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2 results for “TDS”+ Section 144Aclear

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Key Topics

Section 143(2)5Section 194H4Section 2633Section 143(3)2Section 201(1)2Section 194J2Section 194C2Addition to Income2

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)

TDS and application of sect on 194H, the Assessing Officer (A.O.) treated the benefits allowed to franchise showrooms and franchise distributors as per relationship of one person acting on behalf of other for buying and selling of goods. The concept and perception of commission and brokerage was thus envisaged by JCIT while imparting directions under section 144A

SH. SANJEEV GARG,PANCHKULA vs. PR. C.I.T., PANCHKULA

In the result, appeal of the assessee is allowed

ITA 365/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh28 May 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 365/Chd/2022 "नधा"रण वष" / Assessment Year: 2017-18 Shri Sanjeev Garg, Vs The Pcit, House No. 77, Sector 4, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Afopg5637A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 02.04.2025 Date Of Pronouncement : 28.05.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ajay Jain, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 127Section 143(1)Section 143(2)Section 143(3)Section 263

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section