THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 206(1C) of the Income-tax Act, 1961 (in short 'the Act'). 2. The brief facts relating to the issue are that during the course of TDS inspection and assessment proceedings u/s 206C

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

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

TDS return was filed late is not disputed. Section 234E which charges fees for late filing of return reads as under: 234E. Fee for default in furnishing statements.— (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section

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

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

TDS return was filed late is not disputed. Section 234E which charges fees for late filing of return reads as under: 234E. Fee for default in furnishing statements.— (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section

VARDHMAN TEXTILES LTD.,LUDHIANA vs. DCIT, R-1, LUDHIANA

In the result, the appeals of the assessee in ITA

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year

VARDHMAN TEXTILES LTD,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeals of the assessee in ITA

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year