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

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

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

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

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

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

JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

TDS under the said provision. 11.2 It is further humbly submitted that the invocation of revisionary jurisdiction under Section 263 by the Learned PCIT is mechanical, arbitrary, and legally unsustainable, having been initiated without identification of any specific error or demonstration of prejudice to the interests of the Revenue, as mandated by law and as clarified by numerous binding judicial

M/S THE H.P. STATE CO-OPERATIVE BANK, BANIKHET BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

221 of the Income tax act, the appellant was asked to pay the interest amount on the amount so deposited which was also deposited. The necessary reconciliation statement o f TDS deducted, TDS paid before the survey, TDS paid after the survey, and amount reversed due to various reasons ci was earlier submitted

M/S THE H.P. STATE CO-OPERATIVE BANK, DALHOUSIE BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

221 of the Income tax act, the appellant was asked to pay the interest amount on the amount so deposited which was also deposited. The necessary reconciliation statement o f TDS deducted, TDS paid before the survey, TDS paid after the survey, and amount reversed due to various reasons ci was earlier submitted

M/S THE H.P. STATE CO-OPERATIVE BANK,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

221 of the Income tax act, the appellant was asked to pay the interest amount on the amount so deposited which was also deposited. The necessary reconciliation statement o f TDS deducted, TDS paid before the survey, TDS paid after the survey, and amount reversed due to various reasons ci was earlier submitted

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

221 Taxman 436 (Guj) CIT vs. Pradeep Shantilal Patel (section 44AF) iv) ITA No. 116/Ahd/2011 dated 30.5.2014 Narpat Singh vs. 1TO v) 355 ITR 290 (Guj) CIT vs. Bholanath Poly Fab (P) Ltd. vi) 152 ITD 874 (Ahd) Dineshbhai Dhansukhlal Mithaiwala vs. ITO vii) ITA No. 2446 & 2447/Mum/2015 DCIT v. Allied Blende.s and Distillers (P) Ltd. viii) ITA NO. 5313/Mum/2013

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

221 Taxman 436 (Guj) CIT vs. Pradeep Shantilal Patel (section 44AF) iv) ITA No. 116/Ahd/2011 dated 30.5.2014 Narpat Singh vs. 1TO v) 355 ITR 290 (Guj) CIT vs. Bholanath Poly Fab (P) Ltd. vi) 152 ITD 874 (Ahd) Dineshbhai Dhansukhlal Mithaiwala vs. ITO vii) ITA No. 2446 & 2447/Mum/2015 DCIT v. Allied Blende.s and Distillers (P) Ltd. viii) ITA NO. 5313/Mum/2013

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

221 Taxman 436 (Guj) CIT vs. Pradeep Shantilal Patel (section 44AF) iv) ITA No. 116/Ahd/2011 dated 30.5.2014 Narpat Singh vs. 1TO v) 355 ITR 290 (Guj) CIT vs. Bholanath Poly Fab (P) Ltd. vi) 152 ITD 874 (Ahd) Dineshbhai Dhansukhlal Mithaiwala vs. ITO vii) ITA No. 2446 & 2447/Mum/2015 DCIT v. Allied Blende.s and Distillers (P) Ltd. viii) ITA NO. 5313/Mum/2013

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

DCIT, CHANDIGARH vs. M/S AJAY KUMAR SOOD ENGINEERS AND CONTRACTORS, SHIMLA

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

SH. AJAY GOEL,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 69C mentioned on page no.29 & 76 of A-11 page no. 61 of A-15. 15.2 Ld. CIT(A) confirmed the addition holding as under: “It is undisputed that diaries were found in the course of search, admitted by the Shri Sanjay Kumar Sood, partner of the assessee-firm, to be in his handwriting and pertaining to business expenses