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)

disallowance u.s. 14A of Income Tax Act,1961 should be made. This fact can be easily verifiable from the Balance Sheet available before ld FAO. Ld PCIT has not specifically pointed out any credible defects in that. The ld. AO satisfied himself about the genuineness of the 27 Career Point Limited, Kota. explanation of assessee. When the legislature has empowered

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

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

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

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

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

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

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

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

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)

270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024, A.Y. 2016-17 10. By way of this appeal, department has challenged, impugned order passed by Learned CIT(A) dated 25.06.2024, whereby Learned CIT(A) deleted addition of Rs. 40,35,43,107/-, made by the Assessing Officer on account of disallowance

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)

270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024, A.Y. 2016-17 10. By way of this appeal, department has challenged, impugned order passed by Learned CIT(A) dated 25.06.2024, whereby Learned CIT(A) deleted addition of Rs. 40,35,43,107/-, made by the Assessing Officer on account of disallowance

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)

270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024, A.Y. 2016-17 10. By way of this appeal, department has challenged, impugned order passed by Learned CIT(A) dated 25.06.2024, whereby Learned CIT(A) deleted addition of Rs. 40,35,43,107/-, made by the Assessing Officer on account of disallowance

SHRI MANOJ KUMAR GUPTA,JAIPUR vs. ITO, WARD 5(2), JAIPUR

In the result, the ground no

section 37. c. More over depreciation is a statutory allowance and there cannot be any disallowance out of such a statutory allowance/deduction iv. Disallowance out of telephone expenses a. These expenses include mobile expenses of the assessee and his wife, who is also working as business manager of the assessee’s sole proprietory concern, namely, Gupta Computers. The expenses

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

270/- made by the Assessing Officer by disallowing contribution to\nDAV Trust Management Society.\nITAT No. 1099/JPR/2024, Α.Υ. 2016-17\n10. By way of this appeal, department has challenged, impugned order\npassed by Learned CIT(A) dated 25.06.2024, whereby Learned CIT(A)\ndeleted addition of Rs.40,35,43,107/-, made by the Assessing Officer on\naccount of disallowance