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. Even though it was stated in sub section (7) that person responsible for paying or crediting any sum to the person referred to in sub-section (6

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. Even though it was stated in sub section (7) that person responsible for paying or crediting any sum to the person referred to in sub-section (6

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. Even though it was stated in sub section (7) that person responsible for paying or crediting any sum to the person referred to in sub-section (6

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. Even though it was stated in sub section (7) that person responsible for paying or crediting any sum to the person referred to in sub-section (6

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, by invoking section 14A r.w.r 8D, of Rs. 24,90,000/-. It is submitted that the provisions of section 36(1)(iii) of the Act allow a deduction for interest on 24 ITA NO. 201(6

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

In the result, appeal of the revenue is dismissed

disallowance, by invoking section 14A r.w.r 8D, of Rs. 24,90,000/-. It is submitted that the provisions of section 36(1)(iii) of the Act allow a deduction for interest on 24 ITA NO. 201(6

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

In the result, appeal of the revenue is dismissed

disallowance, by invoking section 14A r.w.r 8D, of Rs. 24,90,000/-. It is submitted that the provisions of section 36(1)(iii) of the Act allow a deduction for interest on 24 ITA NO. 201(6

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 43B could not have been applied to the case of the\nassessee."\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

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 43B could not have been applied to the case of the\nassessee.\"\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

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 43B could not have been applied to the case of the\nassessee."\n1.4.4 CIT v. ATS Real Estate Builders (P.) Ltd. [2025] 172 taxmann.com 611\n(Delhi - Trib.) (DC 14-16) held that,\n“6. The ground no. 2 to 4 of appeal are in respect of single issue i.e. disallowance

DEVIKA BUILDESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

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

Disallowance of expense solely on the ground of non-compliance of notice u/s 133(6) is not legally sustainable. 6. The contention of the Ld. CIT(A) in confirming the addition made by the Ld. AO, on the ground that “notices under Section

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court.” 6

RMC GEMS INDIA LTD,JAIPUR vs. ADIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

section 139 (1), then the same cannot be disallowed in view of the binding precedent of Hon'ble jurisdictional High Court including the decision in case of CIT vs. SBBJ, 99 DTR 131 (Raj.). The Ld. CIT (Appeals) has confirmed the disallowance by purportedly following the decision of Hon'ble jurisdictional High Court dated 13th 6

MODERN INSULATORS LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

6 ITA No. 74/JP/2019. M/s. Modern Insulators Ltd., Jaipur. availability of funds in the year of investment. The AO for the assessment year 2013- 14 has not made any disallowance under section

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 made by Assessing Officer under Rule 8D read with Section 14A. Further, amendment made by Finance Act 2022 is prospective in nature. • PCIT vs. MMTC Ltd. (2022) 6

GOSIL EXPORTS PVT LTD,JAIPUR vs. DCIT, CIRCLE -I, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Due Date Of Filing Return.’’

disallowed under section 438 or under section 36(1)(va) of the LT.Act, In the case of [2014] CIT v.Jaipur Vidyut Vitran Nigam Ltd (49 taxmann.com 540 (Raj), the Hon'ble Rajasthan High Court has held that: "6

M/S DANISH PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

6 M/s. Danish Pvt. Ltd., Jaipur. has held that for the purpose of deducting the tax at source under section 194A, if the assessee has obtained the Form No. 15G/15H, then as per the provisions of section 197A(1A), no disallowance

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowable under section 37 (total of 7a to 7j)". 37 (total of 7a to 7j)". 9 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR 6