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

11a to 11g) in schedule Ol.”\nThe appellant aggrieved with the disallowance made by the AO CPC, filed appeal\nwhich was decided on 30.07.2022 with the following remarks by the CIT(A),\nNFAC, New Delhi: -\n“5.3 Ground No 2: Disallowance under Section 43B of the Act: The appellant has\nclaimed that an amount of Rs. Rs 1

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Itat By Taking Following

section 40(a)(ia) inserted w.e.f. 01.04.2013 has retrospective effect as held by Delhi High Court in case of CIT Vs. Ansal Land Mark Township Pvt. Ltd. 124 DTR 185, Bangalore Bench in case of Sh. G. Shankar Vs. ACIT in ITA No.l832/Bang/2013 dt. 10.10.2014, Agra Bench in case of Rajeev Kumar Agarwal Vs. ACIT (2014) 34 ITR(Trib

SH. MADAN LAL GUPTA,KESHAV NAGAR, ALWAR vs. ADDL. CIT, CENTRAL RANGE, JAIPUR, JAIPUR

In the result appeal of the assessee in ITA No

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

68,399/- Thus, the cash found in search almost tally with the cash as per books of accounts. The assessee in his statement has surrendered Rs.3,00,000/- out of the cash found from him. The surrender was made erroneously without looking to the actual position in books of accounts. The AO has not found any defect in the cash

SH. MADAN LAL GUPTA,KESHAV NAGAR, ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result appeal of the assessee in ITA No

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

68,399/- Thus, the cash found in search almost tally with the cash as per books of accounts. The assessee in his statement has surrendered Rs.3,00,000/- out of the cash found from him. The surrender was made erroneously without looking to the actual position in books of accounts. The AO has not found any defect in the cash

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 40A(2)(b) the onus was on the AO to brought on record any material to establish that the salary so paid by the assessee is excessive, but even inspite of specific provision, the AO has not brought any material on record to establish that the salary so paid was excessive. Further, the ld. D/R vehemently argued that

VIVEKANDA SHIKSHA SAMITI,PALWAS ROAD, SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, both appeals of the assessee are partly allowed

68,95,000/- in her bank account during the year under consideration. It has been submitted that the assessee has sold a property, transferred in her name after the death of her husband, for a consideration of Rs 1,31,45,200/- during the financial year 2015-16 and the sale consideration has been received in installments during the financial