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58 results for “transfer pricing”+ Section 201clear

Sorted by relevance

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Key Topics

Section 26352Section 143(3)35TDS25Addition to Income23Section 143(2)20Section 69A20Section 153A18Section 13218Section 12712

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 366/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

section 54 of TP Act, sale means transfer of the ownership in exchange for a price paid or promised or part paid or part promised. In sale, the seller absolutely transfer all rights in the property sold and no right is retained by him. This aspect of sale makes it distinguishable from other modes of transfer of immovable property

SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 365/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Showing 1–20 of 58 · Page 1 of 3

Section 14811
Penalty10
Reassessment10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

section 54 of TP Act, sale means transfer of the ownership in exchange for a price paid or promised or part paid or part promised. In sale, the seller absolutely transfer all rights in the property sold and no right is retained by him. This aspect of sale makes it distinguishable from other modes of transfer of immovable property

ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

ITA 986/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh01 Jan 2024AY 2016-17

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

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 10(24)Section 12ASection 133(6)Section 133ASection 194CSection 194C(6)Section 2(31)Section 201(1)

price. It was further submitted that M/s Pepsico India Holding Pvt. Ltd. paid commission to the assessee for rendering its services and the commission income has been duly reflected in the P&L Account. It was submitted that the assessee firm does not own any truck or vehicles and was merely working as a commission / liaison agent between M/s Pepsico

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

In the result, the appeals of the assessee in ITA

ITA 217/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh30 May 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR
Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

transferred to the distributors. However, who ever ultimately sells the said right to customers is not entitled to charge more than the MRP. The income of these middlemen would be the difference in the sale price and the MRP, which they have to share as per the agreement between them. The said income accrues to them only when they sell

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

In the result, the appeals of the assessee in ITA

ITA 216/CHANDI/2013[2007-08]Status: DisposedITAT Chandigarh30 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR
Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

transferred to the distributors. However, who ever ultimately sells the said right to customers is not entitled to charge more than the MRP. The income of these middlemen would be the difference in the sale price and the MRP, which they have to share as per the agreement between them. The said income accrues to them only when they sell

M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ITO TDS-II, CHANDIGARH

In the result, the appeals of the assessee in ITA

ITA 340/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh30 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR
Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

transferred to the distributors. However, who ever ultimately sells the said right to customers is not entitled to charge more than the MRP. The income of these middlemen would be the difference in the sale price and the MRP, which they have to share as per the agreement between them. The said income accrues to them only when they sell

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 201(1) & 201(1 A) of the Act. Thus, the order of the Ld. CIT(A) and that of the A.O. is reversed and all the grounds of the assessee are allowed. 13. In all the above cases, we find that the I.T.A.T. on examination of the facts of the case found that when recharge coupons and pre-paid

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal