PARADEEP PHOSPHATES LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed

37(1) as well as section 40A(1O) of the Act. 5. Ld D.R. though relied on the orders of lower authorities but Id not cite any contrary decisions before us. 20. After considering the rival submissions and perusing materials available on record, we find that the issue at hand is squarely covered by the decision of Hon'ble Kerala

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

DCIT, BHUBANESWAR vs. ORISSA POWER GENERATION CORPORATION LTD, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

10 | 52 OPGC assessee that the expenditure incurred by them is covered by Sections 30 to 36 of the Act, and even if that was so the question of allowing the expenditure under Section 37(1) of the Act would not arise. 18. In our opinion, the expenditure towards the religious funds, charitable institutions, social clubs or for charity

M/S. VODAFONE MOBILE SERVICES LIMITED vs. ACIT, CIRCLE-2(2), BHUBANESWAR

In the result, appeal of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.285/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) M/S Vodafone Mobile Vs. Acit, Circle-2(2), Services Limited, Bhubaneswar (Formerly Known As Vodafone Spacetel Limited Which Now Stands Amalgamated With Vodafone Mobile Services Limited), Registered Office, C-48, Okhla Industrial Area Phase-Ii, New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.286/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) Acit, Circle-1(2), Vs. M/S Vodafone Spacetel Ltd. 2Nd Bhubaneswar Moudle-2A, Floor, Chandrasekharpur, Bhubaneswar-751023 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A)-1, Bhubaneswar, Dated 26.04.2016 Passed In I.T.Appeal No.0287/15-16 For The Assessment Year 2010-2011. 2. Since Issues In Both The Appeals Are Common, Therefore, They Are Heard Together & Disposed Off By This Consolidated Order. For The Sake

TDS credit after due verification as per provisions of law. Therefore, we are of the opinion that the directions of the CIT(A) are acceptable and we uphold the same and dismiss this ground of appeal of the assessee. 10. Thus, the appeal of the assessee is partly allowed for statistical purposes. 11. Now, we shall take up appeal

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. VODAFONE SPACETEL LIMITED, BHUBANESWAR

In the result, appeal of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.285/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) M/S Vodafone Mobile Vs. Acit, Circle-2(2), Services Limited, Bhubaneswar (Formerly Known As Vodafone Spacetel Limited Which Now Stands Amalgamated With Vodafone Mobile Services Limited), Registered Office, C-48, Okhla Industrial Area Phase-Ii, New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.286/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) Acit, Circle-1(2), Vs. M/S Vodafone Spacetel Ltd. 2Nd Bhubaneswar Moudle-2A, Floor, Chandrasekharpur, Bhubaneswar-751023 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A)-1, Bhubaneswar, Dated 26.04.2016 Passed In I.T.Appeal No.0287/15-16 For The Assessment Year 2010-2011. 2. Since Issues In Both The Appeals Are Common, Therefore, They Are Heard Together & Disposed Off By This Consolidated Order. For The Sake

TDS credit after due verification as per provisions of law. Therefore, we are of the opinion that the directions of the CIT(A) are acceptable and we uphold the same and dismiss this ground of appeal of the assessee. 10. Thus, the appeal of the assessee is partly allowed for statistical purposes. 11. Now, we shall take up appeal

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

37. Accordingly, we answer the question referred in favour of the assessee by holding that the assessees who are in the business of blending and processing of tea and export thereof in 100% EOUs are manufacturer/producer of the tea for the purpose of claiming exemption u/s.10B of the Act. Further, assessees who are in the business of blending and processing

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

37. Accordingly, we answer the question referred in favour of the assessee by holding that the assessees who are in the business of blending and processing of tea and export thereof in 100% EOUs are manufacturer/producer of the tea for the purpose of claiming exemption u/s.10B of the Act. Further, assessees who are in the business of blending and processing

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

Section 37(1) are not applicable to it. 9. With regard to the disallowance made u/s.40(a)(ia) of the Act, it was submitted that the assessee though had not deducted the TDS on the payments made to various parties, however, the recipients have already included the said amounts in their respective returns and paid the taxes thereon, therefore

RIO TINTO ORISSA MINING PVT. LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

TDS of Rs.5039/- has been shown. Thus, the assessee having already set up its business in the year 5 1997-98, even if there is no business receipt during the year under consideration, the expense as per its Profit and Loss account and depreciation as per IT Act, is not disallowable. 7. It was also the contention

INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

37,021/- utilised for giving interest-free loans. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) is justified in deleting the addition made by Assessing Officer under the head 'disallowance of peripheral development charges' to the tune of Rs.1,85,46,330/-.” 6. Ground No.1 of appeal for the assessment year

ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

37,021/- utilised for giving interest-free loans. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) is justified in deleting the addition made by Assessing Officer under the head 'disallowance of peripheral development charges' to the tune of Rs.1,85,46,330/-.” 6. Ground No.1 of appeal for the assessment year

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

10-9-2004, the appellant could have taken all the requisite steps to make deductions or, in any case, to make payment of the TDS amount to the revenue during the same financial year or even in the subsequent year, 28 as per the relaxation available in the proviso to Section 40(a)(ia) of the Act but, the appellant