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261 results for “disallowance”+ TDSclear

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Key Topics

Section 143(3)81 Addition to Income72 Disallowance57 TDS44 Section 4043 Section 26335 Section 145(3)29 Section 35A26 Deduction25 Section 43B

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

disallowance of interest on TDS. Appellant prays that the issue of allowability of interest on TDS is debatable and therefore

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

Showing 1–20 of 261 · Page 1 of 14

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23

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

disallowance of interest on TDS. Appellant prays that the issue of allowability of interest on TDS is debatable and therefore

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

ITA 304/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Oct 2023AY 2016-17

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a

Section 14ASection 37

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

ITA 280/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Sept 2024AY 2022-23

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Anoop Bhatia, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

Section 143(1)Section 194J

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

ITA 901/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13

For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a

Section 145(3)Section 40

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

ITA 900/JPR/2018[2011-12]Status: DisposedITAT Jaipur28 Oct 2022AY 2011-12

For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a

Section 145(3)Section 40

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

ITA 140/JPR/2023[2012-13]Status: DisposedITAT Jaipur24 Jul 2023AY 2012-13

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

For Appellant: Ms Nupur Khandelwal (C.A)For Respondent: Ms Runi Pal (Addl.CIT)

Section 143(2)Section 143(3)Section 148Section 201(1)Section 249(2)Section 40

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

ITA 13/JPR/2025[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

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

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 68

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

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17

For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

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

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

ITA 243/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(ii)Section 37

disallowance\nu/s 14A r.w. Rule 8D of the IT Rules.\n2.2 As per note 25 to balance sheet, total interest expenses of\nRs.9,64,52,690/- have been claimed of which TDS

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

ITA 1499/JPR/2024[2021-22]Status: DisposedITAT Jaipur28 Apr 2025AY 2021-22

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

For Appellant: Sh. Naman Maloo, CAFor Respondent: Sh. P. P. Meena, CIT

Section 143(3)Section 144CSection 144C(5)Section 201Section 40Section 92B(2)

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

ITA 634/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Jan 2025AY 2018-19

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

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shr. Anup Singh, Addl.CIT-Sr.DR a

Section 133ASection 143(3)Section 194CSection 201Section 201(1)Section 40Section 80P(2)(d)

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

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

Appeal is allowed

ITA 72/JPR/2025[2023-24]Status: DisposedITAT Jaipur25 Sept 2025AY 2023-24

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR

Section 143(1)Section 199Section 37B

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

ITA 375/JPR/2022[2020-21]Status: DisposedITAT Jaipur22 Feb 2023AY 2020-21

Bench: The Date Of Hearing.

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri Mirza Azhar Beig, JCIT

Section 139Section 143(1)Section 143(1)(a)Section 28Section 36(1)(va)Section 43B

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

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

ITA 379/JPR/2023[2013-14]Status: DisposedITAT Jaipur12 Sept 2023AY 2013-14

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

For Appellant: Sh. Manish Agrawal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 142(1)Section 142(2)Section 143(1)(a)Section 143(3)

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

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

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

ITA 36/JPR/2025[2017-2018]Status: DisposedITAT Jaipur13 May 2025AY 2017-2018

For Appellant: Shri G. M. Mehta, C.AFor Respondent: Ms. Swapnil Parihar, JCIT-DR

Section 10ASection 10A(5)Section 139(1)Section 143(3)Section 37(1)

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

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

ITA 78/JPR/2025[2019-20]Status: DisposedITAT Jaipur03 Jul 2025AY 2019-20

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

For Appellant: Shri S.L. Jain, Adv. &For Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 250Section 270ASection 40

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

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 190/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Sept 2023AY 2018-19

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

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajay Malik (CIT)

Section 143(1)Section 143(2)Section 143(3)Section 201Section 263Section 36(1)(va)Section 40Section 40a

TDS and Lower amount disallowed u/s 40(a)(i) ITR (Part A-01) in comparison to default found u/s 201 as per data

STAR DEVELOPERS,JAIPUR vs. ITO WARD - 1(4), JAIPUR, JAIPUR

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

ITA 1138/JPR/2024[2022-23]Status: DisposedITAT Jaipur09 Dec 2024AY 2022-23

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

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri Gautam Singh Choudhary Addl.CIT

Section 143(1)Section 249(3)Section 250

TDS to appellant. 4. That on the facts and in the circumstances of the case Ld. CIT (Appeals), NFAC has erred in law and fact in disallowed

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowed the expenditure\nindicated in the Audit Report. But not\ntaken into account in computing the total\nincome by the Assessee.\nThe Ld. CIT(A) partly allowed Appeal of\nthe Assessee on verification of short\ncredit of TDS