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

disallowance can be made u/s 40A (3) or any other provisions. The proviso to Section 40A(3) makes an exception

SMT. MANJU GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the ground of the assessee's appeal is allowed

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

M/S SKYWAYS TOWNSHIP PVT LTD. 1/2 LIC FLATS, VIDYADHAR NAGAR, SECTOR-6, JAIPUR,JAIPUR vs. DCIT CIRCLE-4, JAIPUR, JAIPUR

In the result, the ground of the assessee's appeal is allowed

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

M/S SKYWAYS TOWNSHIP PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, the ground of the assessee's appeal is allowed

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

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). The CIT(A) deleted the disallowance made under section 40A(3). Revenue aggrieved with the order

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

disallowed the said amount as per the provisions of section 40A(3) of the Act while passing order under section

AMIT COLONIZERS LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 40A(3) attracted on these payment and same is disallowed. S. No.3:- The assessee company purchased agricultural land of Rs. 9089000/- from

MURLI DHAR UPADHYAY,JAIPUR vs. ITO WARD 6(3), JPR, JAIPUR

In the result, stands allowed

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

section 40A(3) of the I.T. Act, 1961. The AO further noted that assessee made payments of Rs. 55,34,000/-on bank holidays which are excluding the purview of sec 40A(3) of the I.T. Act, 1961. The AO thus disallowed

MS SURBHI AGRAWAL ,JAIPUR vs. PCIT-2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

disallowance under section 40A(3) of the Act. Ground No. 3 is regarding disallowance of deduction under section 80C of the Act. 9. The ld. A/R of the assessee

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

disallow while reopening the assessment by invoking the provisions of Section 40A(3) of the Act. 3. On the other

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

disallow while reopening the assessment by invoking the provisions of Section 40A(3) of the Act. 3. On the other

AMAN EXPORTS INTERNATIONAL,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 40A(3) only empowers the assessing officer to disallow the deduction claimed as expenditure in respect of which payment

ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR vs. M/S. SILVEX & COMPANY G-1/35 TO 37, 47, 48 EPIP, JEWELLERY ZONE, SITAPURA INDUSTRIAL AREA, JAIPUR, JAIPUR

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

disallowance can be made under section 40A(3) – [Section 145, Read with section 40A(3), of the Income-Tax Act, 1961 – Method

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

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

disallowance can be made under section 40A(3) – [Section 145, Read with section 40A(3), of the Income-Tax Act, 1961 – Method

NEERAJ SUWALKA,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is dismissed

3) r.w.s. 153A of the Act wherein the AO made a disallowance of Rs. 11,25,800/- invoking the provisions of Section 40A

NEERAJ SUWALKA,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is dismissed

3) r.w.s. 153A of the Act wherein the AO made a disallowance of Rs. 11,25,800/- invoking the provisions of Section 40A

NEERAJ SUWALKA,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is dismissed

3) r.w.s. 153A of the Act wherein the AO made a disallowance of Rs. 11,25,800/- invoking the provisions of Section 40A

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance under Section 40A(3) is unjustified and should be\nreversed.\n3.\nThe salary disallowance is without merit and should