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

Disallowance under Section 43B of the Act: The appellant has\nclaimed that an amount of Rs. Rs 1,72,59,150/- was GST due as on 31.03.2019,\nout

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)

72 (Del Trib.)  Bharat Aluminium Co. Ltd. v. ACIT [2021] 125 taxmann.com 199 (Del Trib.) RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR These cases held that claiming CSR deduction in violation of the statute justifies penalty under Section 271(1)(c), particularly when no supporting justification exists. 4. Section 14A Disallowance

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

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

72,330/-. The case was selected for scrutiny and notice U/s 143(2) of the Income Tax Act, 1961 (in short, the Act) was issued on 25/08/2016. The A.O. after making enquiry and considering the details available with him assessed total income of assessee at Rs. 2,63,59,658/- by making various additions. 4. Aggrieved by the order

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

Disallowance of CSR under Section 37(1)\n\nNational Small Industries Corporation Ltd. v. CIT\nCitation:\n[2021] 124 taxmann.com 72

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

In the result, the ground No

72 taxmann.com 16 (All.). The above views have attained finality as these judgments of the High Courts of Bombay, Gujarat and Allahabad have been accepted by the Department. 3. In view of the above, the Board has accepted the settled position that the disallowances made under sections

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Him.

Section 14A is not justified.” The SLP filed against the said judgment has been dismissed by Hon’ble Supreme Court of India, in Principal Commissioner of Income Tax-IV, Ahmedabad V. Sintex Industries Ltd (2018) 93 taxmann.com 24 (SC). (vii) Emtici Engineering Ltd. Versus ACIT (OSD). Anand Circle, Anand 2016 (3) TMI 186 - ITAT Ahmedabad. “It was noted from records

RADHEY SHYAM AGARWAL (DECEASED) THROUGH LEGAL HEIR,JAIPUR vs. ITO, WARD 7(1), , JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed the setting off of the loss of AY 2013-14 with that of the profit of the current year since the return of income for AY 2013-14 was as belated return. 5.3 During the course of the appellate proceedings, the appellant claimed that the phrase "or sub-section (2) of section 73A" was inserted in 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)

72) d) Thus on the above ground the A/R submits that if adjustment on account of employee contribution disallowance is made in intimation u/s 143(1) then same is bad in law and facts in light of above jurisprudence. b) Your honour, kindly notice in this factual backdrop that the legislature has not only incorporated necessary amendments in Sections

ASIA SEWING MACHINE MFRS PVT LTD,JAIPUR vs. ADIT, CPC BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Us.

72,966/- which was processed U/s 143(1) and in terms of intimation dated Asia Sewing Machine MFRS Pvt. ltd. vs. CPC 01.05.2020 issued by CPC, it made disallowance of Rs. 2,63,113/- 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

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.

72,562/- which was processed U/s 143(1) and in terms of intimation dated M/s Harvest Gold Industries Pvt. ltd. vs. CPC 29.10.2019 issued by CPC, it made disallowance of Rs. 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

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

INCOME TAX OFFICER, JAIPUR vs. GOENKA JEWELLERS, JAIPUR

In the result, Ground No. 2 raised by the revenue is also dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalito, Ward 2(1), Jaipur ...... Appellant

disallowed for the assessment year 2009-10 as the assessee firm is not eligible for its claim being the assessee firm is not manufacturer and doing trading activities which cannot be defined as services in view of the provisions of I.T. Act, 1961. "As per provision of section 10AA(6) loss referred to in sub section 72

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

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

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

disallowing deduction of Rs. 4,71,247/- under section 80P(2)(a)(iv) of the Income Tax Act. 3. On the facts and circumstances of the case and in law also ld. Lower authorities grossly erred in making and confirming addition of Rs. 22,398/- under section 36(i)(va) of the Income Tax Act. 4. That the appellant craves

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

section 263. 26 Gillette India Ltd vs. PCIT Ground No.4 On the facts and the circumstances of the case and in law, the Ld. PCIT has erred by holding that no TDS was made on commission paid to directors of Rs.52,41,000/- and 30% of this amount i.e. Rs.15,72,300/- should have been disallowed

PARADISE INFRASTRUCTURE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: The Learned Ao.

Section 40(a)(ia) r.w.s. 194A of the Act, the 30% of interest expenditure amount to Rs. 27,132/- (30% of 90,441/-) was hereby disallowed 5 Paradise Infrastructure vs. ACIT and added back to the total income of the assessee for the year under consideration. 3.2 The ld. AO noted that the balance of capital amounts of the assessee

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

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

72 388/JP/2012 & 944/JP/2013 AY: 2008-09& 2009-10. 3 The ICAIVs ACIT (ITAT Delhi)Appeal Number : I.T.A. 73- No. 2156/Del/2018Date of Order : 79 13/04/2018Related Assessment Year : 2014- 15Courts : All ITAT (6060) ITAT Delhi (1372) So your honour is requested kindly to allow the appeal PRAYER:- 1. Your honor is requested kindly to delete the disallowance of Rs. 43,272/- under

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

section 14A is not at all ambiguous and in fact very clear and\nby virtue of the same, only expenditure actually incurred in relation to income\nnot includible in total income shall be disallowed. In no way, it could be\ninterpreted that it seeks to disallow expenses incurred in relation to future\nexempt income, as it would be completely against

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

section 14A is not at all ambiguous and in fact very clear and\nby virtue of the same, only expenditure actually incurred in relation to income\n\nnot includible in total income shall be disallowed. In no way, it could be\ninterpreted that it seeks to disallow expenses incurred in relation to future\nexempt income, as it would be completely