SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SH RAMESH KUMAR DUDANI,MOHALI vs. DCIT,CIRCLE -6(1), MOHALI

In the result, appeal of the Assessee is allowed

TDS on accrual of interest. As such the assessee has reasonable cause for non-disclosure of the same and has paid the income tax due in time. It is therefore prayed that the penalty proceedings may be dropped on this issue ." ………….. 3. That disallowance of 20% of the Foreign travelling is an agreed addition

SH. RAJ KUMAR KAMBOJ,SIRSA vs. PR. CIT, HISAR

Appeals of the assessees are hereby allowed

TDS-2 Rajkot vs. Muktanandgiri Maheshgiri 3.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section 56(2)(vii) read with section 57(iv) of the Act to make the impugned addition

SH. SUKHDEV SINGH,SIRSA vs. PR. CIT, HISAR

Appeals of the assessees are hereby allowed

TDS-2 Rajkot vs. Muktanandgiri Maheshgiri 3.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section 56(2)(vii) read with section 57(iv) of the Act to make the impugned addition

SMT. SURESH RANI,SIRSA vs. PR. CIT, HISAR

Appeals of the assessees are hereby allowed

TDS-2 Rajkot vs. Muktanandgiri Maheshgiri 3.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section 56(2)(vii) read with section 57(iv) of the Act to make the impugned addition

SH. SUCHA SINGH,SIRSA vs. PR. CIT, HISAR

Appeals of the assessees are hereby allowed

TDS-2 Rajkot vs. Muktanandgiri Maheshgiri 3.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section 56(2)(vii) read with section 57(iv) of the Act to make the impugned addition

SH. NAND LAL,SIRSA vs. PR. CIT, HISAR

Appeals of the assessees are hereby allowed

TDS-2 Rajkot vs. Muktanandgiri Maheshgiri 3.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section 56(2)(vii) read with section 57(iv) of the Act to make the impugned addition

ITO, LUDHIANA vs. M/S A.K. EXPORTS, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

M/S A.K. EXPORTS,,LUDHIANA vs. ITO,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO -I(1),, LUDHIANA vs. M/S A.K. EXPORTS,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO, LUDHIANA vs. M/S A.K. EXPORTS, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO,, LUDHIANA vs. M/S A.K. EXPORTS,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

GURPARTAP SINGH KAIRON,CHANDIGARH, INDIA vs. INCOME TAX OFFICE, WARD-2(1), , CHANDIGARH, INDIA

In the result, the appeal of the assessee is allowed

Bench: The Appeal Is Finally Heard & Disposed Off.”

addition of Rs, 5,97,172/- will tantamount to double taxation as the M/s Capital Estate has already included the rental income in the Income Tax return filed and therefore the same has already been offered for taxation. Further, M/s Capital Estate has not claimed the TDS

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section