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

disallowance could be made under Sections 40(a)(i)/ 40(a)(ia) of the Act. On the issue of capital gains the learned Tribunal directed Assessing Officer to rework the capital gains by adopting Rs. 861 per square feet being guideline value in the same manner in which the learned DVO had carried out the valuation. 9

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 :

disallowance under Section 14A read with Rule 8D, deduction under Section 801A, deduction under Section 80IC. The assessment was completed under Section 143(3) of the Act by order dated 29.03.2014. Aggrieved by the same, the assessee preferred appeal before the Commissioner of Income Tax (Appeals) 2, Kolkata. The appeal was partly allowed by order dated 27.03.2017. Challenging the said

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

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

disallowance of Rs.2,59,33,450/- under section 40(a)(i) on account of professional and consultancy charges to non 3 residence by ignoring the fact that such fees are subject to tax in India under section 9

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

Section 40(a)(ia), holding that the appellant had failed to deduct TDS on payments made to the related entities and thus, these payments were disallowable as expenses in the appellant’s hands. 7. On appeal, the Commissioner of Income Tax (Appeals) reversed this decision, accepting that these payments constituted reimbursements for expenses incurred by the group companies and thus

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

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

section 40 A (9). The assessee pointed out that the said observation/findings of the Assessing Officer and CITA is factually incorrect and the tax auditor has not reported that the said sum has to be disallowed

KESORAM INDUSTRIES LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 2, KOLKATA

The appeals are allowed and substantial

Bench: Us In These Two Appeals.

disallowance under Section 14A was not correct and it will be in those cases where the assessee in his return has himself apportioned but the assessing officer was not accepting the said apportionment. In any event, the assessing officer will have to record its satisfaction to the said effect. As pointed out earlier the assessing officer has not recorded satisfaction

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

disallowance of payment of sub- contractor under Section 40(a)(ia) could not be made on the ground that the assesee had not 9

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. NISSIN ABC LOGISTICS P LTD

Accordingly, the appeal fails and dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 15, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. A. Gupta, Adv. Mr. I. Banerjee, Adv. …For Respondent Ga/1/2022 The Court :- We Have Heard Mr. Tilak Mitra, Learned Standing Counsel For The Appellant & Mr. J. P. Khaitan, Learned Senior Counsel For The Respondent. There Is A Delay Of 210 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

disallowance under Section 40(a)(i) was upheld by the Tribunal vide order dated 5th April, 2019 in ITA No. 649/Kol/2017 holding that the amount paid by the assessee company to International Freight Forwarding Agent was neither covered under Section 9

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant