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 of the I.T. Act on the payments made to non-residents without appreciating the fact that the income was accrued in-India and the assessee was under statutory obligation to deduct taxes at source. 4. Brief facts of the case are that the Assessing Officer has disallowed the amounts under section 40(a)(ia) as no TDS was deducted

DCIT, C-4(1), 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 of the I.T. Act on the payments made to non-residents without appreciating the fact that the income was accrued in-India and the assessee was under statutory obligation to deduct taxes at source. 4. Brief facts of the case are that the Assessing Officer has disallowed the amounts under section 40(a)(ia) as no TDS was deducted

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 had been deducted, the AO disallowed the payments under Section 40A(ia) of the Act. While doing so, the AO observed as follows : "2.6 The provisions of section 195 are applicable to all payees whether individual or of any other status who are covered under the definition of nonresident as per section 6

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 had been deducted, the AO disallowed the payments under Section 40A(ia) of the Act. While doing so, the AO observed as follows : "2.6 The provisions of section 195 are applicable to all payees whether individual or of any other status who are covered under the definition of nonresident as per section 6

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 had been deducted, the AO disallowed the payments under Section 40A(ia) of the Act. While doing so, the AO observed as follows : "2.6 The provisions of section 195 are applicable to all payees whether individual or of any other status who are covered under the definition of nonresident as per section 6

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 had been deducted, the AO disallowed the payments under Section 40A(ia) of the Act. While doing so, the AO observed as follows : "2.6 The provisions of section 195 are applicable to all payees whether individual or of any other status who are covered under the definition of nonresident as per section 6

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

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

TDS u/s 195 of the Act and therefore provisions of section 40(a)(i) are attracted. Appellant has also submitted that the entire disallowance is not called for in terms of CBDT circular no 2/2014 and 3/2015. I have perused these circulars and it is seen that these circulars have been followed by the assessing officer

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

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

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

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

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

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,

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

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