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

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)

disallowance was purely technical in nature and not on the merits of the exemption claim. He pointed out that Form 10B had been uploaded by the auditor within time and that the delay was only in verification, which was cured before the return was processed. It was contended that the audit report was very much available on record before

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

disallowed was not justified and deserves to be allowed to the appellant. 1.7. Your kind attention is also invited towards the decision of Hon’ble Supreme Court in the case of CIT v. Ramniklal Kothari reported in 74 ITR 57 (SC) in which also it has been held as under : “Business Expenditure – Allowability – Expenditure incurred for earning share income

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

disallowance u/s 14A of the IT Act and not verifying the quantum of the allowance to be made u/s 36(1)(va). The order of the Assessing Officer is therefore, liable to revision under the Explanation-2 clause (b) and clause (a) of Section 263 of the Income-tax Act, 1961. Hence, the assessment order is set aside for doing

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

disallowance should be made u/s 40(a)(ia) of the Act. The appellant has also quoted provisions of section 44AD of the Act in his support. These provisions take care of all provisions of the Act from section 28

NAVAL KISHORE DAGA,JODHPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

28-03-2019 however the same was rejected by the CPC vide order dated 01-06- 2019. 6.5. During the appellate proceedings, the appellant has replied as below; "That Appellant is having Interest Income of Rs. 12,51,349/- and Interest Expenditure of Rs. 2,07,881/- Appellant has shown Rs. 10,40,890/- as Net Interest Income

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

28 only where the income is to be taken. Application of 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

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

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

28 only where the income is to be taken. Application of 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

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

In the result the appeal of the assessee in ITA No

28 only where the income is to be taken. Application of 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

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

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

28-03-2016 and granted the relief. We considered it appropriate to refer to the written submissions of the assessee and findings of the CIT(A) in allowing the claim observed at Para 4.1 & 4.2 of the order as under: 4.1. The appellant has vehemently contested the disallowance of deduction of Rs.1,68,71,111/- claimed by him under Section

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

In the result, the appeal of the assessee is allowed for statistical purposes

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

28,470/-. 3.1 Subsequently, the case was reopened under section 147 on the ground that the assessee had failed to deduct tax at source on certain payments of interest (u/s 194A) and JCB hire charges (u/s 194C). As there was no response to various statutory notices, the Assessing Officer completed the assessment ex parte under section 147 r.w.s. 144/144B