A.C.I.T.,CIRCLE-3(2), KOLKATA vs. M/S SALARPURIA PROPERTIES PVT. LTD., KOLKATA

Bench: Sri Sanjay Garg & Sri Manish Borad)

disallowance u/s 14A of the Act, interest expenditure and interest free advances, unsecured loans, application of the provisions of Section 68 & Section 40(a)(ia) of the Act, interest on service tax and TDS

EIH LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance in respect to TDS the assessee submitted that written off TDS should not be disallowed since it represents uncollected

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. EIH LIMITED, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance in respect to TDS the assessee submitted that written off TDS should not be disallowed since it represents uncollected

TATA STEEL PROCESSING AND DISTRIBUTION LTD.,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

disallowance of Rs.30,91,432/-. 4. The assessee for the year under consideration has claimed expenses of Rs.30,00,000/- under the head “commission” to non whole time director. The AO during the assessment proceedings found that payment has been made without deducting the TDS

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. TATA STEEL PROCESSING & DISTRIBUTION LIMITED, KOLKATA

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

disallowance of Rs.30,91,432/-. 4. The assessee for the year under consideration has claimed expenses of Rs.30,00,000/- under the head “commission” to non whole time director. The AO during the assessment proceedings found that payment has been made without deducting the TDS

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. TATA RYERSON LIMITED, KOLKATA

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

disallowance of Rs.30,91,432/-. 4. The assessee for the year under consideration has claimed expenses of Rs.30,00,000/- under the head “commission” to non whole time director. The AO during the assessment proceedings found that payment has been made without deducting the TDS

JT RECEIVERS CHETLA AUDDYESTATE,KOLKATA vs. I.T.O., WARD - 29(4), KOLKATA, KOLKATA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

TDS claimed by the assessee. Therefore, CPC disallowed the claim of TDS and corresponding refund was also denied vide intimation

TAPAS KUMAR SARKAR,BARASAT, NORTH TWENTY FOUR PARGANAS vs. I.T.O., WARD - 50(1),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

TDS but the payee has accounted for the income, disallowance may not apply. 2. Erroneous Application of TDS Sections: The learned

TAPAS KUMAR SARKAR,BARASAT, NORTH TWENTY FOUR PARGANAS vs. I.T.O., WARD - 50(1),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

TDS but the payee has accounted for the income, disallowance may not apply. 2. Erroneous Application of TDS Sections: The learned

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance of Rs.4,99,022/- made by the Assessing Officer in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS

M/S. SALARPURIA PROPERTIES PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 1, KOLKATA, KOLKATA

In the result, assessee’s appeal in ITA No

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance of interest on service tax & TDS , disallowance of donation , membership and subscription and loss on sale of fixed assets

MR KRISHAN KUMAR SOMANI,HOWRAH vs. ITO, WD-47(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year: 2007-08

TDS was deducted by assessee. Accordingly, AO disallowed the aforesaid sum for non- deduction of TDS and added to the total

CACHAR KING PLANTATION (P) LTD,DARJEELING vs. D.C.I.T.CIR - 1,SILIGURI, SIKKIM

In the result, Revenue’s filed is dismissed

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

TDS. From the aforesaid discussion, we find that AO has disallowed the expense on account of violation of TDS provision

D.C.I.T CIR - 3(1), KOLKATA vs. M/S THE PEERLESS GENERAL FINANCE & INVESTMENT CO LTD, KOLKATA

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

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

TDS on the payment and as such no disallowance u/s 40(a)(ia) of the Income TDS on the payment

DCIT, CIRCLE - 3(1), , KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD.,, KOLKATA

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

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

TDS on the payment and as such no disallowance u/s 40(a)(ia) of the Income TDS on the payment

MURARILAL MURARKA,KOLKATA vs. I.T.O., WARD-61(3), KOLKATA, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance of payment of commission of Rs. 9,63,914/- was justified as per rule as the TDS of Rs. 96,391/- remained

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

disallowance of expenditure for non-deduction of TDS u/s 194I of the Act paid on account of rent to Kolkata

ACIT, CIRCLE-40, KOLKATA, KOLKATA vs. RAHUL SARAF (HUF), KOLKATA

Appeal is dismissed

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm] I.T.A No. 710/Kol/2017 Assessment Year : 2012-13

disallowance qua the interest paid on unsecured loan on account of non-deduction of TDS. The CIT(A) has deleted