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

70,090/-.\n5.1.3 I have considered the reasoning of the assessing officer and the\nexplanation offered by the appellant. As per the provisions of section 43B,\nPayments in respect of taxes and Government dues can be claimed as\nexpenditure only on actual payment on or before the due date of return. This\nsection has been enacted to enforce.\nThis 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)

disallowance of Rs. 2,21,70,790/- against the indirect expenses under rule 8D (2)(ii). The assessee earned the exempt income of Rs. 62,529/- of long term capital gains under Section

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

70,76,173 Nil Nil Disallowance u/s 14A 37,19,337 37,19,337 37,19,337 Service Tax Receivable 1,64,16,000 1,64,16,000 Nil Short credit of TDS 15,65,426 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 25-94), following disallowance made by the AO stood confirmed:- Disallowance of CSR Expenses

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

In the result, the appeal of the assessee is allowed

70).” 5. In ITA No. 42/JP/2021 for A.Y 2019-20, the assessee has taken the following grounds of appeal:- “1. That the order passed by ld. CIT(A) is bad in law as he failed to appreciate that disallowance under section

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

In the result, the appeal of the assessee is allowed

70).” 5. In ITA No. 42/JP/2021 for A.Y 2019-20, the assessee has taken the following grounds of appeal:- “1. That the order passed by ld. CIT(A) is bad in law as he failed to appreciate that disallowance under section

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

70,76,173 | Nil | Nil\n| Disallowance u/s 14A | 37,19,337 | 37,19,337 | 37,19,337\n| Service Tax Receivable | 1,64,16,000 | 1,64,16,000 | Nil\n| Short credit of TDS | 15,65,426 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 25-94), following disallowance\nmade by the AO stood confirmed

PREM DEVI BAID,JAIPUR vs. ITO WARD 6(5), JAIPUR, NCRB, STATUE CIRCLE, C-SCHEME

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

Section 68 of the Act, along with the consequential disallowance of interest amounting to Rs. 22,70,120/- claimed under

SOHAN LAL TAMBI,JAIPUR vs. ITO, WARD1(4), JAIPUR

In the result, the appeal of the assessee is allowed

disallowance made by ld. AO for Rs. 1,61,099/- 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 judgment of the Honorable jurisdiction High

RASHLEELA ENTERPRISES PRIVATE LIMITED,JAIPUR vs. THE PCIT (CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

disallowance according to\nthe provisions of Rule 8D as applicable for the year under\nconsideration would be merely Rs. 2,118/- on account of indirect\nexpenses and nil on account of direct expenses as there were no\ndirectly attributable expenses.\nIn view of above, it is prayed that the order passed by ld.AO is neither\nerroneous nor prejudicial

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

TRUWORTH INFOTECH PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD-2(2), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance deserves to be deleted. [Asstt. CIT v. Pardeep Kumar Aggarwal [2016] 70 taxmann.com 154/159 ITD 54 (Chd.)]. The Circular No. 5 of 2014 dated 11-02-2014 being inconsistent with 7 TRUWORTH INFOTECH PVT LTD. VS ITO , WARD 2(2), JAIPUR plethora of decisions of High Courts and ITATS cannot be applied by A.O. and is of no avail

PARIS ELYSEES INDIA PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 36(1)(va). Thus, only factual reporting, which was mandated, was done and no opinion was expressed regarding the disallowance. Otherwise also no disallowance can be made on the basis of mere reporting in Audit Report. The disallowance can be made only on the basis of relevant law and taking into account judicial view in that regard. 2.2.iv

SH. AJAY SONI,27, MAHADEO DAGDI NAGAR, BEHIND ADARSH NAGAR, GALI NO.2, BEAWAR vs. CPC, BENGALURU , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Us.

70,964/- 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

DEEPAK HASSANI,KISHANGARH vs. DCIT CIR-2, AJMER

In the result, the appeal of the assessee is allowed

Bench: Us.

70,599/- 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

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

70 (Raj) iv. DCIT vs. Jaipur Vidyut Vitran Nigam Ltd. the ITAT Jaipur Bench ‘B’ ITA No. 1287/JP/2019 Jan 18, 2021 (2021) 61CCH 0057 Jaipur Trib v. So your honour the impugned ESI/PF disallowance is requested to order to delete the addition. Kindly allow the assessee’s appeal” Per contra, the ld. Sr. DR supported the contentions raised

NIMBUS PIPES LIMITED,JAIPUR vs. ACIT CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is dismissed

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

70,214 15-04-2018 87,470 15-04-2019 9 Fund ES! 11,402 3,817 15-05-2018

SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

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

disallowed 7. The Ld. CIT(A) has relied on the decision of ITAT, Kolkata Bench and ITAT. Bangalore Bench. It is submitted that in both the decisions the effect of insertion of Explanation 3 to section 40(a)(ii) has not been considered. Further Hon'ble Supreme Court in case of Harshad Shantilal Mehta Vs. Custodian (1998) 231 ITR 0871/99

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

disallowance under Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year