M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

disallowances made are beyond the scope and ambit of adjustment provided under section 143(1)(a) while processing the returns of income. • At the time of filing of returns of income by the assessee for the respective assessment years, the law prevailing on the said date allowed the assessee to claim deduction of employees’ contribution

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

disallowances made are beyond the scope and ambit of adjustment provided under section 143(1)(a) while processing the returns of income. • At the time of filing of returns of income by the assessee for the respective assessment years, the law prevailing on the said date allowed the assessee to claim deduction of employees’ contribution

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

section 10(1) of 1922 Act – Expenditure by way of salary and bonus to staff, maintenance of car and travelling expenses for the purpose of earning such income, therefore allowable as business expenditure.” b. RAM MURTI SOOD vs. ITO (1982) 14 TTJ (CHD) 352 Business Expenditure—Allowability of deduction—Personal car used by assessee partner for business of firm—Assessee

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

25. More importantly, we note that Section 11(2) speaks of a statement in the prescribed form (which in this case is Form 10) being "furnished" to the AO. The change in the prescribed manner under Section 11(2)(a) for the submission of Form 10 and which moved to a digital filing was introduced for the first time

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

Section 11 and 12 of the Act to the assessee but at the same time, failed to tax the surplus income of Rs. 1,46,35,981/- and disallow the claimed capital expenditure of Rs.5,25

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

disallowance of deduction under section 80IB (11A) by mandatorily allowing remuneration to working partners is unwarranted and unsustainable due to the following reasons:- i. The act of compulsory allowing the remuneration to working partners is unjustified and unlawful. Section 40(b) of the Income Tax Act, 1961 provides the manner by which remuneration payable to partners shall be calculated

SHYAM SUNDAR INANI,JODHPUR vs. ITO, WARD, PHALODI

In the result, the appeal is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

section 69A on account of cash deposits during the demonetisation period; 2. Addition of Rs.30,25,000/- in respect of a bank account allegedly not belonging to the assessee; 3. Disallowance

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

disallowed a sum of Rs 13,87,72,635/- u/s 40(a)(ia) of the Income-tax Act, 1961. This shows that the assessee violated the provisions of Section 40(a)(ia) by not deducting tax on payment of Rs. 46,25

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

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

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

disallowing the expenditure claimed by the assessee as a trust that too without considering audit report filed in form No.10B. 7. This issue has already been decided by the Hon’ble High Court of Madhya Pradesh, Hon’ble High Court Calcutta & Hon’ble Gujarat High Court in case of CIT vs. Devradhan Madhavlal Genda Trust