THE CALCUTTA TRAMWAYS CO.LTD.,KOLKATA vs. DCIT, CENTRALISED PROCESSING CELL-TDS, GAZIABAD, KOLKATA

In the result both the appeals are treated as allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A Nos.1305 & 1306/Kol/2015 Assessment Years : 2011-12 & 2012-13

TDS the assessee has given effect to the basic exemption and computed TDS as per col.7 and 8 of the above

THE CALCUTTA TRAMWAYS CO.LTD.,KOLKATA vs. DCIT, CENTRALISED PROCESSING CELL-TDS, GAZIABAD, KOLKATA

In the result both the appeals are treated as allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A Nos.1305 & 1306/Kol/2015 Assessment Years : 2011-12 & 2012-13

TDS the assessee has given effect to the basic exemption and computed TDS as per col.7 and 8 of the above

DARJEELING DISTRICT CENTRAL CO-OP. BANK LTD. ,DARJEELING vs. ACIT, CIR-3(1),SILIGURI. , SILIGURI

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), Ward-5(3), Darjeeling on 16-03-2018 u/s.201(1)/201(1A) of the Income Tax Act, 1961 demanding Rs.26,24,748/- for non deduction of tax at source under section 194A and Rs.77,12,381/- for interest u/s.201(1A) of the Income Tax Act, 1961 though no tax was deductible in terms of exemption

DARJEELING DISTRICT CENTRAL CO.OP. BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS)WD-5(3), DARJEELING, , DARJEELING.

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), Ward-5(3), Darjeeling on 16-03-2018 u/s.201(1)/201(1A) of the Income Tax Act, 1961 demanding Rs.26,24,748/- for non deduction of tax at source under section 194A and Rs.77,12,381/- for interest u/s.201(1A) of the Income Tax Act, 1961 though no tax was deductible in terms of exemption

DARJEELING DISTRICT CENTRAL CO-OPERATIVE BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS),WD-5(3),DARJEELING, DARJEELING.

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), Ward-5(3), Darjeeling on 16-03-2018 u/s.201(1)/201(1A) of the Income Tax Act, 1961 demanding Rs.26,24,748/- for non deduction of tax at source under section 194A and Rs.77,12,381/- for interest u/s.201(1A) of the Income Tax Act, 1961 though no tax was deductible in terms of exemption

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

TDS u/s 194I of the Act paid on account of rent to Kolkata Port Trust for short as “KPT” hereafter. Further, referred to para no-4 and submitted that having considered the order dated 08.06.2007 of ITAT, Kolkata in the case of Kolkata Port Trust vs DIT (Exemption

DCIT, CIR-22, KOLKATA, KOLKATA vs. M/S DELOITTE HASKINS & SELLS, KOLKATA

In the result, appeal filed by Revenue (in ITA No

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/S. Deloitte Haskins & Sells

TDS exemption certificate u/s 197 of the I.T. Act. The DTTI has raised debit note on the assessee M/s. Deloitte

DCIT, CIR-22, KOLKATA, KOLKATA vs. M/S DELOITTE HASKINS & SELLS, KOLKATA

In the result, appeal filed by Revenue (in ITA No

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/S. Deloitte Haskins & Sells

TDS exemption certificate u/s 197 of the I.T. Act. The DTTI has raised debit note on the assessee M/s. Deloitte

SHRI JOYDEB CHANDRA,KOLKATA vs. DCIT, CIR-33, KOLKATA, KOLKATA

In the result, the appeal of assessee-ITA No

TDS was effected on these payments. It is therefore evident that the payments were made to various firms and companies and such payments were in excess of the basic limit of exemption

ITO, WD-8(1), KOLKATA, KOLKATA vs. M/S BATRAM PROPERTIES PVT. LTD., KOLKATA

In the result the appeal by the revenue is treated as allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.983/Kol/2016 Assessment Year : 2009-10 I.T.O., Ward-8(1) -Vs.- M/S. Batram Properties Pvt. Ltd. Kolkata Kolkata [Pan : Aaccb 0291 R] (Respondent) (Appellant) For The Appellant : Shri Soumyajit Dasgupta, Addl.Cit For The Respondent : Shri Soumitra Choudhury, Advocate Date Of Hearing : 28.11.2017. Date Of Pronouncement : 01.12.2017. Order Per N.V.Vasudevan, Jm

exemption from TDS u/s 194A(3)(iii)(e) of the Act is only to cover cases where there is default

DCIT, CIRCLE-2, TDS, KOLKATA, KOLKATA vs. M/S. MANAKSIA LIMITED, KOLKATA

Bench: Shri S.S.Godara & Shri, M. Balaganesh

exempt from TDS since the same are paid to Forwarders and not directly to the agents of the Non Resident

M/S. MANAKSIA LTD.,KOLKATA vs. ITO, WARD-58(3) (TDS), KOLKATA, KOLKATA

Bench: Shri S.S.Godara & Shri, M. Balaganesh

exempt from TDS since the same are paid to Forwarders and not directly to the agents of the Non Resident

AXIX OVERSEAS LTD,KOLKATA vs. ITO, WARD - 7(1), KOLKATA, KOLKATA

In the result, Revenue’s appeal is partly allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

exempted from the TDS deduction u/s. 194A of the Act as per the Notification No.S0861(E) dated 01.06.2007. Therefore, assessee

I.T.O WD - 6(2),KOLKATA., KOLKATA vs. M/S AXIX OVERSEAS LTD, KOLKATA

In the result, Revenue’s appeal is partly allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

exempted from the TDS deduction u/s. 194A of the Act as per the Notification No.S0861(E) dated 01.06.2007. Therefore, assessee

SANDEEP MODI,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm]

TDS on non exempt portion of life insurance pay out on net basis. Under section under section 194DA of the Act, a person

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. ITD CEMENTATION INDIA LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

exempting bank guarantee from TDS provisions u/s 194H is considered, the Hon’ble ITAT, Mumbai in its order in the case

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS on the compensation paid. Therefore, according to him, in the absence of any SOP regarding this, there may be some omissions/lapses which were not intentional. It was pointed out by the Ld. AR that the compensation paid to the land owners for acquiring agricultural land was admittedly exempt

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS on the compensation paid. Therefore, according to him, in the absence of any SOP regarding this, there may be some omissions/lapses which were not intentional. It was pointed out by the Ld. AR that the compensation paid to the land owners for acquiring agricultural land was admittedly exempt