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

section 43B since paid before the due date of filling ITR\nleaving balance disallowable Rs.42,03,553/-\nThe Id. AO will verify the above figures with challans and delete the\namount in accordance with the law as discussed herein above.\nIn terms of these observations, the appeal of the assessee in ITA no.\n197/JP/2025 is allowed for statistical purpose

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

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully

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

In the result, appeal of the revenue is dismissed

section 32 of the Act as per prescribed rate of depreciation so provided in the Income tax Rules on such anicut facility in light of decision of the Hon’ble Supreme Court referred supra. 13 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. 71. Now, coming to various decisions relied upon by the ld AR. We have carefully

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

Section 37.\n•\nExcess MAT Credit, pertaining to AY 2016-17, Rs. 96,13,814 erroneously\nallowed.\nEach of such issues is now being taken up by us, in the ensuing paragraphs.\n2.5.1 Disallowance

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)

96,04,343 Total (1+2) 63,25,69,782 7,26,90,293 69,34,83,925 It was also submitted that no exempt income has been earned during the assessment year under appeal so as to attract any disallowance under section

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

96,13,158. Such disallowances made by the ld. AO(CPC) were mistake apparent on record. Resultantly, assessee company filed 3 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR rectification u/s 154 on 8.05.2019, against such adjustments.The AO (CPC) passed rectification order on 10.05.2019, without any rectification in Income Tax Computation. 2.2 Against the rectification order, passed

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

disallowance can be made under section 43B, specifically excludes extension of such scope to employee's contribution governed by section 36(1)(va) - Held, yes [Para 19] [In favour of revenue]" 6.6 The head note of decision of ITAT , Delhi in case of Eagle .Trans Shipping & Logistics (India) ) Ltd. [2019] 109 taxmann.com 426 (Delhi - Trib.) is as under: "Section

MAYUR UNIQUOTERS LIMITED,JAIPUR vs. COMMISSIONER OF INCOME TAX NFAC, NEW DELHI

Appeals of the assesse are disposed of in the terms indicated as above

96,750/- which was processed U/s 143(1) and in terms of intimation dated 22.10.2019 issued by CPC, it made disallowance of Rs. 10,38,973/- towards employee’s contribution towards ESI and PF.On appeal, the ld. CIT(A), has confirmed the disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution

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 VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

disallowed invoking the provisions of section 40A(3) of the Act. We therefore find that the impugned assessment order has been passed without any reference to any incriminating material found during the course of search in case of the assessee and thus, no fresh facts are required to be examined nor any findings on facts are required to be recorded

AJEET SINGH,JAIPUR vs. ITO WD 6(1), JAIPUR

In the result, the appeal of the assessees is allowed

96 taxmann.com 13 (Kerala HC) Supreme Court's decision in the case of Alom Extrusions (supra) was also discussed here and has been distinguished. The relevant extract of the order is provided below for ease of reference: “18. Sub-clause (va) of Section 36(1) takes care of the employee's contribution, which stands unaffected by 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)

disallowance of Rs. 1,31,254/- and Rs. 3,96,908/-, the assessee's and Revenue's plea that the same has been paid before the due date of filing Sec. 139(1) return and after the due date prescribed in the corresponding statutes; respectively. SUBMISSION 4 Ocean Exim India Pvt. Ltd. vs. ITO This appeal is filed

ALFAMAX PACKAGING SOLUTIONS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JPR, JAIPUR

In the result, both appeals of the assessees are allowed

96/ Taxmann.com 13(Kerala)[02.07.2018] I Income Tax I Case Law. Assessee is entitled to deduction in respect of employees' contribution to ESI and EPF as provided under section 36(1)(va) only if same is paid within due date as specified under relevant statutes. In the Finance Act 2021 which is reproduced below: "Amendment of section

VYONA LOGISTICS PVT LTD,JAIPUR vs. INCOME TAX OFFICER WARD 4(2), JAIPUR, JAIPUR

In the result, both appeals of the assessees are allowed

96/ Taxmann.com 13(Kerala)[02.07.2018] I Income Tax I Case Law. Assessee is entitled to deduction in respect of employees' contribution to ESI and EPF as provided under section 36(1)(va) only if same is paid within due date as specified under relevant statutes. In the Finance Act 2021 which is reproduced below: "Amendment of section

VIVEK KHANDELWAL,JAIPUR vs. DCIT,CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Us.

96,045/- Vivek Khandelwal vs. DCIT-CPC which was processed U/s 143(1) and in terms of intimation dated 26.04.2019 issued by CPC, it made disallowance of Rs. 9,61,543/- 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

M/S HARVEST GOLD INDUSTRIES PVT. LTD.,L-37, INCOME TAX COLONY, TONK ROAD, JAIPUR vs. CPC, BENGALURU , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Us.

96,78,770/- which was processed U/s 143(1) and in terms of intimation dated M/s Harvest Gold Industries Pvt. ltd. vs. CPC 28.07.2020 issued by CPC, it made disallowance of Rs. 43,97,032/- 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 SKYWAYS TOWNSHIP PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, the ground of the assessee's appeal is allowed

disallowance of Rs. 42,00,000/- U/s 40A(3) of the Act.” 3 ITA No. 250/JP/2019 & 2 Ors. M/s Skyways Township Pvt. Ltd. Vs DCIT Grounds of ITA No. 251/JP/2019 A.Y. 2015-16. “ 1. On the facts & circumstances of the case Ld. Lower Authorities grossly erred in making and confirming addition of Rs. 64,96