SH. CHADAT SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. JAGTAR SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. LAKHVINDER SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. BALDEV RAJ,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. GANESH DASS MEHTA,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. BALBIR SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. KULDEEP SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. GURDEEP SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. JOGINDER SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SH. BALWINDER SINGH,SIRSA vs. PR. CIT, HISAR

TDS), Ludhiana vs. Dedicated Freight Corridor Corporation Ltd. xiii) ITA No. 100/HYD/2016 dated 07.12.2016 Smt. P. Susheela vs. ITO xiv) 83 taxmann.com 304 dated 21.04.2017 DCIT vs. Dinesh Sharma 8.1 The provisions of section 56(2)(viii) of the Act, the provisions of section 145A and the provisions of section 57

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

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 on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that