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25 results for “TDS”+ Section 234clear

Sorted by relevance

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Key Topics

Section 13(3)24 Section 26316 Section 143(3)15 Section 14810 Section 153A9 Section 2539 Section 143(2)9 Section 250(6)8 Exemption8 Addition to Income

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 200ASection 234Section 234E

section 200A of Income tax Act. 1961 did not provide for determination of fee payable u/s 234 E of the Act at the time of processing of TDS

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

Showing 1–20 of 25 · Page 1 of 2

6

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 200ASection 234Section 234E

section 200A of Income tax Act. 1961 did not provide for determination of fee payable u/s 234 E of the Act at the time of processing of TDS

ACIT, C-4(1), CHANDIGARH vs. M/S WINSOME TEXTILE INDUSTRIES LTD., CHANDIGARH

In the result, the appeal of the Revenue is dismissed

ITA 373/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh27 Aug 2021AY 2014-15

Bench: Shri N.K. Saini & Shri R.L Negi

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Ashok Khanna Addl. CIT

Section 14Section 143(3)Section 195Section 36Section 36(1)Section 40Section 43

TDS, addition of Rs.38,307/- on account of disallowance made u/s 36(1) (va) of the Act for not depositing the employee’s contribution welfare funds before the due date and addition of Rs. 20,973/- on account of disallowance u/s 14 A of the Act. However, after allowing set off the unabsorbed depreciation

SH. SAWARN SINGH,PINJORE vs. ITO-WARD-4, PANCHKULA

In the result, appeal of the assessee is allowed

ITA 264/CHANDI/2021[2015-16]Status: HeardITAT Chandigarh24 Feb 2022AY 2015-16

For Appellant: Mrs. Neelam Dhiman, C.AFor Respondent: Shri Manveet Singh Sehgal, Sr. D.R

Section 148Section 153(2)Section 250Section 28Section 45Section 56Section 57

234 B in demand. There is a provision of TDS in respect of payment of interest. If any tax was due then tax should have been deducted by the payer. Payer is assessee in default and department can easily recover it from deductor HUDA. In any case if it is taxable then assessee should be asked to pay only

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR

Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

TDS and proof of depositing the same was enclosed at assessee's Paper Book pages 1638- 1776. The ld. Counsel for the assessee stated that there are so many sub contractors and as per the alleged documents found from the premises of the Chartered Accountant Shri Gurinder Kumar Garg, the total parties are more than 150 which include the alleged

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

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

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 153ASection 153DSection 68

234 of the paperbook of the assessee company before CIT(A). At three different pages of the CIT(A) order the CIT(A) is himself acknowledging the submission of copy of account by the company while deciding the case the CIT(A) has wrongly taken the plea that no documentary evidence was submitted by the company during the appellate proceedings

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

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

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 153ASection 153DSection 68

234 of the paperbook of the assessee company before CIT(A). At three different pages of the CIT(A) order the CIT(A) is himself acknowledging the submission of copy of account by the company while deciding the case the CIT(A) has wrongly taken the plea that no documentary evidence was submitted by the company during the appellate proceedings

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds