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

In the result, appeal of the revenue is dismissed

48,42,336 931.88 9% 389 70,02,212 4477.20 9% 305 3,74,24,514 6 5.00 9% India Steamship Limited 233 28,726 510.00 9% 233 29,30,055 Total Disallowance 35,92,45,372 21 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. Hence, the AO held that the assessee had utilized a part

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. 3. Necessary cost be awarded to the assessee. Ground No. 1 & 2 raised by the assessee are inter-connected and inter- related against the order passed under section 263 of the IT Act, 1961 and thereby directing the AO to make addition of Rs. 66,30,268/- under section

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)

section 14A(1) of the Act, deduction of that expenditure is not to be allowed which has been incurred by the assessee "in relation to income which does not form part of the total income under this Act". Axiomatically, it is that expenditure alone which has 48 Career Point Limited, Kota. been incurred in relation to the income which

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

In the result, the appeal of the assessee is allowed

disallowance made by ld. AO for Rs. 1,46,126/- being the amount collected from employees towards contribution to welfare funds but deposited later than the scheduled dates as per provisions of PF Act, but deposited prior to filing the return under section 139(1) of the income Tax Act, 1961 ignoring the binding K.P. Airtech vs. DCIT judgment

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

In the result, the appeal of the assessee is allowed

disallowance made by ld. AO for Rs. 1,46,126/- being the amount collected from employees towards contribution to welfare funds but deposited later than the scheduled dates as per provisions of PF Act, but deposited prior to filing the return under section 139(1) of the income Tax Act, 1961 ignoring the binding K.P. Airtech vs. DCIT judgment

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

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

disallowance so made and confirmed qua this issue. 10. Ground No. 2 of the appeal raised by the assessee relates to challenging the order of the ld. CIT(A) in confirming the addition of Rs. 21,80,000/- made by the A.O. U/s 68 of the Act. In this regard, the ld. AR has reiterated the same arguments as were

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

In the result, the ground No

disallowances so made by the Assessing officer. 11. The Co-ordinate Bench in case of ITO vs. Anthelio Business Technologies Pvt. Ltd. 78 taxmann.com 203 (Mumbai) in context of deduction under section 10B relying on the aforesaid CBDT Circular has taken a similar view and it would be relevant to refer to the findings of the Co-ordinate Bench which

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

DANISH PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD-6(1), JAIPUR

In the result, all these appeals of the assessees are allowed

Bench: The Hearing.”

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

disallowance was made by the AO under section 143(1) of the Act on the basis of remarks in the relevant column of Form no. 3CD report attached with the return of income. In the appeal petition, the appellant has stated that total income returned at Rs.24,87,27,450/- has been processed at Rs.30,48

M/S HARVEST GOLD INDUSTRIES PVT. LTD.,L-37, INCOME TAX COLONY, TONK ROAD, JAIPUR vs. CPC, BANGALORE , BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Us.

48,64,313/- towards employee’s contribution towards ESI and PF. On appeal, the ld. CIT(A), NFAC has confirmed the disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section

M/S ZARI SILK (INDIA) PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Us.

48,142/- towards employee’s contribution towards ESI and PF. On appeal, the ld. CIT(A), NFAC has confirmed the disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section