JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

Disallowance on account of Excess Depreciation 19,59,272/- 2. Disallowance of Interest on TDS 66,466/- 20,25,738/- In order

RAM RATAN JANGIR,AMER vs. INCOME TAX OFFICER, WARD -7(2), JAIPUR

In the result ground no. 1 raised by the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance out of depreciation by merely presuming use of vehicles for personal use. Also submitted further that, disallowance of depreciation

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

Bench: The Ld. Cit(A).

disallowing depreciation of Rs. 3,66,93,024/-. A detailed depreciation chart is available in the audit report enclosed herewith

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

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

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

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

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

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

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

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

M/S GLAMOUR ENTERPRISES PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

depreciation as per the relevant provisions of the Income Tax Act and the disallowance of depreciation so made by the Assessing

RAJIV GANDHI VIDHYA PITH SHIKSHA,JAIPUR vs. ITO, EXEMPTION W(1), JAIPUR

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

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

Disallowance of depreciation bad in law: At the outset it is submitted that the subjected amount of depreciation of Rs.54

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

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

disallowance of Depreciation on intangible assets of Rs. 42.49.575/- The appellant in its submissions has stated that the above disallowances

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

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

disallowance of depreciation expenses, it is submitted by the appellant that depreciation statements for the relevant period clearly mentioned depreciation

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

In the result, appeal of the revenue is dismissed

depreciation 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. DCIT, KOTA

In the result, appeal of the revenue is dismissed

depreciation 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

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

INCOME TAX OFFICER, WARD-1-1, KOTA vs. SHRI CHANDI RAM, KOTA

In the result, appeal of the revenue is dismissed

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

Disallowance out of depreciation on cars Rs.69,047/-, 7. Disallowance out of depreciation on motor cycle Rs.709/-, 8. Disallowance out of depreciation

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)

disallowing depreciation, stating that this is out of corpus of the Trust. That the Ld. CIT(A) also erred in not allowing

M/S BALAJI CONSTRUCTION,AJMER vs. ACIT, CIRCLE-2, AJMER

In the result the appeal of the assessee is allowed

disallowance of depreciation in the present financial year. Hence, the AO is directed to take remedial action against excessive depreciation

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

disallowance of Rs. 22,50,530/- on account of excess depreciation on building, LTCG Rs. 3,47,485/- on sale