SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

section 145A r.w.s. 43B will not attract disallowance since section 145A does mandate assessee to include service tax portion while

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN STATE GANGANAGAR SUGAR MILLS LIMITED, NEHRU SEHKAR BHAWAN, JAIPUR

In the result the appeal of the assessee is partly allowed

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

145A(b) of the I.T. Act, 1961. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Export pass fee of Rs. 90,00,000/-made by DCIT vs. Rajasthan State Ganganagar Sugar Mills Limited the AO without appreciating the fact that liability to make such payment

RAJASTHAN STATE GANGANAGAR SUGAR MILLS LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result the appeal of the assessee is partly allowed

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

145A(b) of the I.T. Act, 1961. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Export pass fee of Rs. 90,00,000/-made by DCIT vs. Rajasthan State Ganganagar Sugar Mills Limited the AO without appreciating the fact that liability to make such payment

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

disallowance because of the delay in deposit of contribution and those tax payers who have been processed and intimated u/s 143(1) of the Act would go scot- free even if there is delay in deposit of contribution and even if they do not deposit the contribution. 16. We are of the considered view that the ratio decidendi

OM INFRA LIMITED,JAIPUR, RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU, KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

disallowance because of the delay in deposit of contribution and those tax payers who have been processed and intimated u/s 143(1) of the Act would go scot- free even if there is delay in deposit of contribution and even if they do not deposit the contribution. 16. We are of the considered view that the ratio decidendi

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)

disallowable as per proviso to section 69C of the Act. 9.3. Though the interest income is treated as income from business, however the same is treated as taxable in the year of receipt in light of section 145A

FAREED ANWAR,JAIPUR vs. ITO, JAIPUR

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

section 145A(a)(ii) applies only to goods and not services. Service-tax billed on rendering of services is not includble as trading receipts. No disallowance

RAJENDRA KUMAR SANCHETI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Filing Income Tax Return Or Within Grace Period

145A of the Act which says that all receipts should be accounted on inclusive basis and, therefore, made an addition of 10 Shri Rajendra Kumar Sancheti vs. ITO, Ward- 1(1), Jaipur service tax amount to the total income of the assessee—Held, the rigor of section 43B might be applicable to the 'case of sales-tax or excise duty

RAJASTHAN STATE MINES & MINERALS LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purpose

disallowance is called for. It is stated that the Assessing Officer accepted that no direct expenses incurred. However, he disallowed Rs. 1,138/- being ½% of the average investment on account of administrative expenses. 38.3 We find merit into the contentions of the assessee that on investment of Rs. 1 lakhs the assessee had earned dividend income on Rs. 10 lakhs