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

B - Bench, Kolkata (the ‘Tribunal’) in ITA No.1332/Kol/2007 for the assessment year 2004-05. This appeal was admitted on 8th September, 2008 for the following substantial question of law: 2 “Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in law in holding that trade discount allowed by the assessee

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

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

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 COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

In the result, the appeal is partly allowed and the question nos

Bench: : The Hon’Ble Justice T.S. Sivagnanam

B” Bench, Kolkata (the Tribunal) in ITA No. 1677/Kol/2011 for the assessment year 2007-08. The revenue has framed the following substantial question of law for consideration :- i) Whether on the facts and in the circumstances of the case the Learned Tribunal was justified in law in upholding the order of the CIT(A) in deleting the additions

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

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

In the result, the appeal filed by the assessee is allowed and the

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 94(7)(b) of the Act, had expired before the amendment was made by Finance (No. 2) Act, 2004 in respect of the units of mutual fund under consideration except in the case of units of M/s. Reliance Vision Fund in which the assessee incurred loss of Rs. 16,53,820/- and the dividend received

COMMISSIONER OF INCOME TAX, KOLKATA XIX, KOLKATA vs. M/S SANDERSON AND MORGANS

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

5 the income of the assessee. He further submits that payments made by the solicitor firm on behalf of the clients as agent have neither been disputed nor doubted by the assessing officer. Therefore, in any case, the effect stands neutralised. He further submits that since the money received by the assessee from its clients were not trade receipts

COMMISSIONER OF INCOME TAX, CENTRAL II, KOLKATA vs. HALDIRAM BHUJIWALA LIMITED

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

5 the income of the assessee. He further submits that payments made by the solicitor firm on behalf of the clients as agent have neither been disputed nor doubted by the assessing officer. Therefore, in any case, the effect stands neutralised. He further submits that since the money received by the assessee from its clients were not trade receipts

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 ?

5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/170/2011 COMMISSIONER OF INCOME TAX, KOLKATA-XIX VS. KARTICK CHANDRA DHAR BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And 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