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

28’. 11. Section 37(1) of the Act being a ‘General’ section provides that Any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall

OPEL SULZ PRIVATE LIMITED,BHILWRA vs. ACIT, CIRCLE, BHILWARA

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

ARPIT GULECHA,JODHPUR vs. DCIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

SHASHI MAHESHWARI,JODHPUR vs. ADIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

OPEL SULZ PRIVATE LIMITED,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

SANTOK SNGH GEHLOT,JODHPUR vs. ITO, WARD-3(3), JODHPUR, JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

RIDHI SIDHI MILLS (INDIA) PVT. LTD. ,PALI vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosain

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

MANIBHADRA UDHYOG,PALI vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2017-18 Manibhadra Udhyog, Vs. The Dcit, Pali Cpc, Banglore Pan No: Aagfm4258G Appellant Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Smt. Monisha, Jcit Dr Date Of Hearing : 28.09.2021 Date Of Pronouncement : 28.09.2021 आदेश/Order

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 5. In her rival submissions

RIDHI SIDHI MILLS (INDIA) PVT. LTD.,PALI vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosain

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

MOHAN RAM CHAUDHARY,JODHPUR vs. ITO, WARD-3(2), JODHPUR, JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

MUTHIA MURUGANANTHAM,JODHPUR vs. JURISDICATIONAL ASSESSING OFFICER, ITO WARD-3(1), JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

INDER BAHADUR GURUNG,JODHPUR vs. JURISDICTIONAL ASSESSING OFFICER, ITO, W-3(2), JU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions