SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

disallowance under section 40A(3) could be made. This view finds support from the judgment of Allahabad High Court in the case of CIT v. Banwarilal Bansidhar [1998] 229 ITR 229 (All.) and recent judgment of Madhya Pradesh High Court in the case of CIT v. Purshottamlal Tamrakar Uchehra [2004] 270

A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

disallowed under section 40A(3) of the Act” [CLC 24-15] 3.18.ii Hon’ble ITAT, Amritsar Bench in the case of Rakesh Kumar (2016) 46 CCH 270

LAKHANI SHOEE CO. PVT. LTD vs. ACIT, ALWAR

In the result, appeal of the assessee in ITA No

270 (Gujarat) 8 ITA No. 854/JP/2016. M/s Lakhani Shoe Co. Pvt. Ltd., Faridabad. (C) It has also been held that in case no income has been earned from investment in respect of which inte4rest is sought to be disallowed u/s 14A of the Act, no disallowance of interest can be made under the aforesaid section

HITESHI ENTERPRISES PRIVATE LIMITED,AJMER vs. ASST DIRECTOR CPC, BANGLORE

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

SHAKUN AYURVED PVT. LTD.SHAKUN AYURVED PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

PROFESSINOAL SOFTEC PVT. LTD.,JAIPUR vs. ACIT, C-6, JAIPUR

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

MONA DEWAN,G1-51, SITAPURA INDUSTRIAL AREA, JAIPUR vs. CPC, BENGALURU/ ACIT, CIRCLE-7, JAIPUR

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

TAXSOFT MARKETING PVT, LTD.,JAIPUR vs. ITO, WD 5(1), JAIPUR

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

AMIT BHAGAT,JAIPUR vs. DCIT-CPC, BANGALORE, DCIT-CPC, BANGALORE

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

HITESHI ENTERPRISES PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, CIT AJMER

Appeals are allowed in terms of our observations recorded hereinabove

270/- 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

DCIT, CR-7, JAIPUR vs. SHRI ANIL GUPTA, JAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: The Hearing” Dcit Vs. Shri Anil Gupta

270/- as professional promotion expenses in the P&L A/c which was to be disallowed as per section 37 of the Act read

BRAHAM PARKASH YADAV,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

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

section 36(1)(va) of the Act of Rs. 2 Braham Parkash Yadav 10,93,988/- and the ld. CIT(A) Faceless also erred in confirming the said addition.” 3. The assessee has also raised additional ground as under:- “1. Disallowance u/s 36(1)(va) amounting to Rs. 10,93,988/- in view of the judgment of Chechmate Services Private

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

In the results the appeal of the revenue stands dismissed and the

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

disallowed in view of the provisions of section 36(1) (iii) of the Act as also in view of the judgments of Hon'ble Superme Court in the case of S.A. Builders and that of Hon'ble Punjab & Haryana High Court of in the case of Abhisekh Industries. 6. Feeling dissatisfied the finding so recorded in the assessment order

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

270 ITR 314/84(MP). Thus when the books of accounts has been rejected and provisions of S. 145(3) of the Act are invoked, no such separate additions can be made in respects of deposits in banks u/s 68/69, disallowance of interest expenses, unsecured loans or creditors, trade creditors on account of 39 Shri Vikram Singh Shekhawat vs DCIT Circle

M/S BALAJI CONSTRUCTION,AJMER vs. ACIT, CIRCLE-2, AJMER

In the result the appeal of the assessee is allowed

section 143(3) but later on disallowed by rectification order for which we came in this appeal. As per past history & depreciation claimed & allowed to us, we enclosed herewith the complete details & accordingly also there is no revenue loss ultimately & specially when we are covered in Highest slab of tax @30% every years& hence we have also not gained

SHARMA MODERN PUBLIC SCHOOL SHIKSHA SAMITI,JAIPUR vs. ITO (EXEMPTION), ALWAR

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

Bench: The Ld. Cit (A)

270/- “ It is manifest from the finding of the AO that while discussing the issue, the AO made 10% disallowance which comes to Rs. 3,33,242/- whereas in the computation of income, the AO has taken the amount of Rs. 7,00,010/- and there is no discussion about the said amount. Accordingly, it appears that this amount

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

Section 40(a)(ia) provides for certain disallowances in certain cases notwithstanding that those amounts are generally allowed under the general section. The computation u/s.29 has to be made u/s.145 on the basis of books of account regularly maintained by the assessee which the Assessing Officer did by estimating the profit at 5% of the sales. The learned Counsel

OM PRAKASH RASORIA,ALWAR vs. ITO, ALWAR

disallowance would be Rs. 11,67,100/- instead of Rs. 15,91,270/- made by the AO. It is stated that the investment made in the name of wife may also be allowed for the purpose of claim of deduction u/s 54B of the I.T. Act in view of judicial decisions in their favour. 5.6 I have carefully considered