SH. DINKAR KHANNA,LUDHIANA vs. JCIT -1, CIRCLE 1(1), LUDHIANA

In the result, both the appeals of the assessees are allowed

TDS of Rs. 311746/- which is duly reflected in Form 26AS. 3. That the Worthy CIT(Appeals), NFAC, Delhi has also erred in confirming the disallowance of Rs. 1945/- on account of labour welfare fund employees share which was already disallowed by the assessee while filing the return of income. 4. That the Appellant craves leave for permission

M/S CORE METAL KRAFTS LTD.,CHANDIGARH vs. ACIT, C-5(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Us.

section 43B of the Act. OL4. 3. The Ld AO and Worthy CIT (A) grossly erred in imposing penalty u/s 271(l)(c) of the IT Act, 1961 on the addition of Rs 7,4777- on account of interest on TDS

TDS PLACEMENTS AND SERVICES PVT. LTD.,CHANDIGARH vs. DCIT CIRCLE 3(1), CHANDIGARH

In the result, these three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

TDS Placements and Vs DCIT, Circle 3(1), Services Pvt. Ltd., SCO Chandigarh 910, NAC Manimajra, Chandigarh "थायी लेखा सं./PAN NO. AACCT 7089F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Sh. Parikshit Aggarwal, CA, & Ms. Shruti Khandelwal, Adv. Revenue by : Sh. Ved Parkash Kalia, Sr. D.R. Date of Hearing : 26.03.2025 Date of Pronouncement : 01.04.2025 ITA Nos. 208/CHD/2021 & Ors. A.Ys

TDS MANAGEMENT CONSULTANTS P.LTD,MOHALI vs. DCIT-CIRCLE-6(1), CHANDIGARH

In the result, these three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

TDS Placements and Vs DCIT, Circle 3(1), Services Pvt. Ltd., SCO Chandigarh 910, NAC Manimajra, Chandigarh "थायी लेखा सं./PAN NO. AACCT 7089F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Sh. Parikshit Aggarwal, CA, & Ms. Shruti Khandelwal, Adv. Revenue by : Sh. Ved Parkash Kalia, Sr. D.R. Date of Hearing : 26.03.2025 Date of Pronouncement : 01.04.2025 ITA Nos. 208/CHD/2021 & Ors. A.Ys

TDS PLACEMENTS AND SERVICES PVT. LTD.,CHANDIGARH vs. DCIT, CIRCLE 3(1), CHANDIGARH

In the result, these three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

TDS Placements and Vs DCIT, Circle 3(1), Services Pvt. Ltd., SCO Chandigarh 910, NAC Manimajra, Chandigarh "थायी लेखा सं./PAN NO. AACCT 7089F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Sh. Parikshit Aggarwal, CA, & Ms. Shruti Khandelwal, Adv. Revenue by : Sh. Ved Parkash Kalia, Sr. D.R. Date of Hearing : 26.03.2025 Date of Pronouncement : 01.04.2025 ITA Nos. 208/CHD/2021 & Ors. A.Ys

M/S GOLD STAR AMCO STEELS PVT. LTD.,LUDHIANA vs. DCIT, C-1, LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

TDS deduction and proofs of payments u/s 43B are required to be furnished for allowing them. But due to non-cooperation by the assessee, no such proofs are there. Finance cost, administrative and general expenses include bank interest, bank charges, charities and donations, preliminary expenses, car expenses, security expenses and repair expenses amongst others which cannot be verified in absence

DCIT, C-1, LUDHIANA vs. M/S GOLD STAR AMCO STEELS PVT. LTD., LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

TDS deduction and proofs of payments u/s 43B are required to be furnished for allowing them. But due to non-cooperation by the assessee, no such proofs are there. Finance cost, administrative and general expenses include bank interest, bank charges, charities and donations, preliminary expenses, car expenses, security expenses and repair expenses amongst others which cannot be verified in absence

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

43B of the Act. The Tribunal remanded the matter back to the file of AO for re-computation of ex-gratia and allow the same on accrual basis. In AY 2010-11, the Tribunal followed its earlier order in AY 2009-10. 13. The ld. DR vehemently supported the findings of AO, however, the ld. DR fairly stated that this

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

43B of the Act. The Tribunal remanded the matter back to the file of AO for re-computation of ex-gratia and allow the same on accrual basis. In AY 2010-11, the Tribunal followed its earlier order in AY 2009-10. 13. The ld. DR vehemently supported the findings of AO, however, the ld. DR fairly stated that this

SH. CHANDRESH JAIN PROP. M/S PRABHAT THREAD (INDIA) ,LUDHIANA vs. ITO, WARD 2(1), LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 699/Chd/2022 "नधा"रण वष" / Assessment Year : 2020-21 Shri Chandresh Jain, Vs. The Ito, बनाम Prop. M/S Prabhat Thread Ward 2(1), (India), Gali No. 3, Mahavir Ludhiana Colony, G.T. Road, Sunder Nagar, Ludhiana 141008 "थायी लेखा सं./Pan No: Abdpj7395R अपीलाथ" ./ Appellant ""यथ" / Respondent

TDS on professional was paid on 29.07.2020 and as per the provisions of section 43B, if the assessee pays the amount

M/S RELIANT INFRASTRUCTURE P. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

In the result, the appeal of the assessee is allowed for

Section 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO wherein he had not allowed the prayer of the appellant made during assessment to reduce the erroneously made suo-motto disallowance of Rs.66,91,000/- made

M/S NIRBHAI TEXTILES PVT. LTD.,LUDHIANA vs. ACIT, C-2, LUDHIANA

The appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकरअपीलसं./Ita No.1401/Chd/2018 "नधा"रणवष" / Assessment Year :2014-15

43B-CIT(A) granted partial relief by deleting addition made u/s 40(a)(ia) for non- deduction of TDS on payment made for job works-ITAT also deleted addition by holding that second proviso to s. 40(a)(ia) had a retrospective effect and was applicable to assessee for relevant AY-Held, second Proviso