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

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44

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

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44

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

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 234A/B/C are\nof consequential in nature, hence not adjudicated. Accordingly, the grounds of appeal\nraised hereby are disallowed with unwavering resolve.\n7. In the result, the appeals are dismissed.”\n8\nITA Nos.197 to 199/JP/2025\nAhluwalia Erectors & Fabricators Pvt. Ltd.\nHence this appeal.\nGOA 1: Is a general ground of appeal and make be considered while deciding\nthe other grounds

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 234A/B/C are\nof consequential in nature, hence not adjudicated. Accordingly, the grounds of appeal\nraised hereby are disallowed with unwavering resolve.\n7. In the result, the appeals are dismissed.”\n8\nITA Nos.197 to 199/JP/2025\nAhluwalia Erectors & Fabricators Pvt. Ltd.\nHence this appeal.\nGOA 1: Is a general ground of appeal and make be considered while deciding\nthe other grounds

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 234A/B/C are\nof consequential in nature, hence not adjudicated. Accordingly, the grounds of appeal\nraised hereby are disallowed with unwavering resolve.\n7. In the result, the appeals are dismissed.”\n8\nITA Nos.197 to 199/JP/2025\nAhluwalia Erectors & Fabricators Pvt. Ltd.\nHence this appeal.\nGOA 1: Is a general ground of appeal and make be considered while deciding\nthe other grounds

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section 1940(6). In view of this, we do not find any merit in Revenue appeal." (xiv) It may be mentioned that in the case of Soma Rani Ghosh Vs DCIT [2016] 74 taxmann.com 90 (Kolkata - Trib.), it was held

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section 1940(6). In view of this, we do not find any merit in Revenue appeal." (xiv) It may be mentioned that in the case of Soma Rani Ghosh Vs DCIT [2016] 74 taxmann.com 90 (Kolkata - Trib.), it was held

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section 1940(6). In view of this, we do not find any merit in Revenue appeal." (xiv) It may be mentioned that in the case of Soma Rani Ghosh Vs DCIT [2016] 74 taxmann.com 90 (Kolkata - Trib.), it was held

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section 1940(6). In view of this, we do not find any merit in Revenue appeal." (xiv) It may be mentioned that in the case of Soma Rani Ghosh Vs DCIT [2016] 74 taxmann.com 90 (Kolkata - Trib.), it was held

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowed the Freight Expenses of Rs. 1,44,13,853/- [30% of 4,80,46,176/-] by wrongly invoking the Section

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR Disallowance of CSR Expenses Rs.1,41,42,000/- Disallowance u/s 14A Rs. 71,75,575/- After the order of Hon’ble ITAT, AO again issued notice

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 under section 14A read with rule 8D can be made as the assessee has non- interest bearing funds in the shape of share capital and reserves are much more than the investment which may result exempt income. Further, the assessee has not incurred any indirect expenses to earn the exempt income and ld PCIT has not bring any material

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

44,565 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance\nmade by the AO stood confirmed:-\n\n5\nITA NO.309 & 310/JPR/2025\nRAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR\n\nDisallowance of CSR Expenses\nDisallowance u/s 14A\nRs.1,41,42,000/-\nRs.71,75,575/-\n\nAfter the order

SUBHASH PARETA,KOTA vs. ACIT, KOTA

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

section 29 of the Act and is thus not vitiated by estimation of net profit. A detailed discussion in this regard is contained in subsequent paragraphs in relation to addition u/s 40A(3) and 69C of the Act and the same should be read alongwith the present findings. Hence, we confirm the order

M/S. MAHALAXMI SAWS PVT. LTD., H-39, ROAD NO.2B, RIICO INDUSTRIAL AREA, SIRSI ROAD, BINDAYAKA, JAIPUR,JAIPUR vs. INCOME TAX OFFICER WARD-4(2) JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

section 14A and 36 (1)(iii) of the Act. Considering the totality of facts and circumstances of the case, we are of the considered view that the interest bearing funds taken by assessee were utilized wholly and exclusively for the purpose of business, in respect of which no disallowance could be made, therefore, we direct to delete the disallowance

CHIRMI OVERSEAS,JAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is allowed

44-47, Akeda Industrial Area AkedaDungar Road No. 18, VKI Area, NCRB, Jaipur – 302 018 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFC 0210 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Surender Shah, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2022

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Him.

section 14A r.w.r.8D and thereby Rs. 23,20,009/- was disallowed u/s 14A of the IT Act and added back to the taxable income of the assessee. 10. When the assessee carried that matter before the ld. CIT(A) based on the various case laws cited there in ld. CIT(A) restricted the addition u/s. 14A to the extent

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

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