DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

80P(2). In view of above, Ld. CIT(A) has rightly deleted the addition and thus the ground of the department be dismissed.” Rajasthan Cooperative Dairy Federation Ltd. The ld. AR of the assessee in support of disallowance for ESI & PF also 9. filed additional written submission and same is reiterated in here in below: Further Submission

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

C-Deductions in respect of certain incomes.\"\r\nno such deduction shall be allowed to him unless he furnishes a return of this\r\nincome for such assessment year on or before the due date specified under\r\nsub-section (1) of Section 139.]\"\r\nOn a perusal of the aforesaid statutory provision, it transpires that sub-section

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

2) COMMISSIONER OF INCOME TAX vs. RELIANCE\nPETROPRODUCTS (P) LTD.\nSUPREME COURT OF INDIA(2010) 36 DTR 0449, (2010) 230\nCTR 0320, (2010) 322 ITR 0158, (2010) 189 TAXMAN 0322\nA glance at the provision of s.271(1)(c) would suggest that in\norder to be covered, there has to be concealment of the particulars\nof the income

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

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

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

80P(2)(a)(iv) of the Act. The ld. AR for the assessee submitted that even ld. CIT(A) observed in its finding that it requires verification whether sales were made to non- members and if any sales have been made to non-members what is the proportionate profit on such sales may be disallowed from the deduction claimed. Therefore

CHURU ZILA SAHKARI BHOOMI VIKAS BANK LTD.,CHURU vs. ACIT, CIRCLE, JHUNJHUNU

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

C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri G.M. Mehta (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 06/01/2022 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 07/01/2022 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against

THE RAJASTHAN STATE CO-OP. BANK LTD.,JAIPUR vs. DCIT, JAIPUR

In the result, appeal filed by the assessee is dismissed

depreciation has been allowed. On these facts of the case it cannot be concluded that assessee claimed provisions of expenses in P& L A/c and the same were allowed in assessment. In view of this, the provisions of Section 41(1) cannot be applied to assessee when part of carried forward provision for expenses was written back in this year

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

c) The deduction is @ 100% of such profits and gains for first 5 Assessment Years and thereafter a deduction is permissible @ 25% (or 30% where the assessee is a company). (d) Total period of deduction is 10 years, which means 100% deduction for first 5 years from the initial Assessment Year and 25% (or 30% where the assessee

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

C.-Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1)of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made

RENU KHUNTETA,JAIPUR vs. ITO, WARD3(2), JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Or At The Time Of Hearing.”

2) Adjusted total income referred to in sub-section (1) shall be the total income before giving effect to this Chapter as increased by- (i) deductions claimed, if any, under any section (other than section 80P) included in Chapter VI-A under the heading "C.-Deductions in respect of certain incomes"; (ii) deduction claimed, if any, under section 10AA

M/S GIE JEWELS,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, JAIPUR

In the result, the appeals of the assessee are dismissed

2) Adjusted total income referred to in sub-section (1) shall be the total I ncome before giving effect to this Chapter as increased by— (i) deductions claimed, if any, under any section (other than section 80P) included in Chapter VI-A under the heading "C.—Deductions in respect of certain incomes"; 28[***] (ii) deduction claimed, if any, under section