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 :

1) was issued along with a questionnare. 5. The assessee company is engaged in the business of (i) manufacture and sale of cigarettes and smoking tobacco in domestic and export market; (ii) development projects, process and sale of unmanufactured tobacco for export and domestic market; (iii) manufacture and sale of printed and packaged materials including educational and other stationary products

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

v. Arihant Trading Co. reported in [176 ITD 397 (Jaipur-Tri.)]. In the said decision it has been held that Section 194C(6) & (7) are independent of each other and cannot read together to attract disallowance under Section 40(a)(ia) read with Section 194C of the Act.” 14. Even assuming that the assessee had not furnished the particulars

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

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.

1. Heard Sri Vipul Kundalia, learned senior standing counsel along with Sri Soumen Bhattacharjee, learned junior standing counsel for the appellant/Department and Sri J. P. Khaitan, learned senior counsel assisted by Sri Ananda Sen, Smt. Swapna Das and Sri Asit Kumar De, learned Advocates for the respondent/assessee. 2 2. This appeal was admitted by an order dated

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.

1. Heard Sri Vipul Kundalia, learned senior standing counsel along with Sri Soumen Bhattacharjee, learned junior standing counsel for the appellant/Department and Sri J. P. Khaitan, learned senior counsel assisted by Sri Ananda Sen, Smt. Swapna Das and Sri Asit Kumar De, learned Advocates for the respondent/assessee. 2 2. This appeal was admitted by an order dated