ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

Permanent Account Number" as the thing to be obtained from the Transporter. We are, therefore, inclined to hold that the provisions of Section 194C(6) and 194C(7) are similar to the Proviso (2) and (3) of the pre-amended Section 194C(3), and on this premise we shall proceed to examine whether Section 194C(6) and 194C

NISHA BHRADWAJ,JAIPUR vs. ITO WARD 3 (3), JAIPUR

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

house property and has referred to the registered sale deed where Rs.32.00 lacs, has been received from Union Bank of India. On perusal of details filed by the appellant, the claims are found to be prima- facie correct based on documents submitted by the appellant. The bank account in Bank of Baroda, Jagatpura Branch has already been discussed in paragraphs

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

permanent siphoning of trust fund to trustees are not permissible in case of charitable organization. Such rent payment is neither the application of fund nor as per the objects of the trust. This has caused grave violation of sub clause (a) of 3rd Proviso of Section 10(23C) of IT Act. The trustees and family members are also booking their

SUBHASH CHAND GUPTA,JAIPUR vs. ACIT, ALWAR

In the result, this Tax Case Appeal is dismissed

Bench: The Itat By Taking Following

permanent establishment in India. There is no material to prove that these payment have arisen out of an agreement executed in India. Nor there is any evidence to conclude that the nonresident/payee has rendered any technical service to the assessee. The Revenue also fails to prove the payments to have been accrued, arisen or paid in India

DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

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

permanent accountant number of the person to whom credit is to be given, payment or credit in relation to which credit is tobe given and reasons for giving credit to such person. (iii) The deductor shall issue the certificate for deduction of tax at source in the name of the person in whose name credit is shown in the information

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, both the appeals filed by the assessee are allowed

permanent establishment (PE) or any sort of business connection, directly or indirectly, in India 16. It was submitted that all these details and the evidences were admittedly submitted vide our letter dated 18.11.2015 to the AO and also before the ld. CIT(A) through a voluminous paper book. The AO examined the details thoroughly however, these facts & evidences were neither

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

permanent and keeps on moving and hence the thumb impressions or signatures are variable. The above fact is undertanble but how can this argument explain the marking of thumb impression by one person on several places against different names. It is hard to believe that how a labourer who is not earning much will sometimes put his thumb impression while

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

permanent and keeps on moving and hence the thumb impressions or signatures are variable. The above fact is undertanble but how can this argument explain the marking of thumb impression by one person on several places against different names. It is hard to believe that how a labourer who is not earning much will sometimes put his thumb impression while

GOLCHA MINERALS PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

Bench: The Itat By Taking Following Grounds Of Appeal:

house property. The Hon’ble Apex Court also referred to Constitution bench decision of Sultan Brothers (P.) Ltd. v. CIT [1964] 51 ITR 353 (SC) and noted as under: ‘‘10. No doubt in Sultan Brothers (P.) Ltd.'s case (supra), Constitution Bench judgment of this Court has clarified that merely an entry in the object clause showing a particular object

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

house property, capital gain, business or profession. The\nrelevant provision is reproduced hereinbelow :\n1.\nS. 115BBE\"(1) Where the total income of an assessee,\nincludes any income referred to in section 68, section 69, section\n69A, section 69B, section 69C or section 69D and reflected in the\nreturn of income furnished under section 139; or 2. determined by\nthe Assessing

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing