DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

section 194C on which TDS is applicable. Since no TDS was made while making payment to the two companies, disallowance

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

TDS under section 194C (as work contract) will be applicable on the first type of payment, there will be no TDs

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.

194C of the said Act. II. Whether the provision of Section 40(a)(ia) of the Income Tax Act, 1961 are applicable only to the amount of expenditure which are payable as on 31st March every year, not on the expenditure which has been actually paid during the previous year without deducting the 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

COMMISSIONER OF INCOME TAX, (TDS), KOLKATA vs. MEDIA WORLDWIDE PVT. LTD.

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

TDS), KOLKATA -Versus- MEDIA WORLDWIDE PVT. LTD. Appearance: Mr. Smarajit Roychowdhury, Adv. ...for the appellant. Mr. Ananda Sen, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th December, 2021. The Court : This appeal filed by the revenue under Section 260A of the Income

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA vs. EMC LTD

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

TDS provision at the time of said decision relied upon and there was no concept of accrual of income under clause (2) of Section 194C