PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

deduct TDS from the payments made to transporters ? b) Whether on the facts and in the circumstances of the case

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent

TDS of Rs.3,61,059/- 3 deducted thereon, thereby depriving the assessee from getting the benefit of deduction of TDS

SAUMABHA DASGUPTA vs. THE COMMISSIONER OF INCOME TAX (APPEAL) 6 KOLKATA AND ANR

Bench: The Hon’Ble Justice Harish Tandon The Hon’Ble Justice Prasenjit Biswas Date: 5Th July, 2023 Appearance Mr. Raghunath Das, Advocate Ms. Monalisa Das, Advocate ….For The Appellant Mr. Prithu Dudheria, Advocate …For The Respondents The Court: This Is Virtually A Second Round Of Litigation Before This Court, Assailing An Order Of Income Tax Appellate Tribunal, Kolkata Bench “Sms” Kolkata Dismissing The Appeal Filed By The Assessee/Petitioner Pertaining To The Assessment Year 2009-10. While Filing The Income Tax Return, The Petitioner Disclosed The Income & Further Deducted The Amount Of Interest Paid On Personal Loan & Other Loans. At The Time Of Scrutiny, It Was Found That Substantial Amount Of Money Was Deposited In Cash With The Savings Bank Account By The Petitioner Who Is Admittedly A Medical Practitioner & Purchased A Ct Scan Machine For His Profession Or Business. The Department Was Of The View That The Personal Loan Cannot Be Equated With The Business Loan Where The Interest Is An Allowable

TDS. The manner in which the 6 calculation has been made appears to us that after determining the total taxable income, the tax is assessed and/or determined and the statutory penalty and/or interest leviable thereupon were also added thereto and the total amount arrived was subject to the deduction

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. ADITYA SARAF HUF

Bench: The Hon’Ble Justice Harish Tandon The Hon’Ble Justice Prasenjit Biswas Date: 5Th July, 2023 Appearance Mr. Raghunath Das, Advocate Ms. Monalisa Das, Advocate ….For The Appellant Mr. Prithu Dudheria, Advocate …For The Respondents The Court: This Is Virtually A Second Round Of Litigation Before This Court, Assailing An Order Of Income Tax Appellate Tribunal, Kolkata Bench “Sms” Kolkata Dismissing The Appeal Filed By The Assessee/Petitioner Pertaining To The Assessment Year 2009-10. While Filing The Income Tax Return, The Petitioner Disclosed The Income & Further Deducted The Amount Of Interest Paid On Personal Loan & Other Loans. At The Time Of Scrutiny, It Was Found That Substantial Amount Of Money Was Deposited In Cash With The Savings Bank Account By The Petitioner Who Is Admittedly A Medical Practitioner & Purchased A Ct Scan Machine For His Profession Or Business. The Department Was Of The View That The Personal Loan Cannot Be Equated With The Business Loan Where The Interest Is An Allowable

TDS. The manner in which the 6 calculation has been made appears to us that after determining the total taxable income, the tax is assessed and/or determined and the statutory penalty and/or interest leviable thereupon were also added thereto and the total amount arrived was subject to the deduction

PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI vs. SMT NIRMALI BHADRA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

TDS of Rs.39,569/- has been deducted and deposited the same in the Government account. Thus, I note that there

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

In the result, the appeal filed by the revenue is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

deduct TDS under Section 195 of the Act can be held liable to deduct such sums, at a time when

COMMISSIONER OF INCOME TAX 14 KOLKATA vs. RAMESH CHAND GUPTA

In the result, the appeal filed by the revenue is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

deduct TDS under Section 195 of the Act can be held liable to deduct such sums, at a time when

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

deducted TDS under Section 195 of the Act. 12. Mr. Rai further contended that the first appellate authority as well

THE COMMISSIONER OF INCOME TAX, KOLKATA-XI,KOLKATA vs. M/S CLASSIC CREATION

The appeal stands disposed of on the ground of low tax effect

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 28Th July, 2025. Appearance : Mr. Prithu Dudhoria, Adv. …For Appellant.

deducting the TDS under Section 194C of the Income Tax Act, 1961.” We have heard Mr. Prithu Dudhoria, learned advocate

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

deduction of TDS for information technology expense, information technology expense, patent registration charges, advances written off, excise duty debited to profit

COMMISSIONER OF INCOME TAX, KOLKATA - II, KOLKATA vs. M/S KAY BEE INDUSTRIAL ALLOYS PVT LTD.

The appeal stands dismissed on the

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

deduction of TDS on commission payment to a non resident ? (iii) Whether on the facts and in the circumstances of the case

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 5, KOLKATA vs. BAJAJ PARIVAHAN PRIVATE LIMITED

In the result, the appeal fails and the same stands dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

TDS were deducted on such claims. Furthermore, the Tribunal noted that these details were furnished to the Assessing Officer after

COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

deducted at source under the provisions of Section 194H of the Act. The second decision which will enure in favour of the respondent/assessee is the decision of the High Court of Allahabad in Jagran Prakashan Ltd. Vs. Deputy 3 Commissioner of Income Tax (TDS

COMMISSIONER OF INCOME TAX, KOLKATA XIX vs. KARTICK CHANDRA DHAR

The appeal stands dismissed and the substantial questions of law

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 2Nd March, 2023 Appearance : Mr. Amit Sharma, Adv. …For Appellant The Court : - This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 08.4.2011 Passed By The Learned Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 1595 /Kol/2010 For The Assessment Year 2006-2007. This Appeal Was Admitted By Order Dated September 28, 2011 On The Following Substantial Question Of Law : (I) ‘Whether The Learned Tribunal Below Committed Substantial Error Of Law In Upholding The Decision Of The Cit(A) In Deleting The Disallowance Of Expenses Made Under The Head “Carriage Charge” Of Rs.21,83,220/- Under Section 40(A)(Ia) For Which Tds Has Not Been Deducted Under Section 194C Of The Income Tax Act, 1961 Without Deciding The Same Question At All? (Ii) Whether The Learned Tribunal Below Committed Substantial Error Of Law In Upholding The Order Of Cit(A) In Deleting The Disallowance Of Expenses Made Under The Head “Wages” In Respect Of Rs.10,44,230/- Without Deciding The Same Question At All ?

TDS has not been deducted under Section 194C of the Income Tax Act, 1961 without deciding the same question at all? (ii) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

TDS which has been deducted by the assessee has not been disputed by the department which will go to indicate

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.

TDS of Rs.48,48,836/- which the deducting authority wrongly uploaded in different PAN number. We find from the reasons

COMMISSIONER OF INCOME TAX, KOLKATA XIX, KOLKATA vs. M/S SANDERSON AND MORGANS

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case

COMMISSIONER OF INCOME TAX, CENTRAL II, KOLKATA vs. HALDIRAM BHUJIWALA LIMITED

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case