M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

TDS was necessary due to their exemption status, but failed to produce any certificate to that effect. Based on CBDT

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are allowed

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

TDS exempted payment u/s 194A(3)(v). That this exemption is still intact even after the amendment made by the Finance

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\nallowed

TDS exempted payment u/s\n194A(3)(v). That this exemption is still intact even after the amendment\nmade by the Finance

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\r\nallowed

TDS exempted payment u/s\r\n194A(3)(v). That this exemption is still intact even after the amendment\r\nmade

M/S THE H.P. STATE CO-OPERATIVE BANK,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

TDS would only arise if the amount of deposit is more than Rs.1.00 Lacs. Further reconciliation in respect to various reversal vis a vis amount supposed to be deposited was being asked for which was duly provided to the Ld. AO along with the Bank statements for Government accounts exempt

M/S THE H.P. STATE CO-OPERATIVE BANK, DALHOUSIE BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

TDS would only arise if the amount of deposit is more than Rs.1.00 Lacs. Further reconciliation in respect to various reversal vis a vis amount supposed to be deposited was being asked for which was duly provided to the Ld. AO along with the Bank statements for Government accounts exempt

M/S THE H.P. STATE CO-OPERATIVE BANK, BANIKHET BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

TDS would only arise if the amount of deposit is more than Rs.1.00 Lacs. Further reconciliation in respect to various reversal vis a vis amount supposed to be deposited was being asked for which was duly provided to the Ld. AO along with the Bank statements for Government accounts exempt

M/S CANARA BANK,SHIMLA vs. ITO (TDS), SHIMLA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

exempted from TDS under section 194A(3)(9). 6. The Ld. CIT(A) has erred in law and facts of the case

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

exempt u/s 80IA and TDS was deducted on the total receipt of the company, the excess amount of TDS deducted

DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

exempt u/s 80IA and TDS was deducted on the total receipt of the company, the excess amount of TDS deducted

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA, SAMB BRANCH,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

The appeal is dismissed

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS on LTC/LFC reimbursements to employees where journeys included foreign legs, claiming exemption under Section 10(5) of the Act. The AO issued