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4 results for “TDS”+ Section 61clear

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Key Topics

Section 1546Section 260A4Section 1994TDS3Addition to Income3Section 143(1)2Section 14A2Section 143(3)2Section 1452Deduction

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

ITAT/431/2016HC Calcutta20 Jul 2022

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

Section 143(1)Section 154Section 199Section 203Section 260A

Section 143(1) of the Act stood rectified. The second mistake pointed out by the assessee with regard to credit of TDS of Rs.3,61

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

ITAT/89/2025
2
HC Calcutta
21 Jul 2025

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 :

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a

61,09,14,46,480/- and book profit under Section 115JB at Rs. 5883,58,39,895/-. Subsequently, the assessee filed revised return on 30.03.2012 showing the total income of Rs. 58,19,55,22,380/- and book profit under Section 115JB at Rs. 59,03,41,20,702/-. The case was selected 5 for scrutiny and notices under Section

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

ITA/155/2011HC Calcutta07 Feb 2024

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.

Section 143(3)Section 145Section 260A

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case

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

ITAT/155/2011HC Calcutta06 Jun 2022

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.

Section 143(3)Section 145Section 260A

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case