RITESH KUMAR GARG,JAIPUR vs. ITO, WD 4(2), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Ld. Cit (A). The Ld. Cit

section 90 read with Rule 128(9) is a procedural law and should not control the claim of FTC. 6 Shri Ritesh Kumar Garg, Jaipur. It is further submitted that even in the context of 32AB, 80HHC(4), 80-IA(7), 10A(5) etc, wherein there is specific provision for disallowance

INCOME TAX OFFICER, JAIPUR vs. GOENKA JEWELLERS, JAIPUR

In the result, Ground No. 2 raised by the revenue is also dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalito, Ward 2(1), Jaipur ...... Appellant

disallowing deduction claimed u/s. 10AA the CIT (A) allowed claimed deduction u/s. 10AA which appeal orders for Α.Υ. 2010-11 & 2011-12 have also been confirmed by Hon'ble ITAT dismissing the appeal filed by department. The appeal for A.Y. 2012-13 filed by department before ITAT has also been heard in last days and order is awaited

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

Section 10A was allowed in excess, was based on nothing but a change of\nopinion on the same facts and circumstances which were already in his knowledge\neven during the original assessment proceedings.”\nYour honour(s) may please appreciate that in the instant case also the phraseology of\nthe Show Cause Notice and various noting in the note-sheet during

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance of 50% of the salary is unjustified and not as per law.” 5.2 Moreover, the ld. CIT (A) in his finding has contradicted with the finding of the AO wherein he has mentioned that the assessee has not filed any evidence to show that actual services rendered by these persons, but at the same time ld. CIT (A) stated

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed if the assessee does not file Form 67 within the due dates prescribed under Section 139(1) of the ITA. It is submitted that there are many sections in the ITA which specifically denied deduction or exemption or relief in case the return is not filed within the prescribed time frame. Attention is drawn toward Section 80AC, Section 80IA

GANPATI GEMS & JEWELLERS,JAIPUR vs. ASSTT./DY. CIT, CIRCLE 6, JAIPUR, JAIPUR

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

disallowed\nthe exemption in view of section 10A(5) for not furnishing the said certificate\nalong with the return of income

DATA INGENIOUS GLOBAL LIMITED,ALWAR RAJASTHAN vs. ACIT, CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed with no orders as to costs

sections": [ "10A", "115JB", "292B", "14A", "35D" ], "issues": "Whether the disallowance of deferred revenue expenditure is justified, considering the principle of consistency

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

10A, we are of the considered opinion that it will be open for the department while making assessment to follow provision of section 11(5) and section 13 to disallow

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also

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

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