M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

68]77]000@& vk jgk gSA bl ckjs esa vkidk D;k dguk gS \ mÙkj 16 bldk tokc Hkh lsBth nsaxsA iz0 17 losZ ds nkSjku rS;kj eky yxHkx 92 Vu gS ftldh dher 27]60]000@& crkbZ gSA LVkWd jftLVj ds vuqlkj rS;kj eky 11]83]570@& Vu vkrk gS ftldh dher yxHkx

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

68]77]000@& vk jgk gSA bl ckjs esa vkidk D;k dguk gS \ mÙkj 16 bldk tokc Hkh lsBth nsaxsA iz0 17 losZ ds nkSjku rS;kj eky yxHkx 92 Vu gS ftldh dher 27]60]000@& crkbZ gSA LVkWd jftLVj ds vuqlkj rS;kj eky 11]83]570@& Vu vkrk gS ftldh dher yxHkx

FAREED ANWAR,JAIPUR vs. ITO, JAIPUR

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

68) adjudicating an identical issue held that “Therefore, from a careful perusal of the provisions made in section 43B it can be said that section 43B can be applied on when the tax or duty has been claimed an expenditure but the same tax had not been paid. In our view, in the present case admittedly the assessee

RAJASTHAN STATE MINES & MINERALS LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purpose

section 43B. In view of the mandate of clause (a) of section 47 ITA No. 253/JP/2015 along with 13 other appeals. M/s Rajasthan State Mines & Minerals Ltd. 43B of the Act, we do not see any reason to interfere into the order of the Ld. CIT(A), same is hereby affirmed, the ground of the assessee’s appeal

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

68 Taxman 56 (SC)/[1993] 201 ITR816 (SC)/[1993] 111 CTR 316 (SC)[31-03- 1993]. Hon'ble Supreme Court distinguished the case from earlier judgement in the case of CIT v. Bijli Cotton Mills (P.) Ltd. [1979] 116 ITR 60 (SC) on the ground that the revenue's case herein is that though collected in the name of Dharmada