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 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

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 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

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

In the result the appeal of the assessee in ITA No

201 of the Act, the relevant provisions of which are as under: “(1) Where any person, including the principal officer of a company- (a) who is required to deduct any sum in accordance with the provisions of this Act or (b) referred to in sub-section (1A) of Section 192, being an employer, does not deduct, or does

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

Section) New Delhi." That the appellant reserves its right to add, amend or alter the ground(s) of appeal on or before the date, the appeal is finally heard." 3. The brief facts related to this case are that the assessee-company e- filed its return of income for AY 2017-18 in form ITR-6 declaring NIL income with

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

201 Second 2060 70% 679 600 1279 1279 2,634.740 179 368.740 K.P. 16 Sarupriya 202 Second 1958 70% 679 600 1279 1279 2,504.282 179 350.482 17 Romil Ji Jain 203 Second 1790 70% 679 600 1279 1279 2,289.410 179 320.410 Hasan Ji 18 Paliwal 204 Second 2040 70% 679 600 1279 1279 2,609.160 179 365.160 Praveen

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Price)- 3 Equity Funds 6206894 5814131 383555026 USD 4 Bonds Funds 1623759 1594271 100340190 12,375,698.34 5 Portfolio Funds 1000310 961969 61814130 (PB Page No. 6 Commodity Funds 96679 98549 5974279 113 Vol 1) 7 Alternative Funds 679202 668868 41971292 8 Dividend Right 56202 53852 3473007 Certificate 9 Hybrid On Shares 1140648 1111439 70486354 Total 1