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

5. Per contra, Ld. CIT, DR while supporting the order of Ld. AO has submitted that assessee had a contracted agreement with DMSML and DMSPL to carry out its work like advertisement, sales promotion of products manufactured by it. This ITAT 160 of 2024 -6- is covered under the definition of works contract under section 194C on which TDS

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. However, another issue has been raised in various cases as to whether the fees/charges taken or retained by advertising companies from media 5

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 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

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

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

Section 194C of the Act when the said provision has nothing to do with the accrual of income in the hands of the recipients when the assessee under the law was not entitled to claim payment until fulfilment of the terms of contract and expiry of the period for which the retention money was withheld and, as such, under