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2019 (3) TMI 1648
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.... Mehla (JCIT) ORDER Vijay Pal Rao, J.M. These two appeals by the assessee are directed against the composite order of the ld. CIT(A), Jaipur both dated 06.08.2018 for the assessment years 2013-14 & 2014-15 respectively. The assessee has raised common grounds in these appeals as under:- "1. The Ld. CIT(A) has erred on facts and in law in confirming the disallowance of employ....
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....e Bank of Bikaner & Jaipur 99 DTR 131 as well as decision in case of CIT vs. Jaipur Vidyut Vitran Nigam Ltd. 363 ITR 307 and in case of CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 366 ITR 163. We further note that the ld. CIT(A) though has not disputed the various decisions of Hon'ble High Court however, disallowance made by the AO are sustained as he misunderstood the decision of Hon'....
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....he workers likely to be effected by restricting in the State Public Enterprise and that a finding of fact has been recorded that the contribution made to the State Renewal fund is solely for the purposes of the welfare and benefit of the employees. In our view, it is for the assessee to decide whether any expenditure should be incurred in the course of business and expenditure of this nature being....
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....ect to decision of SLP, for the present, these issues are decided on in favour of the department and against the assessee. It will be open for the department to recover the amount if the decision is in their favour." Thus, it is clear that the Hon'ble jurisdictional High Court has followed the earlier decisions in case of PCIT vs. Rajasthan State Seed Corporation Limited 386 ITR 267 as well as ....