BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

purchase of\ngoods.\nWrongful disallowance of commission expense\n1.5 For ground 4:That the order passed by the Ld. AO has erred\nin law by making an addition of INR 3,00,000/- with respect to\ncommission expenses incurred by the assessee.\n1.5.1 That the Ld. AO disallowed commission payment of Rs 3,00,000\nobserving that same is doubtful

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

TDS), Kolkata which showed that not only the existence of the payee company was known to the Income-tax Department but the Ld. AO had issued certificate u/s 197 on being satisfied that the payee would not have any liability to pay tax for the relevant year. 3. In the light of the above documentary evidences, it is difficult

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

purchases of Rs. 65,33,41,701/-. (xi)Compensation paid to employees of Rs. 2,17,23,268/-. (xii).Proof of service tax of Rs. 6,89,59,617/- paid during the year. (xiii). “Advertisement” expense along with proof of TDS on the same. (xiv). “Other expenses” of Rs. 45,13,68,375/-. (xv).Amount debited

MOTOREX FINANCE PVT LTD ,KOLKATA vs. ITO, WARD-4(1), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaymotorex Finance Pvt. Ltd., I.T.O., 1A, Grant Lane, Kolkata-700012 (West Ward 4(1), Vs. Bengal). Kolkata. Pan No. Aaccm 1042 R Appellant/ Assessee Respondent/ Revenue

TDS in the refund claim of the assessee. It was a submission that before the ld. CIT(A) also, the details were produced and on the ground that the assessee had not provided the details of the Directors and identities and creditworthiness of the persons who had purchased the shares that formed the addition