ASSTT.EXCISE TAXATION COMMISSONER vs. INCOME TAX OFFICER (TDS) PALAMPUR

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed. 13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed. 13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section

ASST.EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed. 13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section

ASSTT.EXCISE TAXATION COMMISSIONER vs. ASSTT.COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed. 13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed. 13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

TDS of Rs. 45,73,528 and tax paid after original assessment of Rs. 1,71,00,320. The Department contends that the works “any amount” will not include the interest which accrued to the respondent for not refunding Rs. 45,73,528 for 57 months. We see no merit in this argument. The interest component will partake the character