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

In the result, both the appeals of the Revenue are

TDS was not effected on the payments and thus, the assessee society had violated the provisions of Section 194I(a) of the Act. 7. On the other

M/S GORSI CONSTRUCTIONS PVT. LTD,MANDI vs. DCIT, CIRCLE, MANDI

In the result, the appeal of the assessee is partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Gorsi Constructions Vs. The D.C.I.T., Private Limited,, Village Takoli, Mandi P.O. Panarasa, Teh. Autt, (H.P.) Distt. Mandi (H.P.) Pan: Aabcg4994K (Appellant) (Respondent)

section 194I of the Act. The assessee vide reply dated 05- 02-2015 submitted that the payment of Rs.35,000/- had actually been made to two persons Shri Sanjay Vaidya (Surveyor) & to Shri Mohinder Sharma (Surveyor),each below the limit prescribed for tax deduction at source u/s 194I of the Act, at Rs,23,000/- & Rs.12,000/- respectively while