DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

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

KAMLA RETAIL LTD., NOW KNOWN AS M/S ETHOS LTD.,,CHANDIGARH vs. ADDL. CIT, R-I, CHANDIGARH

In the result, the appeal of the assessee is partly

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S. Kamla Retail Ltd. Additional Cit, Range-1, बनाम Now Known As Ethos Limited, Chadigarh. Sco-88-89, Sector 8-C, Chandigarh. "थायी लेखा सं./Pan No: Aadck2345N

Section 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in making disallowance of Rs. 30,45,000/- as prior period expenses without considering the fact the expense was paid at a later date due to pending negotiation