INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

29 taxmann.com\n223/140 ITD 429 (Delhi - Trib.)\nSection 10(23C) of the Income-tax Act, 1961 Educational Institutions\nAnnual receipts - Assessment year 2006-07 -Whether in terms of provisions\nof section 10(23C)(iiiad), annual receipts of school or university may be taken\ninto consideration and not total income of society running that school or\nuniversity - Held, yes [Para

RAJASTHAN STATE TEXT BOOK BOARD,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE, JAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Or At The Time Of Hearing.”

29) To do and execute, in general, such lawful acts, deeds, matters and things as are conducive or incidental to or for the attainment of the aforesaid objects or any of them.” Rajasthan State text Book Board vs. ACIT(E) Thus, the pre-dominant objects of the assessee-society are to take over the functioning of erstwhile nationalization Board

SHARMA MODERN PUBLIC SCHOOL SHIKSHA SAMITI,JAIPUR vs. ITO (EXEMPTION), ALWAR

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

Bench: The Ld. Cit (A)

29-6-2005 in a Reference under section 256(1) to which the Petitioner was the applicant. The issue before the Court in the Reference was whether the assessee was entitled to exemption under section 10(22) on interest earned on surplus funds of the school run by the Trust for assessment years 1979-80 and 1980-81. The Division

STATE BANK OF INDIA,JAIPUR vs. ACIT, JAIPUR

In the result, we confirm the findings of the ld CIT(A) and the appeal of

29 October 2013 in this regard.For example, where there is a single itinerary for India and overseas travel is also involved, say, Mumbai-Kolkata-Singapore-Mumbai, and where the designated place in India is Kolkata, the economy class fare by national carrier for journey within India (i.e. Mumbai-Kolkata and Kolkata- Mumbai) is considered as exempt, for the purpose

DILIP SINGH YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD 1(3), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Date Of Hearing.”

disallowance of exemption claimed under section 10(10AA) which was in excess Rs 300000.00. Same was replied by assessee in response column to notice as well as by e mail. The copy of said notice is enclosed as Page No’s 2-4 of paper book and the replies thereto are enclosed as page No’s 5-12 of paper

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

In the result, appeal of the revenue is dismissed

29,30,055 Total Disallowance 35,92,45,372 21 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. Hence, the AO held that the assessee had utilized a part of its borrowing for making investments in group companies without any commercial expediency and, accordingly, a disallowance of Rs. 35,92,45,372/- was made out of the interest

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

29,30,055 Total Disallowance 35,92,45,372 21 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. Hence, the AO held that the assessee had utilized a part of its borrowing for making investments in group companies without any commercial expediency and, accordingly, a disallowance of Rs. 35,92,45,372/- was made out of the interest

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

In the result, appeal of the revenue is dismissed

29,30,055 Total Disallowance 35,92,45,372 21 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. Hence, the AO held that the assessee had utilized a part of its borrowing for making investments in group companies without any commercial expediency and, accordingly, a disallowance of Rs. 35,92,45,372/- was made out of the interest

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

disallowance under section 40A(3) has been rightly deleted by the ld CIT(A). The ground no. 2 of revenue’s appeal is accordingly dismissed. 29. Regarding ground No. 3 of the Revenue’s appeal relating to deletion of addition on account of unexplained expenditure of Rs 1,18,34,723 under Section 69C, briefly the facts of the case

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

disallowed, contribution to Jaipur National University which has not been held to be application of income in view of violation of section 13(1)(c) and section 13(2)(a) of the Act, and addition to fixed Assets which have not been allowed as application of income. Taking into consideration all these issues in addition to systematic generation of surplus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA vs. BHIM SINGH, KOTA

In the result, appeal of the Revenue is dismissed

Bench: The Ld. Cit (A) By The Assessee Which Were Allowed By The Ld. Cit (A) Are To Be Considered In This Appeal

disallowances made by the AO in the assessment framed under section 143(3) were deleted by the ld. CIT (A) as under :- 3 Shri Bhim Singh, Kota. 4 Shri Bhim Singh, Kota. 5 Shri Bhim Singh, Kota. 6 Shri Bhim Singh, Kota. Thus it is clear that the ld. CIT (A) has followed the decision of this Tribunal in assessee

DCIT, CIRCLE-3, JAIPUR, JAIPUR vs. M/S. JOY SYNDICATE & ENCLAVE PVT. LTD. , JAIPUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

section 80113(10) are applicable or not on the sale booked after the insertion of both these clauses. 5. The AO arrived the findings that the assessee company made investment in unquoted shares and Mutual Fund of Rs. 5,29,99,200/- but no expenditure has been debited to P/L account. Under the circumstances, the disallowance

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowance under section 40(a)(ia) read with section 194C of the Act. IN this regard, he placed reliance on the judgement of ITAT Kolkata in the case of Soma Rani Ghosh Vs DCIT Kolkata, ITA No. 1420/KOL/2015. Once the conditions of Section 194C(6) is satisfied, the liability to deduct the TDS would cease and accordingly, application of section

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

In the result, the appeal filed by the assessee is partly allowed with

section 10(23C) from back date are also not according to the law and facts of the case and at the worst after the year of notice it can be done if any. In the case of CIT V/s Manav Vikas Avam Sewa Sansthan 336 ITR 250 (All) it has been held that “9. We have heard the learned counsel

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

10% of the claim. Ground No. 2 is regarding claim of cash discount given to the customers of Rs. 83,000/-. 14. The ld. A/R of the assessee has submitted that the AO has made the adhoc disallowance of Rs. 83,000/- out of the total claim of Rs. 2,70,993/-. The ld. A/R has submitted that the discount

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

10% of the claim. Ground No. 2 is regarding claim of cash discount given to the customers of Rs. 83,000/-. 14. The ld. A/R of the assessee has submitted that the AO has made the adhoc disallowance of Rs. 83,000/- out of the total claim of Rs. 2,70,993/-. The ld. A/R has submitted that the discount

LATE SH. BHIM SEN BATRA L/H SH. HIMANSHU BATRA,ALWAR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

10% of the claim. Ground No. 2 is regarding claim of cash discount given to the customers of Rs. 83,000/-. 14. The ld. A/R of the assessee has submitted that the AO has made the adhoc disallowance of Rs. 83,000/- out of the total claim of Rs. 2,70,993/-. The ld. A/R has submitted that the discount

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed and added to the total income of the assessee's company. 3.3 The assessee carried the issue in appeal before the CIT(A) who also rejected the claim relying upon the decision of the Apex Court in the case of Prakash Nath Khanna. The applicability of the said decision to the facts of the present case is disputed