NASH FASHIONS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the ground is allowed for statistical purposes

5 reads as under: "For the removal of doubts, it is hereby declared that no deduction shall be allowed under this section in respect of any donation unless such donation is of a sum of money." 7. After the insertion of the aforesaid Explanation, there cannot be any doubt that, for purposes of claiming deduction, only cash amounts which

RAJASTHAN EXPORT PROMOTION COUNCIL,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

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

Section 80G(5) of the Act. This will\nbe the harmonious interpretation.\n11. In this context, we will like to refer to observations of the\nHon'ble Supreme Court in the case of K P Varghase(supra), where\nin the Hon'ble Supreme Court observed as under :\nQuote, “It is a well-recognised rule of construction that a statutory\nprovision

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

5 to Section 80G of the\nIT Act.\n1.15\nIn regard to counter submissions made by the AO and filed before the\nhon'ble ITAT by the Additional CIT (Sr. DR), ITAT Jaipur and a copy there of\ngiven to the assessee inter-alia mentioning that the assessee failed to bring any\nevidence on record that the donation was made

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E), JAIPUR

Bench: The Date Of Hearing.”

5) Where effect to an order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264 is to be given by the Assessing Officer [or the Transfer Pricing Officer, as the case may be,] wholly or partly, otherwise than by making a fresh assessment or reassessment [or fresh order under section 92CA

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].

section 40A during the year under consideration. The Dy. Commissioner of Income Tax, Transfer Pricing Officer 2(3)(2), New Delhi passed order u/s 92CA(3) of the Act on 31/10/2018 wherein no adverse inference has been drawn in 3 Ritika Vegetable Oil Pvt. Ltd. vs. ACIT respect of the Specified Domestic Transactions undertaken by the assessee company during