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

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

194H on three air time provided to\ndistributors and under section 194J on roaming charges paid to other\nnetwork operators. These issues were different from the subject matter of\nreassessment order. The Delhi High Court held that the subject matter is\ndifferent since the Commissioner has found error in regular assessment\norder, hence limitation shall commence for regular assessment

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

194H of the Act is shown at Rs 11564105/- but this amount does not include the commission paid to the directors. As per details filed by the assessee, during the course of assessment proceedings, vide reply dated 11.11.19, the payment of commission shown in clause 34(a) was to two concerns namely M/s Spencer Retails Ltd and M/s Universal enterprises

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

68,64,596/- pertaining to donation in the computation of income\nand further no deduction u/s 80G was claimed. Since the same was not\nactually paid in FY 2016-17, it has been reversed back during FY 2017-\n18 in the books of accounts. As the same was already disallowed and tax\nwas paid in AY 2017-18 and amount

SANGA AUTOMOBILES (P) LTD,JAIPUR vs. THE ACIT, CIRCLE - 7,, JAIPUR

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

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

section 144 of the Income Tax Act, [Here in after referred as “Act” ] by the AO. 2 Sanga Automobiles (P) Ltd. vs. ACIT 2.1 At the outset of hearing, the Bench observed that there is delay of 249 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application