SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

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

TDS was not an allowable deduction and accordingly disallowed aforesaid expenditure claimed by assessee It was found that TDS by deeming

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

disallowing TDS credit claimed to the extent of Rs. 2,09,560/- by invoking Rule 37BA TDS claimed in ITR under

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

disallowance of Rs. 8,020/- on account of TDS demand and Rs. 10,295/- on account of TDS penalty, without

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

disallowance of Rs. 8,020/- on account of TDS demand and Rs. 10,295/- on account of TDS penalty, without

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RDB CARS PRIVATE LIMITED, JAIPUR

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

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

TDS is disallowed u/s 40(a)(ia) of the I.T. Act 1961 and added to the returned income of the assessee

KAPIL TANEJA,JAIPUR vs. ACIT CIRCLE 3, JAIPUR

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

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

disallowance is made of “Interest on TDS”, which is paid in respect of late payment of TDS. Such TDS is not made

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

TDS, in view of insertion of Explanation to Section 195 by Finance Act, 20212 with retrospective effect from 01- 04-1962. Therefore, a show cause notice was issued to the assessee on 26-11-2018 mentioning therein as to why the above expenses shall not be disallowed

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

disallowance of Rs.22,54,737/- to the income of the assessee u/s 40(a)(ia) on account of non-deduction of TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS and disallowance for such default. iii) Mismatch in amount paid to an employee as bonus or commission reported in Audit

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

disallowance of Rs. 1,48,229/- claimed on account of interest payment on delayed deposit of TDS claimed in the P&L account

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

disallowance of TDS credit on rental income, it may be mentioned appellant is feeling aggrieved by the partial disallowance of Rs.1

VENUS FOOTARTS LIMITED,NEEM KA THANA, SIKAR vs. DCIT , CENTRAL CIRCLE-1, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.

disallowance can be sustained. Late payment of TDS and TCS results into disallowance u/s 40(a)(ia) which also provides

RAJ KUMAR BAID,JAIPUR vs. ITO, JAIPUR

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

disallowing the TDS credit of 8. Rs. 6799/-. The ld CIT(A) has confirmed the disallowance by holding that the income

M/S JAIPUR COLONIZERS & DEVELOPERS,404,4TH FLOOR, MILESTONE BUILDING, GANDHI NAGAR MODE, TONK ROAD vs. INCOME TAX OFFICER, WARD- 6(2), JAIPUR

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

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

disallowance of interest on TDS claimed by assessee at Rs.92,227/- arbitrarily. Appellant prays that such interest being compensatory in nature

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED, JAIPUR

In the result, the Revenue appeal is dismissed

Bench: The Hearing."

TDS payment is not form assessee's income. (ii)Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in deleting the disallowance

GANPATI GEMS & JEWELLERS,JAIPUR vs. ASSTT./DY. CIT, CIRCLE 6, JAIPUR, JAIPUR

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

disallowance of interest of Rs.3,622/- on late\npayment of TDS being compensatory in nature but treated by the Ld.AO

DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

In the result, both appeals of the assessee are allowed for statistical purposes

TDS in his/ her return of income. Hence, the appellant was authorizied to receive or claim the whole tax because they had paid the taxes so liable on this rent. (iii) It was further submitted that for the assessment year 2006-07, on the same issue, the AO disallowed

AMAR SINGH SAHU,JAIPUR vs. INCOME TAX OFFICE 2(4) JAIPUR, JAIPUR

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Disallowance u/s 40(a)(ia) of the Act for non-deductionof TDS on commission paid- Rs. 4,17,285/-  Disallowance