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214 results for “disallowance”+ Section 40A(9)clear

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Delhi1,342 Mumbai1,275 Chennai553 Pune533 Kolkata489 Bangalore487 Ahmedabad353 Hyderabad228 Jaipur214 Raipur142 Surat133 Indore118 Chandigarh111 Amritsar108 Visakhapatnam103 Cuttack96 Cochin81 Rajkot62 Nagpur44 Lucknow33 Agra32 Allahabad27 Karnataka24 Jodhpur23 Guwahati16 Dehradun12 Patna12 Ranchi12 SC10 Varanasi8 Calcutta5 Jabalpur5 Punjab & Haryana2 Telangana2 Kerala1 A.K. SIKRI N.V. RAMANA1 Panaji1 Rajasthan1

Key Topics

Section 143(3)88 Addition to Income86 Disallowance56 Section 26341 Section 145(3)39 Section 40A(3)37 Section 35A26 Section 25024 Section 153A24 Section 68

A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1065/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 May 2018AY 2013-14

For Appellant: Shri Rajeev Sogani (C.A)For Respondent: Shri J. C. Kulhari (JCIT)

section 40A(3) of the Act. However no disallowance was made in respect of cash payment for stamp duties and court fees paid by the assessee. 9

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

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

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08

Showing 1–20 of 214 · Page 1 of 11

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23

For Appellant: Sh. S. R. Sharma (CA) &

For Respondent: Sh. B. K. Gupta (CIT)

Section 153ASection 253(5)Section 40A(3)

disallowed u/s 40A(3) of the Act. The Hon’ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon’ble High Court refers to the decision of the Hon’ble Rajasthan High Court in case of Smt. Harshila Chordia

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

ITA 502/JPR/2016[2010-11]Status: DisposedITAT Jaipur28 Feb 2017AY 2010-11

For Appellant: Shri Vijay Goyal and Shri Gulshan Agarwal, CAFor Respondent: Shri R.A. Verma, Addl.CIT - DR

Section 142Section 144Section 153A

9 M/s. Jadau Jewellers & Manufacturers (P) Ltd. vs. DCIT, Central Circle- 2, Jaipur 1. Trading addition 53097994 27141136 25956858 2. Disallowance u/s 40A(3) of 68329399 67994307 335092 Income Tax Act, 1961. 3. Disallowance u/s 40 (a) (ia) 699228 217614 481614 of Income Tax Act, 1961 4. Addition u/s 68 of Income 7000000 7000000 0 Tax Act, 1961 on account

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

ITA 251/JPR/2019[2015-16]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-16

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition

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

ITA 250/JPR/2019[2015-2016]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-2016

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition

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

ITA 824/JPR/2019[2014-15]Status: DisposedITAT Jaipur22 Jun 2021AY 2014-15

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition

SUBHASH PARETA,KOTA vs. ACIT, KOTA

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

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12

For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 142Section 40A(3)Section 69Section 69C

disallowance under section 40A(3) has been rightly deleted by the ld CIT(A). The ground no. 2 of revenue’s appeal is accordingly dismissed. 29. Regarding ground No. 3 of the Revenue’s appeal relating to deletion of addition on account of unexplained expenditure of Rs 1,18,34,723 under Section 69C, briefly the facts of the case

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17

For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

section 9(1) (vil) so as to deemed to accrue or arise in India Revenue's Appeal dismissed." 8.7 NEC HCL System Technologies Ltd. vs. ACIT (2016) 46 CCH 0396 DelTrib "TDS-Non-deduction-Disallowance u/s 40a

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

ITA 431/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

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

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

disallowing certain expenses debited to profit and loss statement of the appellant, being royalty expense, labour, cess, VAT composition tax and entry tax to achieve the said retention percentage. 2.2. Basis the order passed under section 92CA, the AO had completed the assessment under section 143(3) by passing an order dated 11th December 2017 by making total addition amounting

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

ITA 394/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

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

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

disallowing certain expenses debited to profit and loss statement of the appellant, being royalty expense, labour, cess, VAT composition tax and entry tax to achieve the said retention percentage. 2.2. Basis the order passed under section 92CA, the AO had completed the assessment under section 143(3) by passing an order dated 11th December 2017 by making total addition amounting

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

9) of the Income Tax Act. Since all the grounds of appeal are interconnected, the same are canvassed together for the sake of convenience. Brief facts pertaining to the grounds of appeal are that penalty has been imposed on disallowance made vide order passed u/s 143(3), Rs.66,466/- on account of interest on TDS and Rs.19

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

9) of the Income Tax Act. Since all the grounds of appeal are interconnected, the same are canvassed together for the sake of convenience. Brief facts pertaining to the grounds of appeal are that penalty has been imposed on disallowance made vide order passed u/s 143(3), Rs.66,466/- on account of interest on TDS and Rs.19

AMIT COLONIZERS LIMITED,JAIPUR vs. ACIT, JAIPUR

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

ITA 253/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Sept 2023AY 2012-13

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

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 142(1)Section 143(2)Section 143(3)Section 40A(3)

section 40A(3) of the Act. As the payment disallowed are five different made by the assessee the same is discussed here after one by one. 8.1. As regards the disallowance of Rs. 99,000/- [ wrongly typed in the order as 9

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 291/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 May 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

ITA 744/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 May 2022AY 2014-15

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 201/JPR/2017[2012-13]Status: DisposedITAT Jaipur13 May 2022AY 2012-13

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance is warranted and we uphold the findings of the CIT(A) and reject the ground of the Department. Ground No. 7 relates to allowing rent of Rs. 7,13,862/- paid to a person specified u/s 40A(2)(b). 23. This ground of the Revenue is covered by the decision of the Coordinate Bench of the Tribunal

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

40A(2)(b), we noticed that for making any disallowance under this section, the AO is under obligation to determine that the 9

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14

For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

9 M/s Amrapali Exports, Jaipur Vs. DCIT, Jaipur about disallowance u/s. 40(a)(i) of the Act which is succeeded by the word 'etc' wherein the circular has stated as under: "In computing the profits and gains of a business activity, the Assessing Officer may make certain disallowances, such as disallowances pertaining to sections 32, 40(a)(ia), 40A

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

ITA 359/JPR/2024[2014-2015]Status: DisposedITAT Jaipur29 Nov 2024AY 2014-2015

For Appellant: Shri Priyank Kabra (C.A.) (V.C.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 143(3)Section 147Section 40A(3)

disallowance was made, while under proceedings u/s 147/148 the opinion has changed. 1.2) Opinion while issuing Notice for rectification of mistake apparent on record u/s 154 dated 21/11/2017: ‘Mistake apparent on record' was the opinion of the ld. AO: The ld. AO (new incumbent officer - Shri Ajitesh Kumar) issued a notice that there remained a mistake that is apparent

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

In the result, appeal of the assessee is partly allowed

ITA 649/JPR/2019[2014-15]Status: DisposedITAT Jaipur04 Sept 2019AY 2014-15

For Appellant: Shri Dinesh Kumar Jain (CA)For Respondent: Shri Varinder Mehta (CIT)

Section 143(3)Section 263Section 40A(3)Section 80C

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