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

In the result, both the appeals are allowed

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

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

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

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

ACIT, C-4(1), CHANDIGARH vs. M/S WINSOME TEXTILE INDUSTRIES LTD., CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negi

TDS, addition of Rs.38,307/- on account of disallowance made u/s 36(1) (va) of the Act for not depositing the employee’s contribution welfare funds before the due date and addition of Rs. 20,973/- on account of disallowance u/s 14 A of the Act. However, after allowing set off the unabsorbed depreciation

M/S KAPSONS AGENCIES PVT. LTD.,CHANDIGARH vs. JCIT, R-III, CHANDIGARH

In the result, all the appeals of the assessee in ITA

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.1010, 1011 & 1013/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 2011-12 & 2013-14

section 36(1)(iii) of the Act. The assessee contended that the said facts was evident from the sanction letter of the bank granting term loan and the letter written by the assessee to the Manager of the bank requesting to reimburse the expenditure. The Ld.Counsel for the assessee contended that these were additional documents being submitted which were very

SH. SAWARN SINGH,PINJORE vs. ITO-WARD-4, PANCHKULA

In the result, appeal of the assessee is allowed

193 has held that the interest component on enhanced compensation under section 28 is liable to be taxed u/s. 56 of the IT Act, 1961. In view of the above, no interference is called for with the addition made by the Ld. AO and addition is hereby confirmed. 5. Now the assessee is in appeal. 6. The Ld. Counsel

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

In the result, the appeals of the assessee in ITA

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

TDS on roaming charges, the Ld.CIT(A) restored the issue to the AO to adjudicate the same in the light of the direction given by the apex court in the case of Bharti Cellular Ltd. 193 Taxman 97 to determine whether the said payment qualified as fees for technical services as per section

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

In the result, the appeals of the assessee in ITA

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

TDS on roaming charges, the Ld.CIT(A) restored the issue to the AO to adjudicate the same in the light of the direction given by the apex court in the case of Bharti Cellular Ltd. 193 Taxman 97 to determine whether the said payment qualified as fees for technical services as per section

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ITO TDS-II, CHANDIGARH

In the result, the appeals of the assessee in ITA

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

TDS on roaming charges, the Ld.CIT(A) restored the issue to the AO to adjudicate the same in the light of the direction given by the apex court in the case of Bharti Cellular Ltd. 193 Taxman 97 to determine whether the said payment qualified as fees for technical services as per section

DCIT (TDS), CHANDIGAHR vs. M/S IDEA CELLULAR LTD., MOHALI

In the result, the appeals of the Revenue are dismissed

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

193 Taxman 97. Pursuant to this order the Department had sought technical reports from the Experts. Considering the Reports, the TDS Officer passed an order dated 24.02.2014. The correctness of the said decision was challenged before the CIT(A) who allowed the relief considering various decisions passed in the case of similarly situated cases on the same issue

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds