AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B could not have been applied to the case of the\nassessee."\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B could not have been applied to the case of the\nassessee."\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 43B could not have been applied to the case of the\nassessee.\"\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

SHRI MANOJ MOONDHRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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

disallowance of certain expenses, the AO accepted the returned income of the assessee. The AO subsequently initiated the penalty proceedings under section 271AAB of the Act by issuing the notices dated 29th February, 2016 and 09.08.2016. The AO initially levied the penalty under section 271AAB vide order dated 30.08.2016 @ 10% of the undisclosed income total amounting

SHRI MANOJ MOONDHRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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

disallowance of certain expenses, the AO accepted the returned income of the assessee. The AO subsequently initiated the penalty proceedings under section 271AAB of the Act by issuing the notices dated 29th February, 2016 and 09.08.2016. The AO initially levied the penalty under section 271AAB vide order dated 30.08.2016 @ 10% of the undisclosed income total amounting

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

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

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

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

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

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows: ……………….. ………………. It is indisputable

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

disallowance can be made only on the\nbasis of material collected during the search or requisition\n(emphasis supplied!\nFurther in para 14 Hon'ble Supreme Court has held as under:\n\"14. In view of the above and for the reasons stated above, it is concluded\nas under\n(i)\n(ii)\n(iii) in case any incriminating material

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

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

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

disallowance can be made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra). Besides

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed claim of STCG on the basis of statement made u/s 132(4) and subsequent affidavits. The AO referred & relied on the statements the entry operators. The AO also referred to the report of SEBI, and the report of expert committee. In the detailed submission made by the assessee it has vehemently argued that the settled position

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed claim of STCG on the basis of statement made u/s 132(4) and subsequent affidavits. The AO referred & relied on the statements the entry operators. The AO also referred to the report of SEBI, and the report of expert committee. In the detailed submission made by the assessee it has vehemently argued that the settled position

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

disallowed claim of STCG on the basis of statement made u/s 132(4) and subsequent affidavits. The AO referred & relied on the statements the entry operators. The AO also referred to the report of SEBI, and the report of expert committee. In the detailed submission made by the assessee it has vehemently argued that the settled position

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed claim of STCG on the basis of statement made u/s 132(4) and subsequent affidavits. The AO referred & relied on the statements the entry operators. The AO also referred to the report of SEBI, and the report of expert committee. In the detailed submission made by the assessee it has vehemently argued that the settled position

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

disallowed claim of STCG on the basis of statement made u/s 132(4) and subsequent affidavits. The AO referred & relied on the statements the entry operators. The AO also referred to the report of SEBI, and the report of expert committee. In the detailed submission made by the assessee it has vehemently argued that the settled position