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

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

section 194C of the Act. The Ld.Counsel for the assessee contended that the Ld.CIT(A) had failed to deal with the specific contention of the assessee and has summarily dismissed the same without giving any proper reasons. He drew our attention to the finding of the CIT(A) at para 8.2 of the order as under: “8.2 I have considered

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)

194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9;” 6.6 Section 40(a)(ia) of the Act, provides for the disallowance of certain expenses

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)

7,64,57,131 43,13,290 43,13,290 5.64% 2017-18 13,73,51,798 87,32,123 87,32,123 6.36% 2018-19 36,32,25,413 2,03,29,135 2,41,41,930 6.64% 8.7 Further, regarding large payment made to contractor under section 194C of the Act, our reference was drawn to the notice

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

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

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

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

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

7. Under section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being salaries) chargeable under the Income- tax Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this section may disentitle the payer

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

7. Under section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being salaries) chargeable under the Income- tax Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this section may disentitle the payer

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

7. Under section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being salaries) chargeable under the Income- tax Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this section may disentitle the payer

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

7. Under section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being salaries) chargeable under the Income- tax Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this section may disentitle the payer

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

194C on the contractual payment made to the Gunman. The Ld. CIT(A) confirmed the addition on the grounds that the CBDT Circular was not brought before the Assessing Officer regarding the non deduction of TDS. 6. Before us, the Ld. AR relied on the CBDT Circular No. 07/2015 dt. 23/04/2015. 7. Ld. DR relied on the assessment order

MR. RAJINDER PAL SINGH,LUDHIANA vs. ITO, KHANNA

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10 Mr Rajinder Pal Singh, Vs. The Ito, Ward-Iii, C/O M/S Khanna Gujrat Roadways, Aaykar Bhawan, Village Bhatian, Khanna G.T. Road,Khanna-141401 Pan No. Avvps9985P

section 194C of the Act and holding the assessee as an independent contractor and thereby making disallowance u/s 40(a)(ia) of the Act that too on assumption basis. ITA No.1346/Chd/2017- R. Rajinder Pal Singh, Khanna 5 7

M/S COMPAQ INTERNATIONAL ,JAGADHRI vs. DCIT, CIRCLE, YAMUNANAGAR

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 563/Chd/2019 "नधा"रणवष" / Assessment Year : 2010-11 M/S Compaq International, The Dcit , Circle Office, बनाम Income Tax Office, Vpo-Shadipur, Yamunnagar Tehsil-Jagadhari, Distt.Yamunanagar "थायीलेखासं./Pan No: Rtkco2239G अपीलाथ"/Appellant ""यथ"/Respondent

section 194C of the Act. 5. Now the counsel for the assessee has contended that the Assessing Officer had no reason to believe that the income of the assessee had escaped assessment. That it was a change of opinion of the Assessing Officer. That the entire details were already supplied to the Assessing Officer during the assessment proceedings carried