ARJUN RAM GURJAR,VILLAGE GUDA MANPURA, TEHSIL MASUDA, BEAWAR, AJMER vs. CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Us.

197/- towards employee’s contribution towards ESI and PF. On appeal, the ld. CIT(A), NFAC has confirmed the disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

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)

1,99,000 only. The assessee was neither incurred any expenditure to earn this exempt nor claimed any expenditure in return of income. 2. As per the provisions of section 14A of Income Tax Act,1961 and rules 8D of Income Tax Rules 1962 which further clarify by circular No. 5/2014 dated 11.02.2014no deduction in respect of expenditure incurred

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

disallowance could be made u-s\n43B or section 36(1)(va). No substantial question of law arises out of the\nimpugned orders of the ITAT. Commissioner of Income Tax vs. M-s\nState Bank of Bikaner & Jaipur (D.B. Income Tax Appeal No.177-2011);\nCommissioner of Income Tax vs. Jaipur Vidyut Vitaran Nigam Ltd. (D.B.\nIncome Tax Appeal No.189-2011), followed.\"\n4.2.4The

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

197 Taxman 415 (Del.) has stated that the law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. ITA No. 960/JP/2018 & CO No.05/JP/2020 10 M/s Apollo Animal Medical Group Trust vs. ITO (E) The disclosure must be true and full. Material facts are those facts which, if taken into account would have

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-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

section 150 of the Act, in the case of the appellant appropriately as per the facts of the case and as per above findings. Thus these grounds of appeal are hereby allowed.” 5.2 I have considered the facts of the case and written submissions of the appellant as against the observations/findings of the AO in the assessment order

GEETANJALI HOTELS & PROMOTERS PVT LTD,JAIPUR vs. ACIT, JAIPUR

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

section 36(1)(iii). The view which has been taken by the division Bench in Phaltan Sugar Works (supra) has expressly now been overruled by the Supreme Court in the case of S.A. Builders Ltd. ( supra). [Para 9]” 4. Not all the Loans are given in current year: 4.1 As mentioned earlier the assessee made investments in these ongoing concerns

GEETANJALI HOTELS & PROMOTERS PVT LTD,JAIPUR vs. ACIT, JAIPUR

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

section 36(1)(iii). The view which has been taken by the division Bench in Phaltan Sugar Works (supra) has expressly now been overruled by the Supreme Court in the case of S.A. Builders Ltd. ( supra). [Para 9]” 4. Not all the Loans are given in current year: 4.1 As mentioned earlier the assessee made investments in these ongoing concerns

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)

disallowance was made wereprimarily payment to RTO's which can be categorized under following heads: Professional Automotives Private Limited vs. ACIT The appellant contention is that except Shasti, all the payments are basically in the nature of technical default which are compensatory in nature and the same can't be termed as offence/violation of law an the payments made

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance confirmed by Ld. CIT (A) is set-aside and the AO is directed to allow the same. Ground No. 2 (A.Y. 2018-19 & 2020-21) is allowed for both the years. 28. Ground No. 3 (A.Y. 2018-19) The Ld. CIT (A), NFAC has erred on facts and in law in upholding the order of AO in making addition