JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

section 263 of the Income Tax Act 1961,extracted by the PCIT identified five heads: (i) Provision for development expenses of Rs.100 crore; ii) Oxford Street Project, Zirakpur – investment of Rs.26.50 crore and TDS u/s 194

KUSUM CHAUHAN ,JAGADHARI HARYANA vs. INCOME TAX OFFICER WARD 3 YAMUNANAGAR , JAGADHARI

The appeal stand allowed

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

TDS under Section 194-A (3) (ix-a) of the Act, 1961 in view of provisions of Section 145-B (1) of the Act, 1961 is to be considered

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.

194-IA (i.e., purchase of immovable property from resident), no separate TDS statement is required to be filed and TPS challan deposit is enough. "(4A) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section

KEHAR SINGH,SIRSA vs. INCOME TAX OFFICER, WARD-1, SIRSA

In the result, the appeal of the assessee is allowed

Bench: The Tribunal.

TDS credit of ₹62,194. The CPC, Bengaluru, while processing the return under section 143(1), restricted the TDS credit

INCOME TAX OFFICER, CHANDIGARH vs. EMBEE FINANCIAL SERVICES LIMITED, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: The Tribunal.

TDS credit of ₹62,194. The CPC, Bengaluru, while processing the return under section 143(1), restricted the TDS credit

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are allowed

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

TDS on interest paid by the assessee co-operative bank to other co-operative societies by invoking of section 194A(3)(i)(b) and 194A(3)(viia) And (b) denying the provisions of section 194

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

TDS under the provisions of section 194-IA was made by the society on part payment of sale consideration to Smt. Parminder

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

TDS under the provisions of section 194-IA was made by the society on part payment of sale consideration to Smt. Parminder

SHRI DILRAJ SINGH DHALIWAL,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

TDS deduction under section 194 IA, it was submitted that the requirement of TDS deduction was not there as the transaction

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\nallowed

TDS on interest paid by the assessee co-operative\nbank to other co-operative societies by invoking of section 194A (3) (i) (b)\nand 194A(3)(viia)\nAnd\n(b) denying the provisions of section 194

STYLAM INDUSTRIES LIMITED,CHANDIGARH vs. DCIT, TDS, CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 194-IA, assessee was supposed to deduct TDS on payments exceeding Rs.50 lacs for purchase of land or building

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\r\nallowed

TDS on interest paid by the assessee co-operative\r\nbank to other co-operative societies by invoking of section 194A (3) (i) (b)\r\nand 194A(3)(viia)\r\nAnd\r\n(b) denying the provisions of section 194

RAKESH GUPTA,KHANNA vs. DCIT/ACIT-TDS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 640/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shri Rakesh Gupta, Vs The Dcit/Acit-Tds, House No. 64, Chandigarh. New Bank Colony, Khanna. "थायी लेखा सं./Pan No: Agnpk8978Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : None (Written Submission) Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 06.10.2025 Date Of Pronouncement : 12.11.2025 Physical Hearing

Section 194-IA is not attracted. A.Y.2018-19 3 4. On due consideration of this aspect, we are of the view that assessee was not under obligation to deduct TDS

PUNJAB SMALL INDUSTRIES AND EXPORT CORPORATION LTD.,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

194-I; (vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9;” 6.6 Section 40(a)(ia) of the Act, provides for the disallowance of certain expenses if the tax is not deducted at source (TDS

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

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

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 No. 26QB.] 8. We have considered the findings of the ld. CIT(A), NFAC and the submissions filed

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS, the assessee was held as assessee in default and tax liability u/s 201 read with section 201(1A) of the Act was raised amounting to Rs. 11,42,013/- vide order dated 29.3.2018. 5. Being aggrieved, the assessee moved an appeal before the Ld. CIT(A) who has confirmed the findings of the AO and against the said order

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO-WARD-6(4), MOHALI

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS, the assessee was held as assessee in default and tax liability u/s 201 read with section 201(1A) of the Act was raised amounting to Rs. 11,42,013/- vide order dated 29.3.2018. 5. Being aggrieved, the assessee moved an appeal before the Ld. CIT(A) who has confirmed the findings of the AO and against the said order

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS, the assessee was held as assessee in default and tax liability u/s 201 read with section 201(1A) of the Act was raised amounting to Rs. 11,42,013/- vide order dated 29.3.2018. 5. Being aggrieved, the assessee moved an appeal before the Ld. CIT(A) who has confirmed the findings of the AO and against the said order

WWICS ESTATES PRIVATE LIMITED,MOHALI vs. THE DCIT/ACIT, TDS, CHANDIGARH

The appeal stands partly allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.654/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Wwics Estates Private Limited Dcit / Acit Tds बनाम/ Vs. A-12, Industrial Area, Phase-6 Sector 17 Mohali. Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacw-3524-A / Ptlw-10174-D (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 15-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2015- 16 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 03-10-2022 In The Matter Of An Order Passed By Ld. Ao U/S 201(1) & (Ia) On 23-03-2022 Raising Certain Demand Against The Assessee. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

194-IA whereas the assessee claimed that the lands were agricultural land and therefore, TDS provisions would not be applicable. The Ld. CIT(A) rejected the said contention and held that as per the provisions of Sec.194-IA, TDS would be attracted where the consideration was above Rs.50 Lacs. The urban land, even if used for agriculture, was not excluded from