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

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

In the result, appeal of the revenue is dismissed

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

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

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

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

section 14A of the Act. The\nonly relevant factor is the investments in such assets which have\nresulted or would result in to earning of such income which would\nnot form part of total income. However, neither the assessee\noffered any such disallowance suomoto in the computation of\nincome nor the AO made any disallowance u/s 14A r.w. Rule

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

disallowing a sum of Rs.\n16,46,879/- under section 36(1)(va) read with section 2(24)(x) and the\nlearned

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2, NEAR MODEL TOWN, MALVIYA NAGAR, JAIPUR vs. PCIT – 2, JAIPUR, NEW CENTRAL REVENUE BUILDING

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 of the Act read with rule 8D of the Income-tax Rules, 1962 (“Rules”) • Deduction of tax at source on matching the expense debited in profit and loss account with the amounts reported in clause 34 of the tax audit report • Difference in the amount of unabsorbed business loss allowed to be carried forward

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

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

section 143(1) of the Income Tax Act, 1961. 2. That the ld. CIT(A) has erred in law in sustaining the disallowance made by ld. AO for Rs. 1,46

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

section 143(1) of the Income Tax Act, 1961. 2. That the ld. CIT(A) has erred in law in sustaining the disallowance made by ld. AO for Rs. 1,46

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 of Rs. 2,53,26,820/- under section 14A of the IT Act read with Rule 8D of IT Rules, 1961. The assessee has explained source of investment by submitting that it has total investment in equities and mutual funds of Rs, 22384.52 lacs against which its share capital and reserves stands for Rs. 38508.89 lacs. As assessee

CHANDRA SHEKHAR TIWARI,JAIPUR vs. ASSISTANT DIRECTOR OF CPC, CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

TIRUPATI PLASTOMATICS PVT. LTD.,JAIPUR vs. DCIT CPC, BANGALORE

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

M/S CRIS PHARMA INDIA LTD.,SP-2, 22 GODAM, INDUSTRIAL ESTATE, JAIPUR vs. CPC, BENGALURU/ CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

SH. SAVINDERJEET SINGH,SHOP NO.15, 16, 17, SHANTI TOWER, IIND FLOOR, BEAWAR vs. CPC, BENGALURU/ ACIT, CIRCLE-2, AJMER, AJMER

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

CHANDRA SHEKHAR TIWARI,JAIPUR vs. ASSISTANT DIRECTOR OF CPC, BENGALURU

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

FINGROWTH CO-OPERATIVE BANK LIMITED,JAIPUR vs. ADIT, CPC BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section

THAR HUMAN RESOURCES,JAIPUR vs. ACIT/DCIT CPC OR CIRCLE-3 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance of Rs. 5,46,535/-. The said action is illegal & unjustified & adjustment made to the income of assessee under section