HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

15).\nAdditionally, the Appellant is covered by the provisions of section 10(46),\nwhich provides exemption to statutory bodies established under law and duly\nnotified by the Central Government. The nature of the receipts and their\napplication have been consistently disclosed in the accounts, which reflect the\nBoard's compliance with statutory provisions.\n\n2.3 The statutory cess credited

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

15).\nAdditionally, the Appellant is covered by the provisions of section 10(46),\nwhich provides exemption to statutory bodies established under law and duly\nnotified by the Central Government. The nature of the receipts and their\napplication have been consistently disclosed in the accounts, which reflect the\nBoard's compliance with statutory provisions.\n\n2.3 The statutory cess credited

DCIT, C-,1 (E), CHANDIGARH vs. M/S PUNJAB MEDICAL FOUNDATION CHARITABLE TRUST, JALANDHAR

In the result, appeal of the Revenue is dismissed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

15) of the Income Tax Act. After hearing the assessee, the ld.AO has denied charitable status and consequently did not grant benefit under sections 11 and 12 of the Act. The basic reasons assigned by the AO are – (i) the assessee is running a shop, which is not an integral part for running of the hospital. This pharmacy is being

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 on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

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 on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

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 on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

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 on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

15,000/-\nRemarks\nAssessee society has given advance\nagainst property situated at Greater\nKailash, Maqsudan, Jalandhar. Assessee\nsociety has duly deducted tax @ 1% on\nthe said amount The sale was executed\non06.06.2017\nfor\na\ntotal\nsale\nconsideration of Rs.9,60,00,000/-, copy\nof ledger account of Smt. Parminder\nKaur, copy of agreement executed,\ncopy of TDS receipt and Form

ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

TDS u/s 194C for freight payment made to the Truck Operator Union (through the assessee company) is that of the M/s Pepsico India Holding Pvt. Ltd. and not that of the assessee company. The provisions of Section 194C are not attracted where the assessee subsequently raises the invoices on behalf of the Truck Operator Union and collects and disburse

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

The appeals of the assessee are allowed for statistical purposes

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

15 lacs commission paid to non executive directors, the A.O. has proposed disallowance on non fulfillment of TDS provisions of Sec. 194H. In the opinion of the DRP, the correct TDS section

M/S PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

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

15 lacs commission paid to non executive directors, the A.O. has proposed disallowance on non fulfillment of TDS provisions of Sec. 194H. In the opinion of the DRP, the correct TDS section

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

15, Ist Floor, Phase 6, Mohali "थायी लेखा सं./TAN NO: PTLP13084B (Appeal against the order of CIT(A)-2, Chandigarh order dt 01.09.2016 आयकर अपील सं./ ITA No. 669/CHD/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Punjab State Cooperative The ACIT (TDS) बनाम Supply and Marketing Federation Chandigarh Ltd., Giani Zail Singh Nagar, Ropar "थायी लेखा सं./TAN