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513 results for “TDS”+ Section 8clear

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Key Topics

TDS48 Section 26347 Section 143(3)44 Section 4032 Addition to Income29 Deduction26 Section 153C21 Section 115J20 Section 14218 Section 201(1)

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 1033/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

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

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS on such payments under Section 195 of the Act arose; ITA Nos. 1033 & 960/2017 & ITA Nos. 389 & 394/CHD/2019 8

Showing 1–20 of 513 · Page 1 of 26

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M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 960/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

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

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS on such payments under Section 195 of the Act arose; ITA Nos. 1033 & 960/2017 & ITA Nos. 389 & 394/CHD/2019 8

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 389/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

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

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS on such payments under Section 195 of the Act arose; ITA Nos. 1033 & 960/2017 & ITA Nos. 389 & 394/CHD/2019 8

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 394/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

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

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

TDS on such payments under Section 195 of the Act arose; ITA Nos. 1033 & 960/2017 & ITA Nos. 389 & 394/CHD/2019 8

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

In the result, appeals are allowed

ITA 919/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh18 Mar 2025AY 2023-24

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 194HSection 194Q

Section 194H is also in order, no defects have either been pointed out by the CIT(A) nor the CPC Bengaluru. Therefore, no disallowance deserves to be made in the case of the assessee on account of TDS deducted under other heads also. 8

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

In the result, appeals are allowed

ITA 918/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 194HSection 194Q

Section 194H is also in order, no defects have either been pointed out by the CIT(A) nor the CPC Bengaluru. Therefore, no disallowance deserves to be made in the case of the assessee on account of TDS deducted under other heads also. 8

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

ITA 546/DEL/2024[2022-2023]Status: DisposedITAT Chandigarh23 Dec 2024AY 2022-2023

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(1)Section 194Q

TDS under section 194Q has been wrongly deducted, the assessee cannot be penalized by denying credit of the same where she has only earned commission income on the transaction so executed on behalf of the farmers. It was further submitted that detailed written submissions were filed before the Ld. CIT(A) and which has not been appreciated by him. 8

AMRIK SINGH BHULLAR,SANGRUR vs. ITO, WARD, SANGRUR

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

ITA 1089/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh29 Apr 2021AY 2015-16

For Appellant: None (Adjournment application of Shri Sanket Singla, Advocate)For Respondent: Smt. Meenakshi Vohra, Addl. CIT

Section 143(1)Section 154Section 154(8)Section 234A

section 154(8) but the order was passed on 09-11-2018 i.e. after expiry of 6 months.” 2. By the remaining grounds, the assessee assails the issue on merits. 3. At the time of hearing, an adjournment application was moved on behalf of the assessee. None was present in support thereof. However, considering the record, the ld. Sr.DR addressing

SIMMI GUPTA,CHANDIGARH vs. DCIT/ACIT TDS, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 212/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh22 Dec 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 212/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Simmi Gupta, The Dcit/Acit (Tds), 1076, Sector 37-B, Vs Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Afwpg4983R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 10.12.2025 Date Of Pronouncement : 22.12.2025

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 132Section 133(6)Section 148Section 194Section 201

8. From the perusal of Section 194-1A, it is abundantly clear that in case, any payment is made by the assessee for purchase of property, then it is incumbent upon the assessee to deduct the TDS

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

In the result, the appeal of the Revenue is dismissed

ITA 986/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh01 Jan 2024AY 2016-17

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

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 10(24)Section 12ASection 133(6)Section 133ASection 194CSection 194C(6)Section 2(31)Section 201(1)

TDS on the payment made to Truck Operator Union and the order passed under section 201(1) read with 201(1A) was directed to be quashed. 7. Against the said findings and the direction of the Ld. CIT(A), the Revenue is in appeal before us. 7.1. During the course of hearing, the Ld. DR relied on the findings

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

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

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

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

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

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

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

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

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

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

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

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

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

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

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

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

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

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

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

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

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c

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

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

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS as per the provisions of section 194C of the Act. 8 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c