PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

section 195 is applicable to the service components and not to the supply components." Argument of the assessee is accepted because of the following reason. 1. According to the provisions of Sec. 195(1) and 195(2), the TDS

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

section 195 is applicable to the service components and not to the supply components." Argument of the assessee is accepted because of the following reason. 1. According to the provisions of Sec. 195(1) and 195(2), the TDS

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

section 195 is applicable to the service components and not to the supply components. " Argument of the assessee is accepted because of the following reason. 1. According to the provisions of Sec. 195(1) and 195(2), the TDS

DCIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

TDS from the payment in foreign currency as per Section 195 read with Section 9(1)(i) and 9 (1)(ii) of the Income

ACIT, BHUBANESWAR vs. INDIAN METALS & FERRO ALLOYS LTD, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 195 of the Act are attracted only if the payments made to the non-resident recipient are chargeable to tax in India and hence subject to deduction of tax. The Assessing Officer having failed to demonstrate how the payments to non-resident were chargeable to tax in India, could not have formed the belief that income has escaped assessment

INDIAN METALS AND FERRO ALLOY LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, the appeals of the assessee are allowed and the

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 195 of the Act are attracted only if the payments made to the non-resident recipient are chargeable to tax in India and hence subject to deduction of tax. The Assessing Officer having failed to demonstrate how the payments to non-resident were chargeable to tax in India, could not have formed the belief that income has escaped assessment

B & A MULTIWALL PACKAGING LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

Appeal of the revenue is allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.45/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) M/S B&A Multiwall Packaging Vs. Dcit, Circle-1(1), Limited, (Formerly B&A Multiwall Bhubaneswar-751007 Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar- 751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.59/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) Dcit, Circle-1(1), Vs. M/S B&A Multiwall Packaging Bhubaneswar-751007 Limited, (Formerly B&A Multiwall Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar-751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Partha Mukhopadhyay, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 04/08/2017 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 Dated 3.11.2014, Passed By The Cit(A)-1, Bhubaneswar For The Assessment Year 2008-2009. 2. For The Sake Of Convenience, We Shall Take Into Consideration The Facts Narrated In Ita No.45/Ctk/2015 In Assessee’S Appeal, For Deciding

TDS in respect of import of raw material where the profit element is also included and also the provisions of Section 195

DCIT, BHUBANESWAR vs. M/S. B & A MULTIWALL PACKAGING LTD., BHUBANESWAR

Appeal of the revenue is allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.45/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) M/S B&A Multiwall Packaging Vs. Dcit, Circle-1(1), Limited, (Formerly B&A Multiwall Bhubaneswar-751007 Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar- 751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.59/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) Dcit, Circle-1(1), Vs. M/S B&A Multiwall Packaging Bhubaneswar-751007 Limited, (Formerly B&A Multiwall Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar-751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Partha Mukhopadhyay, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 04/08/2017 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 Dated 3.11.2014, Passed By The Cit(A)-1, Bhubaneswar For The Assessment Year 2008-2009. 2. For The Sake Of Convenience, We Shall Take Into Consideration The Facts Narrated In Ita No.45/Ctk/2015 In Assessee’S Appeal, For Deciding

TDS in respect of import of raw material where the profit element is also included and also the provisions of Section 195

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, appeal of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita No.339 & 340/Ctk/2016 Dcit, Corporate Circle1(2)/ Vs. National Aluminium Company Acit, Circle-2(2), Limited, Bhubaneswar Nalco Bhavan, P/1, Nayapalli, Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.352 & 353/Ctk/2016 & Ita No.374/Ctk/2014 (नििाारण वषा / Assessment Year :2010-11, 2012-13 & 2011-12) National Aluminium Company Vs. Jcit Range-2/ Limited, Acit, Corporate Circle-1(2) Nalco Bhavan, P/1, Nayapalli, Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection No.01/Ctk/2015 & 25/Ctk/2016 (Arising Out Of Ita Nos.376/Ctk/14 & Ita No.340/Ctk/2016) (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) National Aluminium Company Vs. Acit, Circle-2(2)/ Limited, Dcit, Corporate Circle- Nalco Bhavan, P/1, Nayapalli, 1(2), Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS and upon grant of such a certificate, the Payer is required to make payment without TDS. These provisions are largely used by foreign banks operating in India for receiving payments from their customers without TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1.4.2008) providing that the Payer shall furnish the information relating

