KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas\ngiven ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

2. The ld. CIT(A) has erred in sustaining the action of ld. AO that there was liability of deduction of tax at source on reimbursement to various EDC/VFMC under the instruction of Government of Rajasthan. There was no contract liable to TDS under section 194C. 3. There was no liability of TDS also in view of the fact that

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

90,510/- was booked as expenditure after deducting amount of interest received from amount of interest paid. Same practice was adopted in AY 2016-17 when interest paid was Rs. 10,89,23,556 and interest received was Rs. 2,51,33,962/- and interest expenses net of interest received was booked as expenditure in P/L account. No such addition

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

2) of the I.T. Act, 1961 was issued on 31.08.2015. After hearing the assessee, the AO completed the assessment under section 143(3) of the Act on 27.12.2016 determining the total income of the assessee at Rs. 20,53,00,090/- making the additions/disallowances. Aggrieved by the order of the AO, the assessee preferred appeal before

PUNJAB NATIONAL BANK ,JODHPUR vs. ITO, (TDS)(II),, JODHPUR

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

Bench: Shri Kul Bharatshri Manish Boradpunjab National Bank, Vs Ito, R.R. Singhvi, Advocate, Tds (Ii), “Rajhans” 1St A Road, Jodhpur (Rajasthan) Sardarpura, Jodhpur (Appellant) (Respondent) Pan No. Jdhpo2161F Assessee By None Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

section 12A and 10(23C)(vi). In the instant case, had the TDS been deducted, still the same would have been claimed as refund by the deductee. Thus a lenient view can be taken in favor of the appellant for non deduction of TDS u/s 194A keeping in view the ratio laid by the Hon'ble Apex court