M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS ignoring the detailed finding of the assessing officer that as per section 5 and section 9 of the Act the income is deemed to accrue or arise in India even if the services by the commission agents have been rendered abroad. Further since the right to receive the commission arises in India, the income of such commission agents

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS ignoring the detailed finding of the assessing officer that as per section 5 and section 9 of the Act the income is deemed to accrue or arise in India even if the services by the commission agents have been rendered abroad. Further since the right to receive the commission arises in India, the income of such commission agents

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

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

TDS ignoring the detailed finding of the assessing officer that as per section 5 and section 9 of the Act the income is deemed to accrue or arise in India even if the services by the commission agents have been rendered abroad. Further since the right to receive the commission arises in India, the income of such commission agents

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

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

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

MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO TDS, PALAMPUR

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

TDS) (KV), H.P. Holta Palampur, Palampur. Himachal Pradesh. [PAN: PTLM14019F] (Respondent) (Appellant) Appellant by Sh. Aman Parti, Adv. (Virtual) Respondent by Dr. Ranjeet Kaur, Sr. DR Date of Hearing 28.04.2025 Date of Pronouncement 01.05.2025 ORDER Per: KRINWANT SAHAY, AM: The instant appeals of the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi

MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO (TDS), PALAMPUR

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

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

TDS) (KV), H.P. Holta Palampur, Palampur. Himachal Pradesh. [PAN: PTLM14019F] (Respondent) (Appellant) Appellant by Sh. Aman Parti, Adv. (Virtual) Respondent by Dr. Ranjeet Kaur, Sr. DR Date of Hearing 28.04.2025 Date of Pronouncement 01.05.2025 ORDER Per: KRINWANT SAHAY, AM: The instant appeals of the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi

PUNJAB NATIONAL BANK,DAL LAKE DHARAMSHALA CANTT vs. DY. COMMISISONER OF INCOME TAX (TDS), PANCHKULA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 414/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Punjab National Bank, The Dcit (Tds), Dal Lake Dharmshala बनाम Sector 2, Cantt. Panchkula Vs. Tehsil Dharmshala, Distt. Kangra 176216 "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 20.03.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 40 Days In Filing Of The Appeal Before The Tribunal. The Ld.

TDS), Dal Lake Dharmshala बनाम Sector 2, Cantt. Panchkula Vs. Tehsil Dharmshala, Distt. Kangra 176216 "थायी लेखा सं./PAN NO: PTLPI2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee by : None (Withdrawal application) राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 29.01.2025 उदघोषणा

PUNJAB NATIONAL BANK,DAL LAKE DHARAMSHALA CANTT vs. JOINT COMMISSIONER OF INCOME TAX (OSD) TDS, PANCHKULA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 415/Chd/2023 "नधा"रण वष" / Assessment Year : 2013-14 Punjab National Bank, The Jcit बनाम Dal Lake Dharmshala (Osd)Tds, Cantt. Sector 2, Vs. Tehsil Dharmshala 176216 Panchkula "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 22.02.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2013-14. 2. The Registry Has Pointed Out That There Was A Delay Of 66 Days In Filing Of The Appeal Before The Tribunal. The Ld. Counsel For The Assessee Has Filed A Letter Giving Detailed

TDS, Cantt. Sector 2, Vs. Tehsil Dharmshala 176216 Panchkula "थायी लेखा सं./PAN NO: PTLPI2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee by : None (Withdrawal application) राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date of Pronouncement

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

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

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

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

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

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

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

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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

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

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex