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

In the result the appeal of the assessee in ITA No

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

In the result the appeal of the assessee in ITA No

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

In the result the appeal of the assessee in ITA No

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

In the result the appeal of the assessee in ITA No

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

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

In the result the appeal of the assessee in ITA No

69,505/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur, is erroneous & Bad in law and liable to be deleted. 3. Under the facts and circumstances of the case and in law, Ld. CIT(Appeals)-II Udaipur has erred in affirming the addition

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

69,89,211/- is allowed and disallowance of Rs.2,57,53,331/- made by the AO is deleted. In view of the above deliberations, we concur with the findings of the ld. CIT(A). Thus Ground No. 1 of the Revenue is dismissed. 3.1 Apropos Ground No 2, the facts as emerges from the order

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

TDS and duly disclosed in the return of income. However due to sudden death of husband of the assessee, the assessee was mentally disturbed and facing lots of financial problems in her life. That after the death of her husband and as per Will of her husband, the property which was in the name of her husband was transferred

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

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

section 194A is not applicable. Similarly, the Coordinate Bench of the Ahmadabad Tribunal in the case of Omkara Impex and Merchandise Pvt. Ltd. Vs. ITO (2018) 53 CCH 0201 (Ahd.) (Trib.) has held that discounting charges are outside the 11 ITA 45/Jodh/2019 ACIT Vs Smt. Alpana Gupta. purview of interest expenses, therefore, in our considered view, the question of making

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

TDS has been deducted on interest paid to unsecured loans. ii) The A.O. has appraised the claim of interest paid on term loan, O.D. limit and unsecured loans after satisfying himself that these loans are for the purpose of warehousing activities of the assessee business. iii) While framing the assessment order learned A.O. has reviewed the reason for investment