THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

14-\n15.\nHon'ble Court held as under\npage No 5 of the order (PB .. Pg No 79-85)\n“Thus it is clear that the Hon'ble High Court has analyzed the provisions of section\n80P(2) and particularly the term 'attributable' used in the section and held that the word\n'attributable to' is certainly wider in import

DCIT, JAIPUR vs. RAJASTHAN FINANCIAL CORPORATION, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: The Hearing.”

disallowance made by the Assessing Officer on account of bad debts but appellant challenged the action of Assessing Officer for application of provision of section 115JB in appeal. In appeal no. 5 Rajasthan Financial Corporation 610/14-15 dated 30.09.2016, CIT(A) has decided this issue in favour of assessee. Against this, department prefer appeal before Hon'ble ITAT, Jaipur

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

14 lacs with the\ndeveloper to year mark the said premises for Rs 70 lacs. Even if for\nthe time being it is assumed that this agreement is merely a letter of\nintent, still amount mentioned in this so called letter of intent can't\nbe changed by either of the party. At the max the parties involved\nmay

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

iii) Disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; Rajasthan Cooperative Dairy Federation Ltd. (iv) Disallowance of expenditure [or increase in income]indicated in the audit report but not taken into account in computing the total

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

iii) Disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; Rajasthan Cooperative Dairy Federation Ltd. (iv) Disallowance of expenditure [or increase in income]indicated in the audit report but not taken into account in computing the total

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

iii) Disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; Rajasthan Cooperative Dairy Federation Ltd. (iv) Disallowance of expenditure [or increase in income]indicated in the audit report but not taken into account in computing the total

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowance under section 40(a)(ia) read with section 194C of the Act. IN this regard, he placed reliance on the judgement of ITAT Kolkata in the case of Soma Rani Ghosh Vs DCIT Kolkata, ITA No. 1420/KOL/2015. Once the conditions of Section 194C(6) is satisfied, the liability to deduct the TDS would cease and accordingly, application of section

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

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

disallowed the interest in accordance with the provision of section 36(1)(iii) of the Act and not as per provision of section 57(iii) of the Act as the assessee has already offered the income under the head income from business Sh. Magendra Singh Rathore or profession. The provision of section both these sections are extracted for the sake

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 2(47) of the Act. 23. Arguments heard. Files perused. 25. As noticed above, the assessee is a public Limited company, having its registered office at Gadepan District Kota and its corporation office of New Delhi and Regional Marketing offices in different states in addition to o10 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 2(47) of the Act. 23. Arguments heard. Files perused. 25. As noticed above, the assessee is a public Limited company, having its registered office at Gadepan District Kota and its corporation office of New Delhi and Regional Marketing offices in different states in addition to o10 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 2(47) of the Act. 23. Arguments heard. Files perused. 25. As noticed above, the assessee is a public Limited company, having its registered office at Gadepan District Kota and its corporation office of New Delhi and Regional Marketing offices in different states in addition to o10 ITA No. 1090, 1097 TO 1099 & 1091/JPR/2024 Chambal Fertilizers and Chemicals

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

14,780/- under the head LTCG exempt\nunder section 10(38) of the Act. (Annexure A/1)\nHe also based on the MCA master data submitted that the company has\nfiled its balance sheet with ROC up to 31/03/2020 & last AGM of company\nwas held on 24/12/2020. The share is also traded on BSE. Based on that\nset of facts