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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9

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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9

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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9

DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9

M/S ORBIT RESORTS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeals of the Assessee stands allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 343 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Chandigarh Circle 1(1), Chandigarh स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 988 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम H.No. 256, Sector 9C, Chandigarh The DCIT Circle 1(1), Chandigarh

Section 9, of the Act. He further relies on the judgment of SKF Boilers and Dryers Private Limited and has upheld the addition made by the Internet Assessing Officer. 7. Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal. 8. During the course of hearing Ld. AR argued that income

M/S ORBIT RESORTS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeals of the Assessee stands allowed

Bench: or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal.

Section 9, of the Act. He further relies on the judgment of SKF Boilers and Dryers Private Limited and has upheld the addition made by the Internet Assessing Officer. 7. Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal. 8. During the course of hearing Ld. AR argued that income

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

In the result, the appeal of the Revenue is dismissed

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

section 201(1) on account of non deduction of TDS and interest for late payment of Rs. 9,83,310/- under

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

In the result, appeals are allowed

Bench: Shri Rajpal Yadav

9. Under these given facts and circumstances, we find that on of the new amendment brought in section 194Q of the Act the 1 of the assessee agent has deducted TDS

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

In the result, appeals are allowed

Bench: Shri Rajpal Yadav

9. Under these given facts and circumstances, we find that on of the new amendment brought in section 194Q of the Act the 1 of the assessee agent has deducted TDS

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)

TDS under section 194Q has also been deducted. And since the same has been wrongly deducted the assessee has claimed the same while filing her return of income which has been wrongfully denied to her. 9

PUNJAB SMALL INDUSTRIES AND EXPORT CORPORATION LTD.,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

9;” 6.6 Section 40(a)(ia) of the Act, provides for the disallowance of certain expenses if the tax is not deducted at source (TDS

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.

9. In the instant case, admittedly, there is a delay in filing the TDS statement and there is no allegation that the A.O. has violated any of the provisions of Section

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

Section 200A of the Act with effect from 01/06/2015. It was further submitted that this issue is squarely covered by the following decision of the ITAT: • M/s GNA Udyog Ltd. Vs. Asst. CIT, CPC, TDS Ghaziabad in ITA NO. 126 to 133/ASR/2017 dt. 15/01/2019 (Asr Trib.) • Meghna Gupta Vs. Asstt. CIT, CPC-TDS,Ghaziabad [2018] 99 taxmann.com 334(Delhi Trib

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

Section 200A of the Act with effect from 01/06/2015. It was further submitted that this issue is squarely covered by the following decision of the ITAT: • M/s GNA Udyog Ltd. Vs. Asst. CIT, CPC, TDS Ghaziabad in ITA NO. 126 to 133/ASR/2017 dt. 15/01/2019 (Asr Trib.) • Meghna Gupta Vs. Asstt. CIT, CPC-TDS,Ghaziabad [2018] 99 taxmann.com 334(Delhi Trib

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

Section 200A of the Act with effect from 01/06/2015. It was further submitted that this issue is squarely covered by the following decision of the ITAT: • M/s GNA Udyog Ltd. Vs. Asst. CIT, CPC, TDS Ghaziabad in ITA NO. 126 to 133/ASR/2017 dt. 15/01/2019 (Asr Trib.) • Meghna Gupta Vs. Asstt. CIT, CPC-TDS,Ghaziabad [2018] 99 taxmann.com 334(Delhi Trib

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

9. Having heard the contention of both the parties we find no merit in the present appeal. The fact that TDS return was filed late is not disputed. Section