PRINCIPAL COMMISSIONER OF INCOME TAX(TDS) , KOLKATA vs. NIRMAL KUMAR KEJRIWAL

In the result, the appeal filed by the

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

TDS) KOLKATA -Versus- NIRMAL KUMAR KEJRIWAL Appearance: Mr. Soumen Bhattacharyya, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE BIVAS PATTANAYAK Date : 22nd July, 2022. The Court : This appeal filed by the revenue under Section 260A of the Income

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent

C” (SMC) Bench in ITA/222/KOL/2014 for the assessment year 2005-06 (Financial Year 2004-05). The assessee has raised the following substantial questions of law for consideration: “Whether the Learned Tribunal erred in law in observing that the issue under consideration regarding giving credit of Tax deduction at source in the year in which income is assessable was debatable when

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

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 :

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

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

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

5 of 13 advances in the light of provision of Section 196 of the Income Tax Act, 1961? (b) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, “B” Bench Kolkata is a competent authority to judge the Valuation of Department of Valuation Officer who is an expert in the area

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

1% for collection expenses. Both the Cosmetics and Medicine Manufacturing Companies treated these reimbursements as income in their taxable accounts and deducted tax at source (TDS), wherever applicable, compliant with provisions of the said Act. 6. During scrutiny, the Assessing Officer disallowed these reimbursed expenses under Section 40(a)(ia), holding that the appellant had failed to deduct TDS