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Key Topics

Section 194H10 TDS3 Section 201(1)2 Section 194J2 Section 194C2 Section 402 Deduction2 Addition to Income2 Disallowance2

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

In the result, the appeal of the assessee is allowed

ITA 1298/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh17 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Anil Dhawan, S/O Sh.A.K.Dhawan, Vs. The D.C.I.T., Moti Bazar, Mandi, Distt. Mandi (H.P.) Circle-Mandi (H.P.) Pan: Aejpd7188M (Appellant) (Respondent)

For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR

Section 194Section 194HSection 250(6)Section 40

section 194H to deduct tax at source on the payment made to sub franchisee and since PR assessee has failed to do so, the same is liable u/s 201(1) alongwith interest u/s 201(1A) of the Act. On perusal of record and arguments of both the authorities below, we are of the view that the assessee has declared

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

M/S CHITTOSHO MOTORS,PATIALA vs. THE ADDL COMMISSIONER OF INCOME TAX, PATIALA