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8 results for “disallowance”+ Section 6(1)(iii)clear

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Key Topics

Section 116Section 11(2)6Addition to Income5Section 271(1)4Section 13(8)3Section 2(15)3Section 11(3)3Exemption3Depreciation3Section 274

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

6 of 12 Ginning Factory and Others (supra) and the above decisions of ITAT, we hold that the levy of penalty under Section 271(1)(c) of the Act in the case of the assessee was not valid. 11. Even on merits also, the decision of Hon'ble Apex Court in the case of CIT Vs. Reliance Petroproducts Pvt.Ltd

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

2
ITA/816/2008HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

Section 260Section 36(1)(iii)

6) [ITA-816/2008] sale of pesticides. During assessment proceedings the records revealed that the appellant had borrowed interest bearing loans and given interest free advances to the tune of Rs.37,06,431/-, out of which Rs.32,75,000/- was given to DPFL. The AO framed assessment on 10.03.2004 and under section 36(1)(iii) disallowed

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

6. The 2nd party i.e. parties 1 to 3 and (8, 9, 10 and 11) in the said agreement has undertaken the construction as per clause 5 of the Deed dated 10.03.2009, incurring a cost of Rs.9.68 Crores for which the statement will be filed by the said parties 1 to 3 and 8 to 10 to the first party

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

1 was answered against the department, the action of treating the income to be a taxable income under Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

1 was answered against the department, the action of treating the income to be a taxable income under Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

1 was answered against the department, the action of treating the income to be a taxable income under Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department

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

6:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 227 OF 2013 AGAINST THE ORDER IN ITA 189/Coch/2009 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD), 6TH FLOOR, CHERUPUSHPAM BUILDINGS, KOCHI

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

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights