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

1), sections 4, 5, 9, 90, 91 as well as the provisions of the DTAA are also relevant, while applying tax deduction at source provisions. Reference to the Income-tax Officer (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

1), sections 4, 5, 9, 90, 91 as well as the provisions of the DTAA are also relevant, while applying tax deduction at source provisions. Reference to the Income-tax Officer (TDS

DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

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

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

1), sections 4, 5, 9, 90, 91 as well as the provisions of the DTAA are also relevant, while applying tax deduction at source provisions. Reference to the Income-tax Officer (TDS

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

section 13(1 )(c).\nTherefore the disallowance of the expenses does not withstand the test of\nunreasonableness.\n6.5.9 Another objection by the AO is that the agreement between GEC and the\nappellant was on an unregistered document printed on a simple paper rather than\non stamp paper. The normal business transactions in practice are made on a\nregistered document

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

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

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

TDS has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1

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

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

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

TDS has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1

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

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

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

TDS has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1

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

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

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

TDS has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\n\n17\n\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1