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. 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

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

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

section 194C(7) are independent to each other and can join together not be read ITA 977 to 979/JP/2018 & 1122/JP/2018_ 46 Zuberi Engineering Vs DCIT. together to attract the disallowance

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

section 194C(7) are independent to each other and can join together not be read ITA 977 to 979/JP/2018 & 1122/JP/2018_ 46 Zuberi Engineering Vs DCIT. together to attract the disallowance

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

section 194C(7) are independent to each other and can join together not be read ITA 977 to 979/JP/2018 & 1122/JP/2018_ 46 Zuberi Engineering Vs DCIT. together to attract the disallowance

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

section 194C(7) are independent to each other and can join together not be read ITA 977 to 979/JP/2018 & 1122/JP/2018_ 46 Zuberi Engineering Vs DCIT. together to attract the disallowance

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

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

disallowing a sum of Rs. 16,46,879/- under section 36(1)(va) read with section 2(24)(x) and the learned

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 which has been substituted by the AO by estimation of profits. 40. Now coming to the specifics of the transactions under consideration, on perusal of Annexure 4 of the special audit report and the explanation offered by the assessee during the course of assessment proceedings, it is noted that in entries starting from 1 to 67 except

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

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

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