deleted the disallowance and in respect of mining
utilization expenses the Ld. CIT(A) deleted both the additions. In respect of the
disallowance made ... promotion
expenses.
8. Deleting the disallowance of gardening expenses of Rs. 34,36,131/-
without any valid reason.
9. Deleting the addition
extent of Rs
59,873 and the balance deleted
5. Violation of section 40A(3)- 1,41,34,476/- Deleted ... Cash payments above Rs.
20,000/-)
6. Unexplained Expenditure u/s 1 , 18 , 34 ,723/- Deleted by the ld CIT(A)
69C
7. Unaccounted Income
erred in not deleting the disallowance of Rs 190,325 u/s
36(1)(va) / section 2(24)(x) of the Act without appreciating that ... appropriate
cases may be dealt with under section 147 , or section 148 , or even section
263 of the Act if requisite conditions are fulfilled
case. The addition made by the Assessing Officer under section 2(22)(e)
are hereby deleted. In the result ground no. 1 of the assessee ... investment in shares,
the disallowance made by the lower authorities was deleted. In deleting
the disallowance, Hon'ble ITAT placed reliance on the decision
books of account u/s
271A and no penalty can be imposed u/s 271B for violation of
section 44AB requiring ITA Nos.6696 ... U/s 44AB of the Act. Hence, the penalty of levy by
the AO U/s 271B is not justified and the same is deleted
Jaipur, is justified in deleting the addition u/s 68 of Rs. 11,96,03,020/-
on account of unexplained credits of LTCG made ... total income at Rs. 42,01,900/-. After filling return u/s.
153A, the notices u/s. 143(2) were issued from time to time
dated
26.03.2019 and 08.11.2019 passed under section 143(3) read with section 153A of
the I.T. Act, 1961. These appeals are arising from ... case the
CIT (A) was right in deleting the addition of Rs. 2,83,123/- u/s
69 C of the IT Act, 1961 made
Taxman 338 (Raj.) (HC)
The jurisdictional HC while deleting the addition u/s 68 of the Act held as follows:-
"20. This principle ... this case, order of CIT(A) deleting addition u/s 68 was upheld by Tribunal after finding
that assessee had submitted the accounts of return
circumstances of the case, the Tribunal
has erred in law in deleting the demand u/s. 201(1) for non
deduction of TDS ... provisions of Section 194J read with Section 9(1)(vii) read
with Explanation-2 thereto. Therefore, he prayed to delete the
addition.
If we examine
erred in deleting the addition of Rs. 62,31,856.00
made u/s 43B of the Act, on account of non-payment of interest
payment ... deduction claimed u/s 35AD amounting to Rs.
13,86,30,120/-, addition u/s 69C at Rs. 8,59,200/- and disallowance
