DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR
In the result, both the appeals of the Revenue are
ITA 1135/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh04 Oct 2021AY 2014-15
For Appellant: Shri Ashray Sarna,C.AFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(2)(c)Section 13(3)Section 250(6)
Section 194I(a)
of the Act.
7. On the other hand the ld. counsel for the assessee has
submitted that the TDS was duly deducted in respect of
payments made by the Society to the sellers. However, in case
of Smt. Parminder Kaur, whose Sale Deed was yet to be
executed, the TDS was not deducted as the Society
