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10 results for “TDS”+ Section 244Aclear

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Key Topics

Section 26342Section 143(3)14Section 244A7

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

In the result, the appeals of the assessee in ITA

ITA 103/CHANDI/2020[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03
For Appellant: S/Shri Subhash Aggarwal, Adv
Section 244A

244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely :— (a) where the refund is out of any tax collected at source under section 206C or paid

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

In the result, the appeals of the assessee in ITA

ITA 1264/CHANDI/2019[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03
For Appellant: S/Shri Subhash Aggarwal, Adv
Section 244A

244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely :— (a) where the refund is out of any tax collected at source under section 206C or paid

THE HARYANA STATE CO-OPERATIVE APEX BANK LTD.,CHANDIGARH vs. ACIT PANCHKULA CIRCLE , PANCHKULA

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 246/CHANDI/2020[1997-98]Status: DisposedITAT Chandigarh01 Sept 2021AY 1997-98

Bench: And During The Course Of Proceedings. 3. Facts Of The Case In Brief Are That The A.O. While Passing The Order Under Section 154 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘Act’) Noticed That At The Time Of Giving Effect To The Order Of The Itat, Chandigarh Bench, Credit Of Tds

For Appellant: Shri Sahil Chadda, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 154Section 244A

TDS which now had been received from the deductor and placed on record. He accordingly allowed the refund of Rs. 12,14,17,380/- which included interest of Rs. 7,12,30,281/- under section 244A

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

Section 56(2), 57 and 145A, legislature made the arrears of interest computed on delayed or enhanced compensation taxable in the year of receipt in order to mitigate the hardship that arrears of interest on delayed or enhanced compensation shall be taxable on accrual basis as held by Apex Court in the case of Rama Bai vs. CIT reported