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4 results for “TDS”+ Section 32(2)clear

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Key Topics

Section 405Section 143(3)4Section 260A2Section 1952Section 322Section 32(1)2Disallowance2Deduction2Depreciation2

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

ITAT/160/2024HC Calcutta18 Feb 2026

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

Section 40

TDS in these circumstances justifies the disallowance under Section 40(a)(ia). The appellant’s arguments to the contrary lack merit and do not withstand scrutiny. 31. For the foregoing reasons, this Court finds no grounds to overturn the Tribunal’s order. The order, which upheld the disallowance of Rs. 2,86,88,459/- towards sales promotion, advertisement and marketing

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

ITA/30/2022HC Calcutta05 Jul 2023

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

Section 32Section 32(1)

2 expenditure and added the component of the interest to the income and made an assessment of the tax payable by the petitioner. The Appellate Tribunal concurred with the decision of the assessing officer, which was further challenged by the petitioner before the Tribunal. The Tribunal succinctly jotted down the core issues involved therein. The first issue relates

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

ITAT/30/2022HC Calcutta02 Jan 2023

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

Section 32Section 32(1)

2 expenditure and added the component of the interest to the income and made an assessment of the tax payable by the petitioner. The Appellate Tribunal concurred with the decision of the assessing officer, which was further challenged by the petitioner before the Tribunal. The Tribunal succinctly jotted down the core issues involved therein. The first issue relates

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

ITAT/338/2016HC Calcutta05 Sept 2022

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

For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9

TDS under Section 195 of the Act. 12. Mr. Rai further contended that the first appellate authority as well as the learned Tribunal proceeded to decide the issue regarding disallowance of amount under Section 40(a)(ia) of the Act by approaching the said issue from a wrong angle. He contended that the first appellate authority and the Tribunal directed