ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

price being less than Rs. 50,00,000/-, the appellant was not required to deduct TDS under section 194-IA of the Act. At this juncture, it would be appropriate to refer to the provisions of section 194-IA of the Act which reads as below:- “1 provisions of Section 194-IA (1) Any person, being a transferee, responsible

SECURE METERS LIMITED,UDAIPUR vs. PR. CIT, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Secure Meters Limited, Vs. Pr.Cit, E-Class, Pratap Nagar Udaipur. Industrial Area, Udaipur-313001. Pan No. Aaccs 8785 M

section 92E. This is not a situation in the case of the assessee and report was submitted and also during the assessment the same was submitted. The second situation where in previous assessments if any addition on account of transfer pricing adjustment of more than ten crores and addition being upheld in appellate proceedings is also not applicable

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

transfer of land, simultaneously, action for imposition of penalty u/s 271(1)(c) for concealment of particulars of income was initiated by issue of notice u/s 271(1)(c) on dated 18-09-2018. 1.3 Since, the appellant has not preferred an appeal against said enhancement order of CIT (A) before the Hon’ble ITAT i.e. First appellate Authority

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 92E at all or has not disclosed the said transactions in the Accountant’s report filed; (b)where there has been a transfer pricing adjustment of ₹10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c)where search and seizure or survey operations

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

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this 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

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this 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

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

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

In the result the appeal of the assessee in ITA No

10. The ground of appeal no. 1, 2, 3, 5 & 6 raised by the assessee in ITA no. 144/Jodh/2022 are similar to the ground no. 1, 2.1, 2.2, 3 & 4 raised by the assessee in ITA no. 143/Jod/2022. The bench does not feel imperative to repeat the related facts, grounds, and findings on the similar grounds in this appeal

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

10 Bhamashah Sundarlal Daga Charitable Trust [A] is earlier” is in the context of the newly formed Trust/institutions. For the existing Trust/Institution, the time limit for applying for Regular Registration is within six months of expiry of Provisional registration if they are applying under sub clause (iii) of the Proviso to Section 80G(5) of the Act. This will

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

price of the product/service of the business and the institution is following the same principal by selling property. Builders or real estate developers do the same activity which is being done by the assessee such as purchase and sale of land at commercial principles and rates, development of land and 42 | P a g e sale by auction or otherwise