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

ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

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

TDS under section 201(1) and demand of Rs. 58,27,591/- was determined under section 201(1) on account

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

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

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value

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

TDS’ on the value of the by-products paid ‘in kind’ as consideration for the milling charges. 16. On the other hand, the stand of the assessees before us is that the by-product did not constitute as a payment of consideration for the work contract of milling of the paddy. That the assessees have not debited even the value