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4 results for “disallowance”+ Section 40(1)(i)clear

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Key Topics

Section 1474Section 682

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

40,400/- per acre. Thus there was different of amount of Rs.15 lakhs per acre. This difference cannot be considered as a receipt for sale of agricultural property since a similar property was sold by trustees at around Rs.15 lakhs per acre. According to the Department, the assessee adopted colourable devices to receive the amount from Believers Church

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

ITA/69/2009HC Rajasthan02 Jan 2020

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

Section 147Section 254Section 40A
Section 40A(3)
Section 68

disallowance of Rs.2,76,167 u/s.40A(3) as made by the learned A.O. is improper and unjustified and the learned Commissioner should not have sustained the action of the A.O. 2. For that the addition of Rs.7,01,000/- as sustained by the learned Commissioner is highly unjustified and uncalled for. 3. For that the proceedings initiated u/S.147

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

1) of the Act. I.T.A. No.193/12 & Conn. Cases -:20:- 21. There is nothing on record to indicate that there is any element of compensation involved. Even after granting opportunities to the assessee to show the existence of any compensatory element in the penalty, the assessee could not show the existence of such an element in the penalty. In fact

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

40 of 241 implement orders passed by Indian Courts/Authorities. However, a number of DNRs have either not responded to MEITY or have belatedly refused to comply with the orders passed by this Court. • The second set of DNRs which operate in India are (.in) DNRs. In so far as (.in) DNRs are concerned, they are stated to have appointed Grievance