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37 results for “TDS”+ Section 194Jclear

Sorted by relevance

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Key Topics

TDS34 Section 194H16 Section 194Q14 Section 4013 Section 194C11 Section 194J11 Deduction10 Section 201(1)8 Addition to Income8 Disallowance

SUNITA RANI 40 MS TEJ RAM HARISH KUMAR ADD. MANDI SIRSA ,HARYANA vs. THE DEPUTY DIRECTOR OF INCOME TAX CPC BANGALURU JOA INCOME TAX OFFICER WARD-1 SIRSA, HARYANA

ITA 546/DEL/2024[2022-2023]Status: DisposedITAT Chandigarh23 Dec 2024AY 2022-2023

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(1)Section 194Q

TDS should have been deducted under section 194J of the Act and not Section 194Q. In this regard, it was submitted

DCIT (TDS), CHANDIGAHR vs. M/S IDEA CELLULAR LTD., MOHALI

In the result, the appeals of the Revenue are dismissed

ITA 21/CHANDI/2018[2005-06]Status: Disposed

Showing 1–20 of 37 · Page 1 of 2

8

ITAT Chandigarh

28 Jun 2018

AY 2005-06

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

For Appellant: Smt. Chanderkanta, Addl. CITFor Respondent: Shri Ronak G. Doshi, CA

Section 201(1)

TDS u/s 194J of the Act should have been deducted. 6.1 It is seen from the record that the assessee preferred an appeal against the order of the AO. The CIT(A) while deciding the appeals of the assessee for the assessment year 2005-06 directed the AO to take a fresh decision on the applicability of Section

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 918/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 194HSection 194Q

TDS ought to have been deducted u/s. 194J and 194Q, we fail to find any merit because section 194J refers

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 919/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh18 Mar 2025AY 2023-24

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 194HSection 194Q

TDS ought to have been deducted u/s. 194J and 194Q, we fail to find any merit because section 194J refers

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

The appeal stands partly allowed

ITA 654/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh23 Jul 2025AY 2015-16

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.

For Appellant: Shri Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 133ASection 194Section 194CSection 194JSection 201(1)Section 44A

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

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

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

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

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

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

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

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

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

ITA 685/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

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

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

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

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS even though it is assumed that the payment in kind in the shape of by- products of the paddy were paid to the millers. It has been further submitted that the above said decision of the Banglore Bench (supra) of the Tribunal has been upheld by the Hon'ble Karnataka High Court vide order dated 29.9.2015 (supra). Further