OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowance “6.2 I have considered the facts of the case and written submissions of the appellant as against the observations/findings of the AO in the order for the year under consideration. The contentions/submissions of the appellant are being discussed and decided as under:- 6.3 The careful perusal of the section 80IC provisions would show that before the introduction of section

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JAIPUR MIN DEV SYNDICATE LTD., JAIPUR

The appeal of the assessee is partly allowed

C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFP 3798 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Pramod Patni (CA) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 04/04/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/05/2024

PRECIOUS JEWELS CORPORATION,C-SCHEME, JAIPUR vs. ACIT DCIT CIR-6, JAIPUR, C-SECHME, JAIPUR

The appeal of the assessee is partly allowed

C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFP 3798 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Pramod Patni (CA) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 04/04/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/05/2024

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

801B and other addition u/s. 80IA and interest free advance. Against that order the assessee filed appeal before the Ld. Commissioner of Income Tax (Appeals), Alwar against the assessment order. The Id. CIT(A) partly allowed appeal of the assessee vide his order dated 06.01.2015 in Appeal No. 153/2013-14. The Ld. CIT(A) sustained the disallowance u/s. 14A and partly

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

801B and other addition u/s. 80IA and interest free advance. Against that order the assessee filed appeal before the Ld. Commissioner of Income Tax (Appeals), Alwar against the assessment order. The Id. CIT(A) partly allowed appeal of the assessee vide his order dated 06.01.2015 in Appeal No. 153/2013-14. The Ld. CIT(A) sustained the disallowance u/s. 14A and partly