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310 results for “TDS”+ Disallowanceclear

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Key Topics

Section 4075Addition to Income60TDS49Section 26347Disallowance46Deduction43Section 143(3)42Section 153A27Section 1026Section 201

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

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

ITA 171/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh09 Oct 2024AY 2012-13

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

Showing 1–20 of 310 · Page 1 of 16

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25
Section 13223
Section 27122

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

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

ITA 156/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh09 Oct 2024AY 2008-09

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

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

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

ITA 158/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh09 Oct 2024AY 2014-15

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

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

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

ITA 157/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

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

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

ITA 169/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

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

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

ITA 170/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

disallowed credit of TDS of Rs. 1,81,185/- though the income against this TDS deducted has been accounted for in the assessee

SH. CHANDRESH JAIN PROP. M/S PRABHAT THREAD (INDIA) ,LUDHIANA vs. ITO, WARD 2(1), LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 699/CHANDI/2022[2020-21]Status: DisposedITAT Chandigarh15 May 2024AY 2020-21

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 699/Chd/2022 "नधा"रण वष" / Assessment Year : 2020-21 Shri Chandresh Jain, Vs. The Ito, बनाम Prop. M/S Prabhat Thread Ward 2(1), (India), Gali No. 3, Mahavir Ludhiana Colony, G.T. Road, Sunder Nagar, Ludhiana 141008 "थायी लेखा सं./Pan No: Abdpj7395R अपीलाथ" ./ Appellant ""यथ" / Respondent

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 143(1)Section 154

disallowance of TDS paid and he had confirmed this addition. Later on, when the mistake was realized, the Assessee filed

SH. SHIV PAL CHAUDHARY,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly

ITA 28/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Apr 2018AY 2012-13

Bench: Ms.Diva Singh & Ms.Annapurna Guptash.Shiv Pal Chaudhary, Vs. The D.C.I.T., H.No.3121, Sector 28D, Circle Chandigarh. Chandigarh. Pan: Aakpc6883B (Appellant) (Respondent)

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Shri Manjit Singh, Sr.DR
Section 201Section 40Section 43B

TDS payable disallowed u/s 43B of the Income Tax Act, 1961 (in short ‘the Act’). The assessee had shown the impugned

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 918/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

TDS deducted under Section 194Q of the Income Tax Act. He relied upon the CBDT Circular No. 552 and submitted that no disallowance

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 919/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh18 Mar 2025AY 2023-24

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

TDS deducted under Section 194Q of the Income Tax Act. He relied upon the CBDT Circular No. 552 and submitted that no disallowance

M/S V.K. SOOD ENGINEERS & CONTRACTORS,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 895/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh19 Feb 2025AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, Addl. CIT, Sr. DR
Section 148Section 250

disallowance of credit of TDS amounting to Rs.6,45,453/- made by the Id. Assessing Officer. 2(b). Without prejudice

M/S MODGILL INTERNATIONAL CLOTHING LIMITED,LUDHIANA vs. ACIT, LUDHIANA

The appeal stands partly allowed

ITA 425/CHANDI/2016[2006-07]Status: DisposedITAT Chandigarh21 Apr 2025AY 2006-07

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rishab Singla (Adv.). – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr.DR
Section 133ASection 142Section 143(3)Section 36(1)(iii)Section 40Section 40A(3)Section 69C

Disallowance u/s 40(a)(ia) for want of TDS on contractual payments; (ii) Disallowance of refreshment expense; (iii) Disallowance u/s 40A(3); (iv) Addition

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 1033/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS. 5. The AO disallowed the expenditure on the commission on exports amounting to Rs.2,20,71,855/-, invoking the provisions

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 960/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS. 5. The AO disallowed the expenditure on the commission on exports amounting to Rs.2,20,71,855/-, invoking the provisions

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 394/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS. 5. The AO disallowed the expenditure on the commission on exports amounting to Rs.2,20,71,855/-, invoking the provisions

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 389/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS. 5. The AO disallowed the expenditure on the commission on exports amounting to Rs.2,20,71,855/-, invoking the provisions

KEHAR SINGH,SIRSA vs. INCOME TAX OFFICER, WARD-1, SIRSA

In the result, the appeal of the assessee is allowed

ITA 701/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh28 Aug 2025AY 2022-23

Bench: The Tribunal.

For Appellant: Sh. Nikhil Garg, AdvocateFor Respondent: Smt. Surinder Kaur Waraich, Addl. CIT
Section 143(1)Section 194QSection 44A

disallowing the TDS credit to ₹57,421/- is not sustainable. The Assessing Officer is directed to grant full TDS credit

INCOME TAX OFFICER, CHANDIGARH vs. EMBEE FINANCIAL SERVICES LIMITED, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 699/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh27 Aug 2025AY 2017-18

Bench: The Tribunal.

For Appellant: Sh. Nikhil Garg, AdvocateFor Respondent: Smt. Surinder Kaur Waraich, Addl. CIT
Section 143(1)Section 194QSection 44A

disallowing the TDS credit to ₹57,421/- is not sustainable. The Assessing Officer is directed to grant full TDS credit

ANIRUDH GUPTA,SIRSA vs. INCOME TAX OFFICER, SIRSA

In the result, appeal of the assessee is allowed

ITA 257/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh11 Sept 2025AY 2022-23

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 257/Chd/2025 "नधा"रण वष" / Assessment Year: 2022-23 Shri Anirudh Gupta, Vs The Ito (Exemptions), 22-Scf C/O M/S Sat Narain Ward-1, Brij Bhushan, Addl. Mandi, Sirsa. Sirsa. "थायी लेखा सं./Pan No: Agipg2244E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Lalit Mohan, C.A. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 31.07.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Shri Lalit Mohan, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 194JSection 194Q

disallowance of TDS credit by CPC Bangalore. 4. The brief facts of the case are that assessee has filed his return

PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)

disallowance on non fulfillment of TDS provisions of Sec. 194H. In the opinion of the DRP, the correct TDS section