ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

194C(2) of the Act where as in the present case, the matter relates to cash payment made in contravention of section 40A(3) of the Act. Thereafter referring to the provision of section 40A(3) as well as the exceptional circumstances provided under Rule 6DD, it was held by the AO that no circumstances have been narrated

DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

194C of the Act and it would also be out of the scope of ‘explanation to sub section (13) of section 80IA’. TheKoltaka Bench of the Tribunal in the case of ‘Adhunik Infrasture (P) Ltd vs JCIT’ has also held that deduction u/s 80IA(4) cannot be denied to an assessee merely because the assessee has been paid

M/S KAPSONS FASHION PVT. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.1014 To 1016/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 To 2013-14

6. On the facts and circumstances of the case, the learned CIT(Appeals) has erred in having confirmed disallowance of an amount of Rs. 8,53,062/- made by the Assessing officer by taking resort to the provisions of section 40(a)(ia) by holding that as no TDS was deducted out of the expenditure incurred on which

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

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

194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction of tax at source and payments made without deduction of Tax at source. ITA No. 822/Chd/2024 ITA No. 825/Chd/2024 3 3.3 During the course of assessment proceedings

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction of tax at source and payments made without deduction of Tax at source. ITA No. 822/Chd/2024 ITA No. 825/Chd/2024 3 3.3 During the course of assessment proceedings

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction of tax at source and payments made without deduction of Tax at source. ITA No. 822/Chd/2024 ITA No. 825/Chd/2024 3 3.3 During the course of assessment proceedings

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction of tax at source and payments made without deduction of Tax at source. ITA No. 822/Chd/2024 ITA No. 825/Chd/2024 3 3.3 During the course of assessment proceedings

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction of tax at source and payments made without deduction of Tax at source. ITA No. 822/Chd/2024 ITA No. 825/Chd/2024 3 3.3 During the course of assessment proceedings

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)

6 (ii) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work" shall have the same meaning as in Explanation III to section 194C; (v) "rent" shall

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

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

6,84,86,767 22.23% 2018-19 12,15,67,000 2,98,05,000 9,17,62,000 2,30,59,125 39.80% 2019-20 15,63,83,904 12,15,67,000 3,48,16,904 22,40,76,344 15.54% 8.6 It was further submitted that the assessee is a Government Contractor and its net profits

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

disallowed as it seems that you are furnishing inaccurate particulars. Please also furnish whether you have claimed such exemption u/s 80- lA in the previous year also or not? 12. Further at para 12 of Form No.10CCB, you have shown sales tax registration No. in which it has ascertained that you were got registered with sales tax on 09.07.2009. Please

M/S GCS COMPUTER TECHNOLOGY PRIVATE LIMITED,CHANDIGARH vs. JCIT, PATIALA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

disallowance so made by the Assessing officer. ITA No.621/Chd/2016- M/s GCS Computer Technology P Ltd, Chandigarh 3 4. Before us, Ld. Counsel for the assessee has reiterated the submissions made before the lower authorities. The Ld. DR, on the other hand, has relied on the certain clarifications issued by the CBDT wherein it has been mentioned that the provisions

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

194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE and 194F, inter alia, provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions we find the expression "sum chargeable under the provisions of the Act", which as stated above

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

194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE and 194F, inter alia, provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions we find the expression "sum chargeable under the provisions of the Act", which as stated above

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

194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE and 194F, inter alia, provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions we find the expression "sum chargeable under the provisions of the Act", which as stated above

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

194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE and 194F, inter alia, provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions we find the expression "sum chargeable under the provisions of the Act", which as stated above

SH. SUKHWINDER SINGH,LUDHIANA vs. ITO, LUDHIANA

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

Bench: Us Challenging The Levy Of Penalty Both On Legal Ground As Well As On Merits Of The Case :

Section 194C rws 40(a)(ia) which the assessee did not shown in his Profit & Loss Account as receipts.” By not showing his gross receipts, the assessee is guilty of concealment and furnishing of inaccurate particulars of income. Penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961 are being initiated separately for concealment and furnishing of inaccurate

M/S THE NABHA PRIMARY CO-OP AGRICULTURAL DEVELOPMENT BANK LTD.,NABHA vs. ACIT, CIRCLE , MANDI GOBINDGARH

Appeal of the Assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

6,17,296/- for alleged Interest Payable as on 31st March 2013 by invoking provisions of section 43 B of the ACT, which are not applicable and as such the addition is illegal, arbitrary and unjustified. 3) That the Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in upholding the disallowance of deduction

ACIT, C-2(1), CHANDIGARH vs. M/S SUKHAM INFRASTRUCTURE P. LTD., CHANDIGARH

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं./ Ita No. 1229/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 The Acit, Circle 2(1), M/S Sukham Infrastructure Pvt बनाम Ltd., Sco 123-124, 3Rd Floor, Chandigarh Sector 17-C, Chandigarh "थायी लेखा सं./Pan No: Aajcs5706M अपीलाथ"/Appellant ""यथ"/Respondent

disallowance made by the Assessing officer u/s 40(a)(ia) for non-deduction of TDS as per the provisions of section 194A and 194C of the Income-tax Act, 1961 (in short 'the Act') on payment of External Development Charges (EDC) by the assessee to the Greater Mohali Area Development Authority (GMADA). ITA No. 1229/Chd/2018- M/s Sukham Infrastructure