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

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

SUNITA RANI 40 MS TEJ RAM HARISH KUMAR ADD. MANDI SIRSA ,HARYANA vs. THE DEPUTY DIRECTOR OF INCOME TAX CPC BANGALURU JOA INCOME TAX OFFICER WARD-1 SIRSA, HARYANA

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

26 AS 54,39,634/- 3. Credit of TDS claimed by the assessee in the return of income 1,62,441/- 4. TDS Credit as per Rule 37BA: 1/2*3 1,06,464/- 5. TDS Credit not allowed 55,977/- 4. It was submitted that the assessee is engaged in the business of commission agent of agriculture produce

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

26. The most important terms in the provisions of this section are 'on which tax is deductible at source' under Chapter-XVII, meaning thereby that only those payments made to non- residents on which tax is required to be deducted as provided under the relevant Chapter, the provisions of this section can be invoked. Chapter-XVII deals with collection

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

26. The most important terms in the provisions of this section are 'on which tax is deductible at source' under Chapter-XVII, meaning thereby that only those payments made to non- residents on which tax is required to be deducted as provided under the relevant Chapter, the provisions of this section can be invoked. Chapter-XVII deals with collection

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

26. The most important terms in the provisions of this section are 'on which tax is deductible at source' under Chapter-XVII, meaning thereby that only those payments made to non- residents on which tax is required to be deducted as provided under the relevant Chapter, the provisions of this section can be invoked. Chapter-XVII deals with collection

DCIT, C-4(1), 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

26. The most important terms in the provisions of this section are 'on which tax is deductible at source' under Chapter-XVII, meaning thereby that only those payments made to non- residents on which tax is required to be deducted as provided under the relevant Chapter, the provisions of this section can be invoked. Chapter-XVII deals with collection

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

26 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from