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 A(3)(v

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 A(3)(v

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

v) Hon'ble Delhi High Court in Gee Vee Enterprises vs. Additional Commissioner of Income-Tax, [1975] 99 ITR 375 (Delhi), has observed as under: "The reason is obvious. The position and function of the Income-Tax Officer is very different from that of a civil court. The statements made in a pleading proved by the minimum amount of evidence

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 shall furnish to the Director General of Income-tax (System) or the person authorised by the Director General of Income-tax (System) a challan-cum- statement in Form No. 26QB electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within [thirty days] from the end of the month in which the deduction

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

194 (S.C.). Besides, the following decisions are also to the same effect : i) ITA No. 3205/Del/2017 M/s Amira Pure Foods (P) Ltd. v. PCIT ii) ITA No. 574/Del/2018 dated 19.06.2018 M/s Vidya Prakashan Mandir (P) Ltd. vs PrCIT iii) ITA no. 2539/Del/2018 dated 29.08.2018 Durgesh Autofin P Ltd. Vs Pr. CIT ITA 146,147 & 148/CHD/2021

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

194 (S.C.). Besides, the following decisions are also to the same effect : i) ITA No. 3205/Del/2017 M/s Amira Pure Foods (P) Ltd. v. PCIT ii) ITA No. 574/Del/2018 dated 19.06.2018 M/s Vidya Prakashan Mandir (P) Ltd. vs PrCIT iii) ITA no. 2539/Del/2018 dated 29.08.2018 Durgesh Autofin P Ltd. Vs Pr. CIT ITA 146,147 & 148/CHD/2021

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

194 (S.C.). Besides, the following decisions are also to the same effect : i) ITA No. 3205/Del/2017 M/s Amira Pure Foods (P) Ltd. v. PCIT ii) ITA No. 574/Del/2018 dated 19.06.2018 M/s Vidya Prakashan Mandir (P) Ltd. vs PrCIT iii) ITA no. 2539/Del/2018 dated 29.08.2018 Durgesh Autofin P Ltd. Vs Pr. CIT ITA 146,147 & 148/CHD/2021

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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)

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. (pages 106-117 of JPB) iv) ITA No. 564/Chd/2014 dated 07.02.2018 ITO v. Sh. Nachhattar Singh (pages 118-135 of JPB) v) ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Sh. Satbir Singh & others v. ITO (pages 136-143 of JPB) vi) ITA No. 648/Chd/ 2018 dated 20.9.2018 Balwinder Singh vs. PCIT (Page

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-IA; (iii) Advances from customers Rs.64,285.60 lakh and Advance against property Rs.7,607.14 lakh; (iv) Rs.921.39 lakh “previous year taxes” appearing in Reserves

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

v) Commissioner Of Income Tax Versus Abhinav Kumar Mittal 2013 (1) Tmi 629 –\n(Delhi High Court: (2013] 351 Itr 20\nAdditions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties\nreferred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No\nreason to differ from the view taken by the Tribunal as no material

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) or if it is deducted but not paid to the government account. From

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

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

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

194-245 of ws) Gulshan Kumar vs. Pr. CIT (1676/Del/2023) (Del11hi ITAT) o Sanjay Kumar Sharma vs. Pr. CIT (357/Del/2023) (Delhi ITAT). o Pawan Kumar vs. Pr. CIT (1655/Del/2023) (Delhi ITAT) o Smt. Purnima Sareen vs. Pr. CIT Rohtak (892/Del/2023) (Delhi ITAT) o Jai Parkash v. Pr. CIT Rohtak (1675/Del/2023) (Delhi ITAT). o  Explanation 2 below s. 263 defines certain