ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. M/S GANPATI EXCLUSIVE DESIGNER SAREES PVT. LTD., JAIPUR

In the result, appeal of the assessee is allowed

56(1) of the Act. 8. In the result, appeal of the revenue is dismissed. 9. Now we take ITA No. 1081/JP/2018 This is an appeal filed by the assessee against the order of ld.CIT(A)-I, Jaipur dated 31/07/2018 for the A.Y.2014-15 in the matter of order passed U/s 143(3) of the Act. 10. In this appeal

M/S GANPATI EXCLUSIVE DESIGNER SAREES PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

56(1) of the Act. 8. In the result, appeal of the revenue is dismissed. 9. Now we take ITA No. 1081/JP/2018 This is an appeal filed by the assessee against the order of ld.CIT(A)-I, Jaipur dated 31/07/2018 for the A.Y.2014-15 in the matter of order passed U/s 143(3) of the Act. 10. In this appeal

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

In the result, appeal of the revenue is dismissed

disallowance under section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56

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 under section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56

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

In the result, appeal of the revenue is dismissed

disallowance under section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56

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

56,000 | Nil | Set aside\n| on account of reduction in\n| nature of land\nunder\n| litigation\n| Short credit of TDS | 1,44,565 | 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

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

disallowance of Rs.2,65,591/- u/s 36(1)(va) r.w.s. 2(24) on account of delayed payment of employees contribution towards PF & ESI. AO Pg 3-5 CIT(A) Pg33-37 Facts& Submission:- 1. The AO observed that assessee has deposited the amount of employee’s contribution towards PF amounting to Rs.2,64,292/- and ESI amounting to Rs.1

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

disallowance of Rs.2,65,591/- u/s 36(1)(va) r.w.s. 2(24) on account of delayed payment of employees contribution towards PF & ESI. AO Pg 3-5 CIT(A) Pg33-37 Facts& Submission:- 1. The AO observed that assessee has deposited the amount of employee’s contribution towards PF amounting to Rs.2,64,292/- and ESI amounting to Rs.1

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

disallowance of Rs.2,65,591/- u/s 36(1)(va) r.w.s. 2(24) on account of delayed payment of employees contribution towards PF & ESI. AO Pg 3-5 CIT(A) Pg33-37 Facts& Submission:- 1. The AO observed that assessee has deposited the amount of employee’s contribution towards PF amounting to Rs.2,64,292/- and ESI amounting to Rs.1

SAKET AGARWAL,JAIPUR vs. ITO WARD 2(3) JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

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

56,611/- Total Rs.3,17,55,786/- 3.5 The Ld. AO made addition of all the sundry creditors as listed herein above in the hands of the assessee on the reason that notices issued u/s 133(6) of the act and summons u/s 131 were issued but were not served to these parties. Since, the assessee could not proof these

LALIT KUMAR ARORA,JAIPUR vs. ACIT, CR-2, , JAIPUR

In the result, the appeal of the assessees is allowed

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

56,207/- pertaining to employees contribution made towards ESI & PF which was paid by the appellant company after the "due date" under respective statute of ESIC/PF. This disallowance was made by the AO under section 143(1

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

1 April 2018 that where such donations are made with specific directions to form part of corpus of the recipient entity, it will not be considered as application of income in the hands of the donor entity. However, the donations with no specific directions to the recipient entity continue to be eligible as application of income. 48. In the instant

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

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

56 purchase 27.03.2017 Local Varndavan Jewellers 11,24,692.30 57 purchase 27.03.2017 Local Varndavan Jewellers 26,69,850.51 58 purchase Total local purchase of goods in 1,65,78,399.57 59 A.Y. 2017-18 Total Import and local purchase in 3,17,92,051.82 60 A.Y. 2017-18 The above detailed import, local purchases as well as VAT tax free

SMT. INDIRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeals of the assessee in ITA No

56,420/- which includes surrendered income of Rs. 3,85,39,399/- on account of Long Term Capital Gain. The assessment was completed under section 143(3) read with section 153B of the IT Act on 27.12.2017 at the total income of Rs. 4,52,42,549/- which includes addition of Rs. 43,639/- on account of short declaration

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 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1,56

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 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1,56

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 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1,56

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 40A(3) of the Act. In view of the above discussion, it is held that the AO was justified in making disallowance of Rs. 5,94,412/- u/s 40(a) (ia) of the Act including Rs. 45,000/- u/s 40(a)(ia)/40A(3))and thus, the same is hereby sustained. Disallowance of Rs. 1,56

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section with effect the A.Y. 2009-10 and onwards. The learned assessing officer disallowed the benefit of exemption to the appellant in the assessment order on the ground that the appellant has violated the investment norms as provided under the four for the trust. It is an undisputed fact that the appellant is having investment in equity shares