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94 results for “TDS”+ Section 200clear

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Key Topics

Section 26385 Section 234E72 Section 200A50 Addition to Income35 TDS33 Section 143(3)29 Section 13(3)24 Limitation/Time-bar23 Section 153A20 Section 4019 Section 19518 Deduction16

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

ITA 1663/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh

Section 142Section 200Section 200ASection 200A(1)Section 234E

section 200 A of the Income Tax Act 1961 which come in to effect from 01-06-2015 4. Briefly stated the TDS

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

ITA 1463/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh

Section 142Section 200Section 200ASection 200A(1)Section 234E

section 200 A of the Income Tax Act 1961 which come in to effect from 01-06-2015 4. Briefly stated the TDS

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 194ISection 195Section 200(3)Section 200ASection 234E

TDS statements as required U/s 200(3) of the Act, which reads as under: “Section 200- Duty of person deducting

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 183/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 184/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 185/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh28 Feb 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA, SAMB BRANCH,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

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

section 200 was filed by the assessee. 12. The assessee, vide application dt. 05/05/2025 had submitted that the additional evidence acknowledging the statement of TDS

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

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

ITA 1321/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh18 May 2018AY 2013-14

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

For Appellant: Shri. Tej Mohan SinghFor Respondent: Shri. D.S. Kalyan

Section 195Section 40Section 9

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

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

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

ITA 804/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh18 May 2018AY 2012-13

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

For Appellant: Shri. Tej Mohan SinghFor Respondent: Shri. D.S. Kalyan

Section 195Section 40Section 9

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

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

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

ITA 933/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh18 May 2018AY 2012-13

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

For Appellant: Shri. Tej Mohan SinghFor Respondent: Shri. D.S. Kalyan

Section 195Section 40Section 9

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

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

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

ITA 932/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh18 May 2018AY 2011-12

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

For Appellant: Shri. Tej Mohan SinghFor Respondent: Shri. D.S. Kalyan

Section 195Section 40Section 9

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

RAJESH BANSAL,CHANDIGARH vs. ADDL. CIT (TDS), CHANDIGARH

In the result, the appeal of the assessee stands allowed

ITA 1447/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh05 Apr 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Pritish Goyal, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 200(3)Section 250Section 272A(2)(k)

TDS return for financial year 2011- 12 by respective due date as per the provisions of section 200(3) of the Income

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