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75 results for “TDS”+ Section 192clear

Sorted by relevance

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Key Topics

Section 26370Section 143(3)36TDS27Addition to Income27Section 13(3)24Section 153A24Section 27118Section 13218Disallowance18Deduction

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

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 194ISection 195Section 200(3)Section 200ASection 234E

192 and section 194P in Form No. 24Q; (b) Statement of deduction of tax under sections 193 to 196D (other than section 194P) in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect

Showing 1–20 of 75 · Page 1 of 4

17
Section 271C16
Section 27412

STATE BANK OF INDIA LOCAL HEAD OFFICE CHANDIGARH,CHANDIGARH vs. ADDL COMMISSIONER OF INCOME TAX(TDS) CHANDIGARH, CHANDIGARH

In the result, appeal filed by the Assessee is dismissed

ITA 991/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh11 Feb 2026AY 2016-17

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

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10(5)Section 133(6)Section 192Section 271C

section 192 of the Income-tax Act, 1961. For the assessment year 2016-17, the Assessing Officer conducted TDS verification

SH. CHANDRESH JAIN PROP. M/S PRABHAT THREAD (INDIA) ,LUDHIANA vs. ITO, WARD 2(1), LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 699/CHANDI/2022[2020-21]Status: DisposedITAT Chandigarh15 May 2024AY 2020-21

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 699/Chd/2022 "नधा"रण वष" / Assessment Year : 2020-21 Shri Chandresh Jain, Vs. The Ito, बनाम Prop. M/S Prabhat Thread Ward 2(1), (India), Gali No. 3, Mahavir Ludhiana Colony, G.T. Road, Sunder Nagar, Ludhiana 141008 "थायी लेखा सं./Pan No: Abdpj7395R अपीलाथ" ./ Appellant ""यथ" / Respondent

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 143(1)Section 154

192. [(2A) Notwithstanding anything contained in sub-rule (1) or sub-rule (2), any sum deducted under section 194-IA shall be paid to the credit of the Central Government within a period of [thirty days] from the end of the month in which the deduction is made and shall be accompanied by a challan-cum-statement in Form

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 1592/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Jan 2022AY 2014-15

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR
Section 144

192 of the Act, as against under section 195 of the Act. The tax has been deducted by the assessee under wrong provision. It is not a case where the assesse has not deducted tax at source at all. The Hon’ble Calcutta High Court in the case of CIT Vs. S.K. Tekriwal (supra) has upheld the decision of Tribunal

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 253/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Jan 2022AY 2011-12

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR
Section 144

192 of the Act, as against under section 195 of the Act. The tax has been deducted by the assessee under wrong provision. It is not a case where the assesse has not deducted tax at source at all. The Hon’ble Calcutta High Court in the case of CIT Vs. S.K. Tekriwal (supra) has upheld the decision of Tribunal

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

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

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

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

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

TDS for the relevant quarter of the A.Y. In the light of the above we deem it appropriate to admit the additional evidence now filed by the assessee before us. 15. Admittedly the Ld. CIT(A) has not decided the ground no. 1 of the assessee’s ground while adjudicating the appeal of the assessee. Admittedly the other grounds raised

M/S STATE BANK OF PATIALA,PATIALA vs. ITO, (TDS), PATIALA

In the result, the appeal is allowed

ITA 1/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh22 Apr 2024AY 2016-17

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 State Bank Of India, Vs. The Ito (Tds), बनाम Patiala (Earlier Known As State Bank Of Patiala),Treasury Branch, Chotti Baradari, Patiala "थायी लेखा सं./Pan No: Aaacs8571K ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee By : Sh. Vibhore Garg, Ca राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15.04.2023 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.04.2023 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 10Section 133ASection 194ASection 200Section 200(3)Section 201Section 201(1)

TDS. It is reproduced as under:- 1-Chd-2023 – State Bank of India, Patiala 5 “201. (1) Where any person, including the principal officer of a company,— (a) who is required to deduct any sum in accordance with the provisions of this Act; or (b) referred to in sub-section (1A) of section 192

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA VIDYUT PRASARAN NIGAM LTD., PANCHKULA

In the result, we upheld the

ITA 1458/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh28 Feb 2025AY 2008-09

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

For Appellant: Shri Harish Nayyar C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 10Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 194ASection 36Section 40

TDS under section 194A of the Act. Hence, the provision so made was also held disallowable under section 40(a)(ia)of the Act and this was one of the reason recorded before issuance of notice under section 148 of the Act. Thereafter, during the reassessment proceedings, the AO accepted the submissions of the assessee that no tax was required

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

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

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

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

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 904/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh06 Dec 2022AY 2008-09

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR
Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 903/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh06 Dec 2022AY 2007-08

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR
Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection