DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

195. Hence, apart from section 9(1), sections 4, 5, 9, 90, 91 as well as the provisions of the DTAA are also relevant, while applying tax deduction at source provisions. Reference to the Income-tax Officer (TDS

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

195. Hence, apart from section 9(1), sections 4, 5, 9, 90, 91 as well as the provisions of the DTAA are also relevant, while applying tax deduction at source provisions. Reference to the Income-tax Officer (TDS

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS under Section 195 of the Act. Since no TDS had been deducted, the AO disallowed the payments under Section

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS under Section 195 of the Act. Since no TDS had been deducted, the AO disallowed the payments under Section

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS under Section 195 of the Act. Since no TDS had been deducted, the AO disallowed the payments under Section

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS under Section 195 of the Act. Since no TDS had been deducted, the AO disallowed the payments under Section

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

section 9(1)(i) of the Act as discussed above: Therefore, M/s GSK Biologicals SA is chargeable to tax in India for the payment received on account of ITA No.2453/Del/2016 A.Y. 2005-06 & ITA No.532/Del/2014 A.Y. 2006-07 33 vaccine purchase from the assessee company. The appellant company has failed to deduct TDS u/s 195

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.

section 195 of the Act, the assessee deducted TDS on 24/04/2019 and deposited the tax on the same day. The TDS

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

195 of the Act. The tax has been deducted by the assessee under wrong provision. It is not a case where the assesse has not deducted tax at source at all. The Hon’ble Calcutta High Court in the case of CIT Vs. S.K. Tekriwal (supra) has upheld the decision of Tribunal wherein it was held that

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

195 of the Act. The tax has been deducted by the assessee under wrong provision. It is not a case where the assesse has not deducted tax at source at all. The Hon’ble Calcutta High Court in the case of CIT Vs. S.K. Tekriwal (supra) has upheld the decision of Tribunal wherein it was held that

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products

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

section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal in the case ‘ITO Vs. Aahar Consumer Products