PARSSA RAM,MERTA vs. ITO, WARD-3,, NAGAUR

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

Bench: Its Hearing Before Your Honour.”

section 40A(3) of the I.T. Act, 1961. Therefore, the Ld. AO disallowed the cash payment of Rs.20,51,007/- as claimed by the appellant to be made to its sundry creditors has hereby added to the total income. 5.2. It is relevant to mention here that during the appellate proceedings several opportunities are provided to the appellant and notice

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

40a(ia) r.w.s. 194 of the I.T. Act, 1961 and added back t the total income of the assessee.’’ 4. Aggrieved, from the order of the AO passed u/s 154 of the Act, 1961 on 15-10-2019, the assessee filed an appeal before the ld. CIT(A) who after hearing the contention of the assessee dismissed the appeal

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

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

In the result the appeal of the assessee in ITA No

40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profite and gains of business

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

40a(ia) are not attracted. Same thing is provided in provisions of section 44AD, A44AE, 44AF, 44B, 44BB, 44BBA, and 44BBB. Provisions of section 44AD are reproduced below - "Notwithstanding anything to the contrary contained in section 28 to 43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

40A(2)(b) of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed a speaking order and upheld the assessment order. Being aggrieved assessee filed an appeal before us. I.T.A. Nos. 329 to 330/Jodh/2023 4 Assessment Year: 2014-15 to 2015-16 5. The ld. AR submitted the written submissions which

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

40A(2)(b) of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed a speaking order and upheld the assessment order. Being aggrieved assessee filed an appeal before us. I.T.A. Nos. 329 to 330/Jodh/2023 4 Assessment Year: 2014-15 to 2015-16 5. The ld. AR submitted the written submissions which

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI, J (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

9. It is respectfully that in order to comply and satisfy requirements of Section 56(2)(viib) and Rule 11UA company is required to obtain valuation report from Accountant and valuation adopted by it should be as per Discounted cash flow method. Company has obtained valuation report from Accountant Saruparia Somani & Co - Chartered Accountants and as per them valuation

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 263 of the Act. The grounds of appeal raised by the assessee are as under:- 2 ITA 3/JODH/2021 PYEROTECH ELECTRONICS PVT LTD VS PR. CIT, UDAIPUR 1. That the Impugned order u/s 263 of the Act dated 18.02.2020 and notice u/s 263 are bad in law and on facts of the case and hence the same may kindly