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 1940(7), disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section

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 1940(7), disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section

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 1940(7), disallowance under section 40(a) (ia) does not arise, if assessee complies with the provisions of section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

section 194C(7), disallowance under section 40(a)(ia) does not arise if the assessee complies with the provisions of section

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 has been enacted to enforce that taxes and Government dues are\nactually paid when the same is claimed as expenditure, including in respect of\nassessee who maintain accounts on mercantile basis. The AO has disallowed\nthe amount by noting that Government dues have remained unpaid hence the\nsame was disallowed. On the other hand the appellant has applied

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 has been enacted to enforce that taxes and Government dues are\nactually paid when the same is claimed as expenditure, including in respect of\nassessee who maintain accounts on mercantile basis. The AO has disallowed\nthe amount by noting that Government dues have remained unpaid hence the\nsame was disallowed. On the other hand the appellant has applied

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 has been enacted to enforce that taxes and Government dues are\nactually paid when the same is claimed as expenditure, including in respect of\nassessee who maintain accounts on mercantile basis. The AO has disallowed\nthe amount by noting that Government dues have remained unpaid hence the\nsame was disallowed. On the other hand the appellant has applied

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

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

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)

disallowance made by the BP Part-OI)" is not consistent with OI)" is not consistent with assessee under Section 37 assessee under Section 37 amount shown in SI.No.7

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)

7,26,90,293 69,34,83,925 It was also submitted that no exempt income has been earned during the assessment year under appeal so as to attract any disallowance under section

VAIBHAV GLOBAL LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

7.—Where in the case of an assessee who has entered into an international transaction or specified domestic transaction defined in section 92B, any amount is added or disallowed

VAIBHAV GLOBAL LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

7.—Where in the case of an assessee who has entered into an international transaction or specified domestic transaction defined in section 92B, any amount is added or disallowed

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

disallowance can be made towards employees' contribution to provident fund & ES/C." 6. The assessee before the ld. CIT(A) also contended that the amendment brought in by the Finance Act, 2021 in Section 36(1)(va) of the Act and has also referred to the rationale of the amendment as explained by the memorandum in the Finance Bill, 2021. 7

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

In the result, the appeal of the assessee is allowed

7. I have heard the rival submissions and perused the materials on record. The issue in the present ground is with respect to disallowance under section

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

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

7. I have heard the rival submissions and perused the materials on record. The issue in the present ground is with respect to disallowance under section

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

In the result, appeal of the assessee is allowed

7 ITA No. 74/JP/2019. M/s. Modern Insulators Ltd., Jaipur. be out of interest free funds available with it. Accordingly the disallowance made by the AO is not sustainable and the same is deleted. 5.1. As regards the disallowance on account of indirect administrative expenses, it is settled proposition of law that when there is no exempted income earned