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

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

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 on commission received from lorry business—Held, in case of CIT v. Cargo Linkers; (2009) 179 Taxman 151 (Del) - Pages No. 5 to 7 of the Judgment Set, Tribunal had noted and found as a matter of fact that assessee was nothing but an intermediary between exporters and airlines as it booked cargo for and on behalf

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

17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\n\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\nShri

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT,DR\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Rakesh Kumar\nS/o Shri

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Rakesh Kumar\nS/o

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: The Disposal Of The Same.

TDS statement in Form 27Q as required under section 200(3) was filed on 21/11/2020 as against the due date of 31/07/19, the same was processed and the AO passed the order under section 200A on 26/11/2020 wherein the AO levied late fee under section 234E amounting to Rs. 95,800/-. The assessee carried matter in appeal before

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

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)

17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 626/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The ITO SAMB Branch, SCO 99-107, First (TDS-1), Chandigarh Floor, Sector 8, Chandigarh-160009 "ायी लेखा सं./PAN

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nPage 17\nthe interest as taxable u/s 56(2)(viii) read with section

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Rakesh Kumar\nS/o Shri