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

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

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

Bench: Shri Rajpal Yadav

TDS deducted u/s. 194Q i.e. deduction of tax at source on payment of certain sum for purchase of goods and as per sub- section (1) of section 194Q any person being a buyer who is responsible for paying any sum to any resident for purchase of any goods of the value or aggregate of such value exceed Rs. 40 lacs

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

Bench: Shri Rajpal Yadav

TDS deducted u/s. 194Q i.e. deduction of tax at source on payment of certain sum for purchase of goods and as per sub- section (1) of section 194Q any person being a buyer who is responsible for paying any sum to any resident for purchase of any goods of the value or aggregate of such value exceed Rs. 40 lacs

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: The Disposal Of The Same.

TDS statement in Form 27Q as required under section 200(3) was filed on 21/11/2020 as against the due date of 31/07/19, the same was processed and the AO passed the order under section 200A on 26/11/2020 wherein the AO levied late fee under section 234E amounting to Rs. 95,800/-. The assessee carried matter in appeal before

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

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

TDS of Rs. 1,50,000/- @1%. Thus, on facts, it is observed that M/s TJR was having income generating apparatus in past and future years and was undertaking business activities. There is no definition of shell company given under the provisions of Income Tax Act, 1961 or Companies Act, 1956/2013. Every case needs to be examined on merits

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

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

TDS of Rs. 1,50,000/- @1%. Thus, on facts, it is observed that M/s TJR was having income generating apparatus in past and future years and was undertaking business activities. There is no definition of shell company given under the provisions of Income Tax Act, 1961 or Companies Act, 1956/2013. Every case needs to be examined on merits

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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

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

50[one lakh] rupees, the 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