N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1925/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Income Tax Officer, TDS Private Limited Vs. Circle-2(2), Kolkata (Appellant) (Respondent) PAN: AABCN8699N I.T.A. No.: 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Addl. Commissioner of Private Limited Income Tax (TDS), Range-2, Vs. Kolkata (Appellant) (Respondent) PAN: AABCN8699N Appearances: Assessee represented by :Khirendra Mohan Gupta, AR & Vaarun Jain, AR. Department represented by : Pradip Kumar Biswas, Add. CIT. Date of concluding the hearing : November 12th, 2024 Date of pronouncing the order : December 27th, 2024 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER:

Page 2 of 22 2.2. Rival contentions were heard and the submissions made have been examined. We will first take up the appeal in ITA No. 1925/KOL/2024. I.