FATEHPURIA TRANSFORMERS AND WITCHGEARS PVT. LTD,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

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

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

section 801A(5) of the Act, which resulted in disallowance of deduction to the extent of Rs.6,86,000/-. 8.4Coming to the appellate proceedings, as explained elsewhere in this order (para no.4.1), even after availing of sufficient time and adequate number of opportunities of being heard, the assessee did not comply. with any of the notices issued u/s.250

KISHAN GOPAL RUNGTA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: The Order Passed U/S 143(1) Of The Act On 12.01.2020 Ignoring That Audit Report In Form No. 10Ccb Was Filed On 22.04.2019. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”

7) The deduction under sub-section (1) from profits and gains derived from an undertaking shall not be admissible unless the accounts of the undertaking for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant, as defined in the Explanation below sub-section (2) of section

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

section 80IA(8) of the Act.\n30.10. Considering that TPO has disputed the Grid rate not to be\nthe market value in terms of provisions of Section 80A(6) of the\nAct, we would like to state here that that unlike Section 80IA(8),\nthe word \"OR\" is missing in provisions of Section 80A(6) of the\nAct

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

801A in respect to its Rail System. Considering the same, in my view no further disallowance is called for. 11.15 Considering the entirety of facts and circumstances of the case and the material on record, and relying on the precedents cited above, I am of the considered view that applying the split of 65.52% on the basis

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

RENU KHUNTETA,JAIPUR vs. ITO, WARD3(2), JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Or At The Time Of Hearing.”

801A) after considering the disallowance of Rs. 410898/- made u/s 143(3) whereas the adjusted total income as per Sec. 115JC (2) should be Rs. 1837984/-(Rs. 0 plus deduction claimed under chapter VI A u/s 80IA of Rs. 1837984) as per the return income. The disallowance/addition made in the order u/s 143(3) Rs. 383014/- will not be considered

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

801A in respect to its Rail System. Considering the same, in my view no further disallowance is called for.\n11.15 Considering the entirety of facts and circumstances of the case and the material on record, and relying on the precedents cited above, I am of the considered view that applying the split of 65.52% on the basis

VENKATESHWARA WIRES PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

7. Ground No.1: This ground has been raised against the action of the A.O in making an addition of Rs 4,02,369 by disallowing the deduction u/s 801A of the Act. 7.1 I have perused the assessment order and the submissions of the appellant. The A.O disallowed the claim u/s 801A to the extent

FATEHPURIA TRANSFORMERS AND SWITCHGEARS PVT. LTD.,JAIPUR vs. PCIT-1, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

801A of the act and the Computation of total income. The assessee vide his reply dated 04.02.2021 submitted the document like separate P&L accounts of the wind mills, form 10CCB etc along with computation of the total income. Ground 3 Ld. Pr.CIT has erred in law and on facts in holding delay in delivery charges amounting

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

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

disallowed that claim, that view was upheld..........\n28. This court notices that there are not less than 100 instances. For instance. Section\n35A. 35AB (3), 35ABB, 35D (5): 35DDA; 358; 41 (1) (Any benefit accrued by the\namalgamated co.) from cessation of liability of amalgamating company shall be taxed in\nthe hands of the amalgamated company

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

801A, in terms of Sec. 80-1A(8) and 80A(6) r.w.s 92F of the Act, the Arm's Length Price (ALP) of the power transferred was determined by considering the Average Annual Landed Cost (AALC) of power sold by the Grid during the year to the assessee and/or similarly placed nearby manufacturing units of independent assessee

M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

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

801A(4). Hence out of the total claim of deduction of Rs. 6,19,06,508/- disallowance of Rs. 46,70,000/- shall be made and the claim of deduction u/s 80IA shall be worked out accordingly to be restricted to Gross Total Income. Hence the second ground raised in allowed 4 M/s Rajasthan State Road Development & Construction Corporation

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, AJMER, AJMER

801A in respect to its Rail System. Considering the same, in my \nview no further disallowance is called for.\n11.15 Considering the entirety of facts and circumstances of the case \nand the material on record, and relying on the precedents cited above, I \nam of the considered view that applying the split of 65.52% on the \nbasis

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

disallow a sum credited in the books to accounts\nof assessee u/s 68 of the Act, Id.AO shall record satisfaction as to the source and\nnature of the sum credited in the books of accounts of assessee either no proper\nexplanation was provided by assessee or explanation provided was not\n\n31\nITA No. 360/JPR/2025 & CO No. 19/JPR/2025\nBharat Spun