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2 results for “TDS”+ Section 13(1)(d)clear

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Key Topics

Section 37(1)3Section 260A2Section 14A2Deduction2

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

ITAT/89/2025HC Calcutta21 Jul 2025

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 :

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a

TDS for information technology expense, information technology expense, patent registration charges, advances written off, excise duty debited to profit and loss account, disallowance under Section 40(a) for payment made for export commission, disallowance under Section 40(a) for payment made to foreign parties, bogus purchases, liquidated damages, income tax interest expense, commission to non-executive directors, disallowance under Section

THE PRINCIPAL COMM OF INCOME TAX 3 , KOLKATA vs. M/S SHALINI PROPERTIES & DEVELOPERS PVT LTD

The appeal stands dismissed, consequently the

ITAT/369/2017HC Calcutta03 Jan 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: January 3, 2022. [Via Video Conference] Appearance : Mr. Tilak Mitra, Adv. Mr. A. Bhowmik, Adv. … For The Appellant/Revenue Mr. Chayan Gupta, Adv. Mr. Soumyajyoti Nandy, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 28Th February, 2017 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In Ita No. 171/Kol/2013 For The Assessment Year 2009-10. The Revenue Has Raised The Following Substantial Questions Of Law For Our Consideration :-

Section 260ASection 37Section 37(1)

D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date: January 3, 2022. [Via video conference] Appearance : Mr. Tilak Mitra, Adv. Mr. A. Bhowmik, Adv. … for the appellant/revenue Mr. Chayan Gupta, Adv. Mr. Soumyajyoti Nandy, Adv. … for the respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against