DCIT, CIRCLE-1(1), CUTTACK vs. BARBIL MINING & INDUSTRIES PVT. LTD., KEONJHAR

In the result, appeal of the assessee is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.185/Ctk/2015 (धनधाारण वषा / Assessment Year :2012-2013) M/S Ocl India Limited, Vs. Ddit (International Administrative Building, Taxation), Bhubaneswar- At/Po: Rajganpur, 751007 Dist: Sundergarh, Odisha स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaaco 1354 J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : Shri Soumen Adak/ Ashish Poddar, Ar राजस्व की ओर से /Revenue By : Shri N.B.Som, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 29/06/2017 घोषणा की तारीख/Date Of Pronouncement 07/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In It.Appeal No.0262/2013-14, Dated 27.01.2015, Passed U/S.201(1)/201(1A) Of The Income Tax Act. 2. The Assessee Has Raised The Sole Substantive Ground That The Cit(A) Has Erred In Confirming The Action Of Ao For Treating The Assessee In Default U/S.201(1)/201(1A) Of The Act In Respect Of Payment Of Export Commission Of Rs.28,65,906/-. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In Business Of Manufacturing Of Cement & Refractory Products & The Ao Found That The Assessee Paid An Amount Of Rs.28,65,906/- As Commission On 26.9.2011 To M/S International Link Corporation, Iran, A Company Registered In Tehran Without Deducting The Tax At Source As Per Section 195 Of The Act, 1961. Subsequently Notice U/S.201(1)/201(1A) Of The Act

195 of the Act, 1961. Subsequently notice u/s.201(1)/201(1A) of the Act 2 was issued to the assessee company and ld.AR of the assessee appeared and submitted the information. The explanations of ld. AR that the assessee has engaged one agent for sale of its cement outside India and carried out various functions and agreement was signed with

M/S. OCL INDIA LIMITED,SUNDERGARH vs. DDIT(INTERNATIONAL TAXATION), BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.185/Ctk/2015 (धनधाारण वषा / Assessment Year :2012-2013) M/S Ocl India Limited, Vs. Ddit (International Administrative Building, Taxation), Bhubaneswar- At/Po: Rajganpur, 751007 Dist: Sundergarh, Odisha स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaaco 1354 J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : Shri Soumen Adak/ Ashish Poddar, Ar राजस्व की ओर से /Revenue By : Shri N.B.Som, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 29/06/2017 घोषणा की तारीख/Date Of Pronouncement 07/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In It.Appeal No.0262/2013-14, Dated 27.01.2015, Passed U/S.201(1)/201(1A) Of The Income Tax Act. 2. The Assessee Has Raised The Sole Substantive Ground That The Cit(A) Has Erred In Confirming The Action Of Ao For Treating The Assessee In Default U/S.201(1)/201(1A) Of The Act In Respect Of Payment Of Export Commission Of Rs.28,65,906/-. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In Business Of Manufacturing Of Cement & Refractory Products & The Ao Found That The Assessee Paid An Amount Of Rs.28,65,906/- As Commission On 26.9.2011 To M/S International Link Corporation, Iran, A Company Registered In Tehran Without Deducting The Tax At Source As Per Section 195 Of The Act, 1961. Subsequently Notice U/S.201(1)/201(1A) Of The Act

195 of the Act, 1961. Subsequently notice u/s.201(1)/201(1A) of the Act 2 was issued to the assessee company and ld.AR of the assessee appeared and submitted the information. The explanations of ld. AR that the assessee has engaged one agent for sale of its cement outside India and carried out various functions and agreement was signed with

SHRI DILIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

section 40(a)(ia) of the Act. 15. According to the CIT(A), the assessee has paid wages of Rs.3,05,26,985/- to M/s. Sumasankar Sponge Iron (P) Ltd. . The assessee was liable to deduct tax u/s.194C of the Act, which he failed to do. The assessee explained that M/s. Sumasankar Sponge Iron (P) Ltd. was not a labour

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. PRINTLINK COMPUTER AND COMMUNICATION PVT. LTD., BHUBANESWAR

In the result, appeals of the revenue i

195 (SC), have been followed. The CIT(A) has found that Shri Ashok Agrawal and Sri Iswar Shara (identified directors) were running the 3 companies in questions at the identified address and the accounts were audited. The companies were also operating bank account and the transactions of loan have been routed through banking channel. Therefore, the identity of the companies

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. PRINTLINK COMPUTER AND COMMUNICATION PVT. LTD., BHUBANESWAR

In the result, appeals of the revenue i

195 (SC), have been followed. The CIT(A) has found that Shri Ashok Agrawal and Sri Iswar Shara (identified directors) were running the 3 companies in questions at the identified address and the accounts were audited. The companies were also operating bank account and the transactions of loan have been routed through banking channel. Therefore, the identity of the companies