ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

transfer to the specified business of machinery or plant previously used for any purpose; All assets were newly acquired for the hospital. (iii) where the business is of the nature The specified business was hospital referred to in sub-clause (iii) of clause (c) of sub-section (8), such business (iv) (ab) on or after the 1st day of April

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

80,000/-. The said scrip was sold in the financial year 2014-15 for Rs,.1,58,67,077/- through the broker, Shri Suresh Rathi. The assessee claimed exemption of the LTCG of Rs.1,55,87,077/- u/s 10(38) of the Act. The Ld.AO has treated the entire transaction as bogus and, therefore, he added back the total sale

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

transferred by Chitravali Barter Pvt. Ltd. to M/s Swift Tie Up Pvt. Ltd. on 13.02.2012, out of which it paid ₹ 75 Lakhs to the appellant against the transaction which it had entered with the appellant, it cannot be assumed that the source of this amount is the amount deposited in the bank account of Jagdamba Trading, more particularly when there

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

Transfer (DBFOT) Basis Notice by the concessionaire for payment of compensation on account of delay events, additional works/change of scope and breach of contract by the authority." In view of the facts furnished by the assessee, the amount of Rs.1,72,77,91,273/- shown in the ITR as other income, was treated as contract receipts of the assessee which

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

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

transferred share application money to the assessee. Accordingly, he disallowed the interest claim of Rs. 3.00 crores made in A.Y 2013-14. The assessee had claimed interest expenditure of Rs.11.94 crores against the loan taken from M/s Adarsh Credit Co-operative Society Ltd in AY 2014-15. The AO disallowed interest expenditure of Rs. 11.94 crores on the very same

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

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

transferred share application money to the assessee. Accordingly, he disallowed the interest claim of Rs. 3.00 crores made in A.Y 2013-14. The assessee had claimed interest expenditure of Rs.11.94 crores against the loan taken from M/s Adarsh Credit Co-operative Society Ltd in AY 2014-15. The AO disallowed interest expenditure of Rs. 11.94 crores on the very same

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)

section 153A of the Act and also contended that the additions were wrongly made in hands of the Assessee merely on the basis of bank accounts or information in 10 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur relating to accounts, wherein she is just authorized signatory and entire asset/income belong to BWR Trust, which is family trust formed

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

transfer from the old accounts. As per the ld. AR, the background of agriculture land at khara bypass 0.83 hectare and land at khara 3.56 hectare has already been deliberated upon in length at point no. 2 of this letter. Ld. AR submitted that these two are basically offset 18 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT accounts which cot debited

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

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

80% 776 600 1376 1376 2,696.960 276 540.960 15 Deepak Sir 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