A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

disallow of deduction of such payments/expenses which were not through bank either by crossed cheques or by demand draft or by pay order. It was further held by the Hon’ble High Court that: “……Apparently, this provision was directly related to curb the evasion of tax and inculcating the banking habits. Therefore, the consequences, which were to befall on account

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

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

disallow of deduction of such payments/expenses which were not through bank either by crossed cheques or by demand draft or by pay order. It was further held by the Hon’ble High Court that: “……Apparently, this provision was directly related to curb the evasion of tax and inculcating the banking habits. Therefore, the consequences, which were to befall on account

AJEET SINGH,JAIPUR vs. ITO WD 6(1), JAIPUR

In the result, the appeal of the assessees is allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Being aggrieved by the impugned order issued U/s 143(1) of the IT Act, the assessee is preferred an appeal before the ld. CIT(A). The assessee filed complete details of the entire payments i.e. employee

ACIT, KOTA vs. VASTUVEDIK COLONIZERS & DEVLOPERS PVT. LTD., KOTA

In the result, ground no. (ii) of the revenue is dismissed and ground no

Bench: The Hon’Ble High Court Was Disallowance

disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Accordingly, we confirm the order of CIT (A) allowing the claim of assessee and this issue of revenue's appeal is dismissed." 3. We find no substantial question of law is involved in this case and therefore, we refuse to admit the appeal. Accordingly

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

194(C)(6) of the Act, once the transporters have provided the PAN details to the deductor then no deduction is required to be made on freight payment to such transporters as per section 194C(6) of the Act. Regarding non filing of 3 ACIT, Bharatpur Vs. M/s Arihant Trading Co. Pahari, Bharatpur TDS return and whether it would attract

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

section 194a and 194 h needs to be fully allowed. Hence the proportionate TDS, disallowed to the extent of rupees

SANTOSH CHOUDHERY,BARAN vs. ITO WARD-BARAN, BARAN

In the result, the appeal of the assessee is allowed as indicated above

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

disallowance of credit of TDS, u/s 194H & 194Q amounting to Rs. 2,62,264/-made by the DCIT, CPC Bangalore, as per the provisions of rule 37BA of Income Tax Rules 1962, while processing return u/s 143(1) of the Act on 11/01/2024.’’ 2.1 The only issue involved in the present appeal is with regard to denial of credit

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

disallowance under section 143(1), does seem incongruous." 1.3.3 Similarly the Hon'ble ITAT in the case of P.R. Packaging Service vs. ACIT 25(3), Mumbai ITA No. 2376/Mum/2022, addressed a situation identical to that of the assessee company. In this case, additions made with respect to S. 36(1)(va) under S. 143(1) were deleted

M/S MITTAL PHARMA PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-1-2, JAIPUR

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

section 40(a) (ia) r.w.s 194A(1) & 194(3) (iii) of the Act and has disallowed the sum of Rs. 6,99,639/- thereof

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

disallowed Rs. 2,09,794/-. 15 Infoobjects Software India Pvt. Ltd. vs. DCIT Before us ld. AR of the assessee cited the decision of co-ordinate bench of ITAT Bangalore in the case of Ratnagiri Impex Private Limited Vs. DCIT [ 52 taxmann.com 111 ]. The bench noted that ITAT Bangalore decision refers the Bombay high court decision in the case

M/S BANNALAL JAT CONSTRUCTIONS PVT. LTD.,BHILWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER

In the result, appeal of the assessee is allowed

section 153A, the AO made disallowance of Rs. 3,16,194/- on account of the expenditure incurred on increase of authorized

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

section 194-I of the Act and 30% of the balance amount of Rs.3,20,28,825/- on which no TDS was deducted u/s 194-I of the Act i.e. Rs.96,08,647/- should have been disallowed

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

MOUNT SHIVALIK INDUSTRIES LTD.,ALWAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, ALWAR

In the result the ground of appeal is allowed for statistical purposes

disallowed unloading expenses incurred by the assessee by invoking provisions of Section 40(a)(ia) of the Act. It was submitted that the assessee has engaged spot labourers for the unloading of Beer cases from Truck at the various Depots/Godowns of BSBCL/RSBCL. It was submitted that the responsibility to transport the beer cases from the assessee’s premises

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

section 40(a)(ia) amounts to punishing the appellant for a same offence on double occasions, which is not permitted by law, as stipulated in the decision given in the case of Devi Prasad Vishwanath Prasad (1969) 72 ITR 194(SC). Further, recently in the case of ACIT V/s M/s. Choudhary & Brothers, Jaipur in ITA No.879/JP/2011the Tribunal has observed that

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.

Section 10(23C) is to ignore the language of the section and to ignore the tests laid down in Surat Art Silk Cloth case (CIT v. Surat Art Silk Cloth Manufacturer's Association [1980] 2 SCC 31) Aditanar case (Aditanar Educational Institution v. CIT [1997] 3 SCC 346) and American Hotel & Lodging Association, Educational Institute v. CBDT

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.

Section 10(23C) is to ignore the language of the section and to ignore the tests laid down in Surat Art Silk Cloth case (CIT v. Surat Art Silk Cloth Manufacturer's Association [1980] 2 SCC 31) Aditanar case (Aditanar Educational Institution v. CIT [1997] 3 SCC 346) and American Hotel & Lodging Association, Educational Institute v. CBDT

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.

Section 10(23C) is to ignore the language of the section and to ignore the tests laid down in Surat Art Silk Cloth case (CIT v. Surat Art Silk Cloth Manufacturer's Association [1980] 2 SCC 31) Aditanar case (Aditanar Educational Institution v. CIT [1997] 3 SCC 346) and American Hotel & Lodging Association, Educational Institute v. CBDT