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(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

In the result the appeal of the assessee in ITA No

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

In the result the appeal of the assessee in ITA No

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

In the result the appeal of the assessee in ITA No

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

In the result the appeal of the assessee in ITA No

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

In the result the appeal of the assessee in ITA No

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

MOHAN LAL MENARIA ,UDAIPUR vs. ITO, WARD-2(2), UDAIPUR

In the result, appeal of the assessee is partly allowed for statistical purpose

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

disallowance of interest paid to Sundaram Finance of Rs.1,06,915/- on account of non-deduction of TDS under section 40

SHRI SIDDHESH KUMAR GAUR ,JODHPUR vs. ADIT, CPC, ACIT, CIRCLE-3, BENGALURU / JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Deydr. B. R. R. Kumar

disallowance under section 40(a)(ia) in the facts and circumstances of the case. 5. Because the learned CIT(A) erred

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

In the result, appeal of the assessee is allowed

disallowances: (i) U/s 2(22)(e) Rs.3,70,40,305/- (ii) U/s 36(1)(iii) Rs.1,18,44,224/- (iii) Aircraft expenses Rs. 8,99,000/- Grounds for proposed revision u/s 263 are as under 1. Applicability of provisions of section

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

section 40 A(3) in the case of appellant was. 3. There is no dispute that the case of the appellant fall within the exception provided in rule 6DD of the IT Rules,1962, read with The Board circular no 220, dated 31/05/1977. The Board circular no 220, dated 31/05/1977 put more light on the provision

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

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

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

section 40 (a) (ia) of the I T Act and disallowed Rs. 64,177/-. 3 | P a g e b. That

RAJTECH INFRASTRUCTURE PVT. LTD. ,PRATAPGARH. vs. ACIT, CIRCLE, CHITTORGARH

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

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

disallowed the said amount under section 40(a)(ia) of the Act. Aggrieved by the same, the assessee had filed

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

In the result, the appeal of the assessee is allowed

disallowed wherein Interest Income is more than expenses or Appellant is having sufficient Interest Free Fund or owned Funds: 1. Hon'ble Supreme Court in case of CIT Vs Rajendra Prasad Moody 115 ITR 519 (SC) COME 2. Hon'ble Andhra Pradesh High Court in case of CIT Vs Gopikrishan Murlidhar, 47 ITR 469 (AP) We would like to submit

ITO, WARD-1, CHITTORGARH , CHITTORGARH vs. M/S. C.K. MOTORS , CHITTORGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad118/Jodh/2020 (Assessment Year- 2012-13) The Ito Vs M/S. C.K. Motors Ward-1 10A, Old Indusrial Chittorgarh Area, Chittorgarh (Appellant) (Respondent) Pan No.Aadfc 8845 L

disallowances of Rs.60,23,707/- made by the AO u/s 40(a)(ia) of the Act despite of the fact that second proviso to section

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

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

disallowing (i) interest u/s 40(a)(ia) read with s.194A of Rs.43,91,02,618/-, (ii) professional & law charges of Rs.9,88,546/- (iii) advertisement expenses of Rs.5,10,547/- (iv) commission of Rs.22,80,002 u/s 40(ba), and (v) penalty expenditure of Rs.1,10,00,000/-, thereby assessing total income at Rs.62,64,15,070/-. 6. While doing