Ltd. vs. ITO i. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. If this healthy rule is not followed, the result will only be undue harassment to assessee and chaos in administration of tax laws. ii. The doctrine of judicial discipline

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

13(1)(b) read with Section 11(5)—Amount said to have received as\r\ndonation was added back to income of assessee under Section 69А—CIT(A)\r\naffirmed view taken by Assessing Officer except for granting partial relief such\r\nas with regard to claim for carry forward of depreciation

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

13 ACIT (EXEMPTIONS), CIRCLE-JAIPUR VS NAVRATAN VIDHA MANDIR SHIKSHA SAMITI development fees received and the addition made to the fixed assets is tabulated as under:- Development Addition to F.Y. fees received Fixed Assets 2007-08 65,14,702/- 1,15,37,323/- 2008-09 1,11,20,120/- 1,62,58,346/- 2009-10 1

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

depreciation and the Assessing Officer did not honour the agreement. 3.1.2. After the coming of Sec. 271AAA applicability of Sec. 271(1)(c) has been completely ruled out by Sec. 271AAA(3). Moreover, the provisions of Sec. 271AAA starts with a non-obstante clause and overrides all other provisions of the Income Tax Act which essentially includes Sec. 271(1

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

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

13 of the paper book filed by the learned counsel which is quoted below for\nbetter appraisal of facts :\n\"Assessee filed the return of income of Rs.39,720 on 25th Jan., 1993.\nAssessment under s.143(3) was completed on a total income of Rs.15,55,579 on\n29th March, 1996 making addition of Rs.15,15,859.\nThe order under