DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete the disallowance. 9.7 On the other hand ld. DR relied upon the detailed finding recorded in the order of the lower authorities. 9.8 We have heard the rival contentions and pursued the material placed

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground