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

In the result, appeal of the revenue is dismissed

79,100/- in respect of borrowed fund alleged to be taken for Loans and Advances given to the subsidiaries and the ld. Commissioner of Income Tax (Appeals), Kota further erred in maintaining the disallowance, under the facts and circumstances of the case. Hence the disallowance made on this account deserves to be deleted. 3. That any other grounds and facts

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 under section 14A of the Act. 3. Necessary cost be awarded to the assessee. Ground No. 1 & 2 raised by the assessee are inter-connected and inter- related against the order passed under section 263 of the IT Act, 1961 and thereby directing the AO to make addition of Rs. 66,30,268/- under section

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

In the result, the appeal of the assessee is allowed

79,069,581/-, therefore no disallowance was made u/s 14A by\nId.AO. Assessment proceedings were completed by Id.AO by passing\nan order u/s 143(3) dated 24.06.2021 (APB 12-14) wherein returned\nincome was accepted i.e. Rs. 65,03,820/- by observing as under:\n\"4. After examination of the details available on record and verification\nof facts with reference

RAJESH MOTORS (AUTO) PRIVATE LIMITED,JAIPUR vs. ITO WARD 5(1) , JAIPUR

In the result, the appeal of the assessees is allowed

disallowance of Rs. 2,45,637/- was not in accordance with the provision of Rajesh Motors (Auto) Pvt. Ltd. & Ors. Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

disallowance of Rs. 2,45,637/- was not in accordance with the provision of Rajesh Motors (Auto) Pvt. Ltd. & Ors. Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

disallowance of Rs. 2,45,637/- was not in accordance with the provision of Rajesh Motors (Auto) Pvt. Ltd. & Ors. Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High

ALSISAR HOTELS & RESORTS PVT LTD,JAIPUR vs. CIT APPEALS , CIRCLE-1 INCOME TAX DEPARTMENT JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Us.

79,644/- 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

KISHANGARH GRANITES PRIVATE LIMITED,INDUSTRIAL AREA vs. NFAC DELHI, AJMER

In the result, the appeal of the assessee is allowed

Bench: Us.

79,216/- 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

ASIA SEWING MACHINE MFRS PVT LTD,JAIPUR vs. CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Us.

79,355/- which was processed U/s 143(1) and in terms of intimation dated Asia Sewing Machine MFRS Pvt. ltd. vs. CPC 16.10.2019 issued by CPC, it made disallowance of Rs. 2,33,772/- 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

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

79,713/- on the basis of Form 26AS only while the said amount which was pertaining to service tax was not included in the profit & loss account of the assessee for the A.Y. 2012-13, ignoring the settled principle of law that provisions of Section 43B can’t be invoked for making additions on account of tax liabilities where

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

79,713/- on the basis of Form 26AS only while the said amount which was pertaining to service tax was not included in the profit & loss account of the assessee for the A.Y. 2012-13, ignoring the settled principle of law that provisions of Section 43B can’t be invoked for making additions on account of tax liabilities where

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

79,713/- on the basis of Form 26AS only while the said amount which was pertaining to service tax was not included in the profit & loss account of the assessee for the A.Y. 2012-13, ignoring the settled principle of law that provisions of Section 43B can’t be invoked for making additions on account of tax liabilities where

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

section 80IA(10)\nand passed the assessment order dated 28.03.2013 [PB 48-49] without\nmaking any additions and accepted the returned Income of the assessee and\nby allowing the claim of deduction u/s 10AA of the assessee company.\n1.10. That thereafter scrutiny assessment orders u/s. 143(3) of the Act for\n assessment year 2011-2012 was passed

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

disallowance sustained by ld. CIT(A), M/s Silvex & Co. (India) Ltd. assessee has preferred present appeal, whereas department has preferred appeal in respect of relief allowed by ld.CIT(A). 10. The AO assessed the finding that theassessee is indulged in bogus purchasing from M/s Atharv Business Pvt. Ltd, of Rs. 2,13,72,050/-, M/s Casper Enterprises

ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR vs. M/S. SILVEX & COMPANY G-1/35 TO 37, 47, 48 EPIP, JEWELLERY ZONE, SITAPURA INDUSTRIAL AREA, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

disallowance sustained by ld. CIT(A), M/s Silvex & Co. (India) Ltd. assessee has preferred present appeal, whereas department has preferred appeal in respect of relief allowed by ld.CIT(A). 10. The AO assessed the finding that theassessee is indulged in bogus purchasing from M/s Atharv Business Pvt. Ltd, of Rs. 2,13,72,050/-, M/s Casper Enterprises

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)

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 section

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

Section 14A of the IT Act clearly provide that the amount of the disallowance u/s 14A of the IT Act is to be determined in accordance with such method as may be prescribed. 4. The Assessing Officer failed to make proper verification of the amount of disallowance made u/s 14A by the Assessee even though the same was not worked

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

In the results the appeal of the revenue stands dismissed and the

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

section 14A made disallowance of Rs.2,87,229/- computed as under:- (i) Amount of expenditure directly in relation to income which 0 does not form part of total income A Amount of interest expenditure not attributable to any 4,48,24,980 particular income B Average value of investment Opening balance of investment 30,15,993 Closing balance of investment