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

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

194 will not be attracted in that case, will be against the spirit, intent and purpose of section 194C of the Act and such an interpretation will defeat the 36 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors real intent

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