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)

35,65,164/- Schedule El other than the Agricultural income part) in the return 2. Total Receipts as per Form 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

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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)

section 36(1)(iii) of the Act is directed to be deleted on the basis of above judgments. In the result, the ground Nos. 3 and 4 of appeal taken by the assessee company is allowed. “ 24.3 The Ld. AR in his written submission has contended as under: 1. The Hon'ble ITAT in the assessee's own case

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain

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

section 194C of the Act will be applicable in this respect. Moreover, as pointed out in the CAG report (supra) and as discussed above, the value of the by-product is not ascertained to the Government, though the Government through its agencies such as Tariff Commission or the office of the CAG has tried to ascertain