M/S. K.D.JAIN EDUCATIONAL SOCIETY,MADANGANJ vs. ITO (EXEMPTION), AJMER

In the result the appeal of the assessee is partly allowed

disallowed. “ 7.1 Though, the para 6 talks for disallowance of Rs. 70,00,000/- but while computing the total assessed

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

disallowance was wrongly made. Hence impugned disallowance is hereby deleted in full. Therefore, this ground is allowed. 6.14 Disallowance of Rs.7

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

disallowed on catalyst; v) Curtailing disallowance out of interest paid on borrowed funds to Rs. 24,90,000/- as against

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

disallowed on catalyst; v) Curtailing disallowance out of interest paid on borrowed funds to Rs. 24,90,000/- as against

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

disallowed on catalyst; v) Curtailing disallowance out of interest paid on borrowed funds to Rs. 24,90,000/- as against

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

disallowance of CSR expenses, the penalty imposed on this disallowance is deleted. Further on disallowance u/s 14A of Rs.71,75,575/-, as held

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

disallowance comes to Rs 7,07,227/-. The Assessing Officer failed to make any verification of the amount disallowed by the assessee

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance / additions, the AO has mentioned the heading\nof the aforesaid disallowance as under:\n\"Disallowance u/s 14A – interest free

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

Disallowance\n| made by AO | Addition/\n| Disallowanceremained\n| after CIT(A) order | Addition/\n| Disallowance\n| remained after\n| ITAT

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Disallowance of Rs. 5,00,000/- from depreciation. Apart from the aforementioned disallowances, the Ld. CIT() confirm the action of ld. AO in disallowing

DY. COMMISSIONER OF INCOME TAX, CIRLCE-1, JAIPUR vs. M/S CUROSIS HEALTHCARE PRIVATE LIMITED , JAIPUR

In the result, this appeal of the revenue stands dismissed

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

disallowed the entire expenditure of Rs. 1,51,61,950, 3. That, it was submitted that the Ld. AO disallowed

M/S MORANI CARS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, WARD-6, JAIPUR

In the result the appeal of the assessee is partly allowed

disallowance of Rs. 7,34,800/-. This disallowance is for following expenses claimed by the assessee company and were disallowed

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

disallowance of exemption and that in this year\nthere is no such basis for \"disallowance. Even the disallowance in the\nearlier

ALLEN CAREER INSTITUTE,KOTA vs. JCIT, JAIPUR

In the result, the Grounds No

disallowed. Since similar disallowance was made and confirmed in the preceding years also, hence this year also be disallowed interest

BIMAL ROY SONI,J L N MARG vs. DCIT, CIRCLE - 1, JAIPUR, STATUE CIRCLE

In the result, appeals of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Bimal Roy Soni 11, Chetak Marg, JLN Marg Jaipur cuke Vs. DCIT, Circle-01, Jaipur NCR, Building LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFPPS 1588 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Akhilesh Kumar Jain (C.A.) jktLo dh vksj ls@ Revenue by : Smt Runi Pal (Addl. CIT) a lquokb

disallowance was not warranted under section 14A. 5. Thus interest to be disallowed should be with reference to amount of investment