VARDHMAN POLYTEX LIMITED,LUDHIANA vs. DCIT(TDS), LUDHIANA

In the result, appeal of the Assessee is allowed

Bench: The Ld. Cit(A), Nfac, Delhi. Though Notices Were Issued Electronically Through The E-Filing Portal, The Assessee Contended That Such Notices Were Neither Brought To Their Knowledge Nor Received Through Any Alternative Means Such As Email Or Physical Intimation. Consequently, The Appeal Was Dismissed Ex Parte. It Was Further Submitted That The Issue Involved In The Present Appeal Is Legal In Nature & Does Not Require Examination Of Disputed Facts; Hence, The Matter May Be Adjudicated On Merits Without The Necessity Of A Remand To The Lower Authorities.

Section 194C(6) of the Act. The assessee had obtained written declarations from all concerned transporters stating that they owned not more than 10 goods carriages and were engaged in the business of plying, hiring, or leasing goods vehicles. Copies of their PAN cards were also obtained and duly reported in the TDS

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

section 194C will be attracted in this case. 6.2 Therefore as such the GMADA being a development authority is kin to the HUDA, which is a development authority of State Government of Haryana & taxable entity under the Income-tax Act, and TDS

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

section 194C will be attracted in this case. 6.2 Therefore as such the GMADA being a development authority is kin to the HUDA, which is a development authority of State Government of Haryana & taxable entity under the Income-tax Act, and TDS

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

section 194C will be attracted in this case. 6.2 Therefore as such the GMADA being a development authority is kin to the HUDA, which is a development authority of State Government of Haryana & taxable entity under the Income-tax Act, and TDS

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

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

TDS.” 8.9 It was accordingly submitted that the matter relating to verification of genuineness of expenses with specific reference to the large payment made under section 194C

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.

TDS of 2% u/s 194C whereas Ld. AO opined that the payment would attract higher rate of 10% u/s 194J. In other words, the demand was raised for short-deduction of tax at source. The Ld. CIT(A) confirmed the demand against which the assessee is in further appeal before us. 4.2 We find that this issue is covered

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

194C of the Income Tax Act, 1961 instead of 194J. 3. Whether on facts and circumstances of the case the Ld. CIT(A] was correct in holding that the judgment of Hon'ble ITAT in case of Vodafone Idea Ltd. Vs Assistant Commissioner of Income Tax (TDS) Chandigarh [2019] 109 taxmann.com 466(Chandigarh- Tribe.) and Hindustan Coca Cola Beverages

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

TDS u/s 194C and are not forming part of receipts of Rs 1,30,94,241/- as shown in Form 26AS. The fact that the labour charges are not treated as works contracts under VAT laws doesn't take the same outside the ambit of section

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

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

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS

VIKAS MEHTA,NEW ANAJ MANDI, RANIA, SIRSA vs. THE DEPUTY DIRECTOR OF INCOME TAX CPC BANGALURU JOA INCOME TAX OFFICER, WARD-1, SIRSA, HARYANA

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 194Q are not applicable on the appellant who it merely a Kacha Arhtiya/Pakka Arhtiya/Commission Basis. 3. That the Ld. The Commissioner of Income Tax, ADDL/JCIT (A)-4, Kolkata has erred in not considering the act that the assessee was mainly acting as commission agent/Kacha Arhtiya and he was earning commission from the parties who has deducted TDS U/s 194Q

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

section 194C of the Act. 11. The Ld. Counsel further submitted that taxes, including TDS on payments made to contractors

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)

194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section 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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

TDS) while granting certificate of lower deduction of tax, the Assessing Officer in the preceding and succeeding years, as also with the view taken by the Assessing Officer in the case of another assessee undertaking identical work, it cannot be said that any error had crept in the order of the Assessing Officer causing prejudice to the revenue and therefore

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

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

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

194C(2) of the Act where as in the present case, the matter relates to cash payment made in contravention of section 40A(3) of the Act. Thereafter referring to the provision of section 40A(3) as well as the exceptional circumstances provided under Rule 6DD, it was held by the AO that no circumstances have been narrated

KAMLA RETAIL LTD., NOW KNOWN AS M/S ETHOS LTD.,,CHANDIGARH vs. ADDL. CIT, R-I, CHANDIGARH

In the result, the appeal of the assessee is partly

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S. Kamla Retail Ltd. Additional Cit, Range-1, बनाम Now Known As Ethos Limited, Chadigarh. Sco-88-89, Sector 8-C, Chandigarh. "थायी लेखा सं./Pan No: Aadck2345N

section 40(a)(ia) are equally attracted which provides for the allowability of expenses in the year in which the TDS has been deducted and paid. In the instant case, it is a matter of record that the assessee has paid and accounted for these expenses in the books of accounts in the financial year relevant to the impugned assessment