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7 results for “disallowance”+ Section 245Dclear

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Key Topics

Addition to Income7Disallowance6Section 132(1)4Section 143(2)4Section 12A3Section 103Section 143(3)3Section 1393Section 139(5)3Section 153A

M/S ALLEN CAREER INSTITUTE,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, KOTA

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

ITA 617/JPR/2018[2013-14]Status: DisposedITAT Jaipur04 Aug 2022AY 2013-14
For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(3)Section 234ASection 244ASection 37(1)

section 245D(3) dated 30.04.2019, it is pointed out that the scholarship payment is only a contingent and unascertained liability which has been disallowed

SH. ABHAY KUMAR GODHA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

3
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ITA 546/JPR/2025[2017-18]Status: DisposedITAT Jaipur21 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 546/JPR/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Shri Abhay Kumar Godha 750, Achariyon Ka Rasta, Kishan Pole Bazar Jaipur - 303 003 (Raj) बनाम Vs. The ACIT Circle-1 Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं. / जी.आई.आर. सं./PAN/GIR No.: AAPPG 4721K अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri P.C. Parwal, CA राजस्व की ओर से / Revenue by: Shri Gaurav Awasthi, JCIT-DR स

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 115BSection 250Section 36(1)(va)Section 69A

section 115BBE substituted by Taxation Laws (Second Amendment Ac1, 2016 which received the assent of President on 15.12.2016 and made applicable from 01.04.2017 is applicable to any transaction from 01.04.2017 onwards and not to any transaction prior to 01.04.2017 as held by Hon'ble Madras High Coat in case of SMILE Microfinance Ltd. Vs ACIT vide order

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

ITA 685/JPR/2023[A.Y. 2016-2017]Status: DisposedITAT Jaipur10 Apr 2024
For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 10Section 11Section 11(1)(a)Section 12ASection 245D(4)

245D(4) of Act on 30.06.2017. For the year in appeal, as against nil taxable\nincome, the income assessed by ld. AO was Rs.26,28,95,700/- for the reason that ld. AO did not\nallow depreciation of Rs.16,66,58,482, educational expenses of Rs.2,64,16,748/- incurred on\npractical training to the students of BJMC (Bachelor degree

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

245D(1) dated 08-05-2017. M/s RT Industries\nhad filed a Writ Petition before the Hon'ble Delhi High Court against this order.\n(ii) It is clarified that the above exhibits contain the entries related to M/s Rajesh\nProducts also, apart from those related to M/s RT Industries. For instance, the\nfollowing page nos. of exhibits mention

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1300/JPR/2019[2014-15]Status: DisposedITAT Jaipur03 Jan 2022AY 2014-15
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

disallowance of indexation cost. 3. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur is justified in treating the shops sold as capital asset instead of stock in trade. 4. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1301/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jan 2022AY 2015-16
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

disallowance of indexation cost. 3. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur is justified in treating the shops sold as capital asset instead of stock in trade. 4. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1299/JPR/2019[2013-14]Status: DisposedITAT Jaipur03 Jan 2022AY 2013-14
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

disallowance of indexation cost. 3. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur is justified in treating the shops sold as capital asset instead of stock in trade. 4. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A)-4, Jaipur