DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

depreciation. The taxpayer has intimidated that he has already\nmoved a petition for rectification of the same, being an error apparent\nfrom record. The taxpayer has also explained / clarified as to why did\nthis error occur. If such a petition has been suo motto moved by the\ntaxpayer, then, I am of the view that, on adverse view with regard

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)

249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3

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

depreciation have been claimed had already been claimed as application of income by the assessee in earlier years.s 4. On the facts and circumstances of the case and in law the ld. CIT(A) erred in deleting addition of Rs. 89,37,519/- u/s 40A(3) without verifying the fact that such expenditure had been claimed by the assessee

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

RAMARPAN EDUCATION SOCIETY,,BHILWARA vs. INCOME TAX OFFICER, EXEMPTION, AJMER

In the result, appeal ITA No

Depreciation of acquisition should be allowed.” The AO rejected the application of the appellant observing that “the issues raised by the assessee do not come under the purview of the provisions of Section 154. Moreover the issue raised in the application u/s 154 are debatable. Further, there is no prima facie mistake apparent from the record which can be rectified

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

depreciation and interest claimed on vehicles of Rs. 5,32,219/-. The disallowance so made and confirmed by the CIT(A) being contrary to provisions of law and facts may be kindly deleted in full. 3. Rs.41,855/-: The Id. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

section 271AAB to levy the penalty and thereby the order of levying the penalty is against the principles of natural justice. The ld. AR of the assessee relying on the various judgement cited in his written submission submitted that when there is no income which is corroborated with the 46 Mangi Lal Kandoi, Jaipur vs. ACIT, Jaipur relevant asset found

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

3) of the Act. However, later on the AO discovered that additional depreciation is not allowed since the assessee is involved into mining industry and not manufacturing anything and applied the decision of the Hon’ble Supreme court in the matter of Lucky Minerals Pvt. Ltd. (supra). In our view the provisions of Section 154 of the Act allows

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

3. Further, even at net level, the Net Cost Plus ('NCP') margin earned by appellant is computed at 7.56%, which is higher than the arm's length margin i.e., the median of the comparable set of 31 companies, computed at 4.52%. - 4. Accordingly, it is submitted that because of the reason that the margins earned by the appellant is much

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

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

depreciation & did different interpretation which is not based on earlier order of Higher Authorities. 6. That the Ld. A.O. grossly erred in charging tax on Charitable expenditure i.e. Food for hunger Rs. 3,52,338.00. The Ld. CIT(A) also erred in not considering the ground. 7 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR 7. That

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

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Depreciation 1,95,731 3 45,06,249 Interest Paid to 16 SHRI KHATU SHYAM BUILDERS VS ACIT, CENTRAL CIRCLE-2, JAIPUR Partners 4 JDA Expenses 7,19,842 5 Salary Site 9,90,578 6 Site Office Expenses 4,599 7 Other Expenses 60,24,706 Total 1,24,41,930 It is also noted that during the course

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)

249 ITR 533 (Bom) (supra). The question before the Bombay High Court is "Whether violation of Section 11(5) r/w Section 13(l)(d) by the assessee-trust attracts maximum marginal rate of tax on the entire income of the Trust? The Bombay High Court held that in case of contravention of Section 13(l)(d), maximum marginal rate

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such