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2 results for “disallowance”+ Section 13Aclear

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Key Topics

Section 40A(2)(b)3Section 115B2Cash Deposit2

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

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

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

13A)has filed justification for the payment of salary which is reproduced at Para 4.2 of the assessment order. Thereafter the AO without specifying as to how the salary so paid is unreasonable or excessive, made the disallowance which is against the provisions of section

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

ITA 582/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18
For Respondent: \nSh. Sunil Porwal, CA (Th. V.C.)
Section 143(3)Section 145(3)Section 69A

13A, 13B)\n(9) That the business of jewellery of assessee has only started in the year 2015\n(September'14) & figures of sales of this year v/s last year are not\ncomparable. Also last year sales was just Rs. 3,98,600/- whereas this year it\nis Rs. 1,04,81,531/-.\nFurther the sales effected higher prior