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 :\n2.1 The impugned addition of Rs.1,95,27,207/-, consisted of two amounts (i)\nRs.1,30,43,384/- GST payable and (ii) Rs.64,83,823/- service tax payable as on\n31.03.2019. Further the amounts of Service Tax Payable Rs.36,70,091/-was\nrelated to AY 2017-18 and similarly Rs.28,13,732/- related to AY 2018-19, both

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

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

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

In the result, appeal of the revenue is dismissed

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

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

In the result, appeal of the revenue is dismissed

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

192, courts had applied provisions of Section 43B and allowed the deduction of employee’s contribution under section 36(1)(va), which is paid by the taxpayer employer after the said due date but before the date of filing of return under section 139(1). The employee’s contribution is employees’ own money and the employer deposits the contribution

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2, NEAR MODEL TOWN, MALVIYA NAGAR, JAIPUR vs. PCIT – 2, JAIPUR, NEW CENTRAL REVENUE BUILDING

In the result, the appeal of the assessee is allowed

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

disallowance could be effected under Section 14A of the Income Tax Act, 1961 [in short, "Act"] if the respondent/assessee had not earned income which was exempt from imposition of tax. 7.1. The Tribunal has taken a view in favour of the respondent/assessee. 8. Mr Ajit Sharma, who appears on behalf of the appellant/revenue, has fairly placed before us a judgment

RMC GEMS INDIA LTD,JAIPUR vs. ADIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

section 36 (1) (va) and 43B proposed to be introduced by Finance Bill, 2021 (clause 8 & 9 of Bill) will take effect from 1st April, 2021 and wiil accordingly apply to assessment years 2021-22 and subsequent years. Thus no disallowance is to be made for not depositing employees contribution to PF/ESI on due date(s) and deposited late

GOSIL EXPORTS PVT LTD,JAIPUR vs. DCIT, CIRCLE -I, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Due Date Of Filing Return.’’

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble 13 ITA 163/JP/2022 Gosil Exports (P) Ltd. Vs DCIT, Circle-1, Jaipur Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills

DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

SHIIV VEG PRO PRIVATE LIMITED,KOTA vs. CENTRAL PROCESSING CENTER, BANGALORE

In the result, the appeal of the assessee is allowed

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

ASHA PANCHARYA,JAIPUR vs. ITO WARD 5(2), JAIPUR, JAIPUR

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

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

SH. SANJAY PORWAL,50, GRANADE MARG, PRATAP NAGAR, JAIPUR vs. CPC, BENGALURU/ ITO, WARD-6(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

UMANG BOARDS LTD.,JAIPUR vs. ACIT, C-2, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

M/S MAHALAXMI SAWS PRIVATE LTD.,JAIPUR vs. DCIT CPC, BANGALORE

In the result, the appeal of the assessee is allowed’’

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

MODERN MASTI PVT, LTD.,JAIPUR vs. ACIT, CR-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: The Due Date Of Filing Of The Return During The Year.

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability

SH. SANTOSH MAHLA,PROP. PC MANPOWER SOLUTION, F-1/203 ELDECO EDEN PARK, NEEMRANA, ALWAR vs. CPC, BENGALURU/ ITO, WARD-BEHROR, ALWAR

In the result, this appeal of the assessee is allowed

Bench: Due Date Of Filing Of Return Of Income U/S 139(1) Of The Income Tax Act, 1961 (In Short, The Act).

disallowance under section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability