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

3,35,07,509, which falls under the ambit of Section 194C or other applicable provisions of the said Act. It is submitted that these payments cannot be treated as mere reimbursements because they were calculated as percentages of the appellant’s turnover without an exact or direct correlation to the actual expenses incurred by the payee companies

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 on the second type of payment e.g. payment by advertising agency to the media company. 3

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.

TDS under Section 194C of the Income Tax Act, 1961.” We have heard Mr. Prithu Dudhoria, learned advocate for the appellant. 2 As could be seen from the assessment order dated 3.12.2010 passed under Section 143(3

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 of the Act ? iii) Whether on the facts and circumstances of the case and in law, the learned Tribunal has failed to appreciate the fact that assessee has changed its method of computation of Income

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

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

194C of the Income Tax Act, 1961? (iii) Whether in the facts and circumstances of the case the Learned Income Tax Appellate Tribunal, “A” Bench, Kolkata erred in law in not holding that the case of the assessee fails within the parameters of Section 194J of the Income Tax Act, 1961 inasmuch as the payments are made by the assessee