ITAT Kolkata Bench
22,193 judgments
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1),, KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), , KOLKATA
the Tribunal raising the\nfollowing grounds of appeal for AY 2008-09 and more or less similar\ngrounds of appeal have been raised in the appeals for other A.Ys. as\nwell:\nITA No(s). 1776 to 1783/KOL/2024\nAssessment Year(s) 2008-09 to 2015-16\nPhilips India Limited.\n1. That on the facts and circumstances of the case, the National Faceless\nAppeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund\nof excess Dividend Distribution Tax (DDT) paid by the Appellant\namountin
PHILIPS INDIA LTD.,KOLKATA vs A.C.I.T., CIRCLE - 11(1), , KOLKATA
the Tribunal raising the\nfollowing grounds of appeal for AY 2008-09 and more or less similar\ngrounds of appeal have been raised in the appeals for other A.Ys. as\nwell:\nPage | 2\nITA No(s). 1776 to 1783/KOL/2024\nAssessment Year(s) 2008-09 to 2015-16\nPhilips India Limited.\n“1. That on the facts and circumstances of the case, the National Faceless\nAppeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund\nof excess Dividend Distribution Tax (DDT) paid by the Appellan
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
PHILIPS INDIA LIMITED,KOLKATA vs A.C.I.T., CIRCLE - 11(1), KOLKATA
the Tribunal raising the\nfollowing grounds of appeal for AY 2008-09 and more or less similar\ngrounds of appeal have been raised in the appeals for other A.Ys. as\nwell:\nITA No(s). 1776 to 1783/KOL/2024\nAssessment Year(s) 2008-09 to 2015-16\nPhilips India Limited.\n“1. That on the facts and circumstances of the case, the National Faceless\nAppeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund\nof excess Dividend Distribution Tax (DDT) paid by the Appellant\namounti
BHAWANI CONSTRUCTION PVT. LTD.,HOWRAH vs DCIT, CEN. CIR.3(2), KOLKATA
M/S. KAMAKSHI JUTE INDUSTRIES LIMITED,KOLKATA vs ACIT, CIRCLE 1(1),, KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
MISSION TABLE TENNIS DEVELOPMENT TRUST,KOLKATA vs THE COMMISSIONER OF INCOME TAX (EXMPTION), KOLKATA
SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
DEBPARA TEA CO. LTD., ,KOLKATA vs PCIT, , SILIGURI
SHRI RAJESH KUMAR (Accountant Member)
INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs LITTLESTAR SECURITIES PRIVATE LIMITED, KOLKATA
PANCHAGRAM SAMABAY KRISHI UNNAYAN SAMITY LTD.,DAKSHIN DINAJPUR vs I.T.O., WARD - 3(4), BALURGHAT
SRIGURU BYAPAR PVT. LTD.,KOLKATA vs I.T.O., WARD - 9(1), KOLKATA
PURANMAL AGARWAL,JHALDA vs WARD 3(2) PURULIA, PURULIA
SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)
DCIT, CC-2(3), KOLKATA, KOLKATA vs DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA
SHRI RAJESH KUMAR (Accountant Member)
DCIT, CC-2(3), KOLKATA, KOLKATA vs DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA
SHRI RAJESH KUMAR (Accountant Member)
MESCAB INDIA PVT. LTD.,KOLKATA vs D.C.I.T., CIRCLE - 11(1), KOLKATA
the AO all the evidences qua these unsecured loans such as names, addresses, PANs, audited accounts, confirmations etc. The also AO issued letters to all the loan creditors u/s 133(6) of the Act which were all replied by the loan creditors by furnishing all the details such as copies of the ITRs, audited balance sheets, bank statements, loan confirmation etc. as called for by the AO. However, the AO, by making casual remarks about money laundering and rejecting all the evidences, treated th
MESCAB INDIA PRIVATE LIMITED,KOLKATA vs D.C.I.T., CIRCLE - 11(1), KOLKATA
SHRI RAJESH KUMAR (Accountant Member)
DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs NAWAL KUMAR KANODIA, PATNA
SHRI RAJESH KUMAR (Accountant Member)
