SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

02,61,897/- under section 201 of the Act. 3.1. That the Ld. CIT(A) grossly erred in alleging that the trade discount were in the nature of commission and thereby subject to TDS

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

02,61,897/- under section 201 of the Act. 3.1. That the Ld. CIT(A) grossly erred in alleging that the trade discount were in the nature of commission and thereby subject to TDS

MACHINE TOOLS INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE-1(1), KOLKATA, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

02,319/- despite the fact that the assessee furnished TDS certificates proving that the total TDS deducted on his behalf of Rs. 14,46,276/- along with the requisites documents such as names and addresses of deductors, TANs, granting of deduction etc. which sufficiently proved that the TDS was deposited by the deductors and deposited within the due time

INDIAN OIL CORPORATION LTD. MARKETING DIVISION (EASTERN REGION),KOLKATA vs. DCIT, CIRCLE - 58 (TDS)/KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

TDS issued by Income Tax Department to IOPPL under section 197 of the Act. Therefore, argument ITA No.1517-1519/Kol/2009 A.Ys 02

ITO, WD-58(1), KOLKATA, KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD ITD CEMENTATION), KOLKATA

In the result, the appeal of the revenue is dismissed

02,399/- and Travelling Expenses of Rs. 1,16,672/- aggregating to Rs. 1,05,49,632/- and it was held by the AO that the Appellant was liable for deduction of TDS on the same. The Appellant has claimed that these were reimbursement of expenses and hence not liable to TDS. It is seen that the issue is covered

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 is deductible u/s. 194 I of the Act. 12. Before us, the ld.AR filed a detailed paper book consisting of pages 1-140. The ld.AR referred to the provision u/sec 35 of Major Ports Act 1936 and submitted that the section 35 empowers the Board to execute works and provide appliances and may execute such works within or without

NATIONAL INSURANCE CO. LTD.,KOLKATA vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.253/Kol/2022 Assessment Year: 2019-20 National Insurance Co. Ltd...................................................................……Appellant 3, Middleton Street, Kolkata- 700071. [Pan: Aaacn9967E] Vs. Acit, Cpc-Tds,Ghaziabad, Up...…...................……........……...…..…..Respondent Appearances By: Shri Sanjoy Bhattacharya, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : November 16, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.03.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Was Wrong In Dismissing The Appeal Filed By The Appellant Against The Intimation Dated 02/06/2019 Issued U/S 200A For The Financial Year 2018-19 (Relevant For The Assessment Year 2019- 20). 2. That Without Prejudice To The Contention Raised In Ground No. 1 Above, The Commissioner Of Income-Tax (Appeals), Nfac, Was Wrong In Stating In The Appellate Order That The Appeal Of The Appellant Had Allegedly Related

TDS the company has submitted the following cheques as under: S No Amount (Rs) Section Actual Date Date of Challan of Receipt of Remittance Serial No Chq by us 1 36,76,23,998 195 26-04-2019 02

DCIT, CIRCLE - 3(1), KOLKATA , KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

section 32 to 36 or capital expenditure or it should not be personal expenditure. The expenditure should be laid out or expended wholly or exclusively for the purpose of the business. The expression ‘wholly’ emphasises the quantification of the expenditure, whereas expression ‘exclusively’ provides that such expenditure should be only for the purpose of the business. The only objection raised

SHRI DILIP KUMAR NATHANY,KOLKATA vs. ITO, WARD-43(3), KOLKATA, KOLKATA

Bench: Shri S.S, Godaraassessment Year:2012-13

section 194C are clearly applicable and keeping in view that the Auditor in the audit report of in Form 3CD against column number 27 has clearly stated that provision of TDS were not complied with it is held that the TDS provision has been violated and the appellant was duly required to deduct TDS on the aforesaid payment. Now coming

DCIT, CIR-2, JALPAIGURI, JALPAIGURI vs. M/S UTTAR BANGA KSHETRIYA GRAMIN BANK, COOCHBIHAR

In the result, Revenue’s appeal is allowed partly for statistical purpose

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS under section 194H of the Act. Therefore, we conclude that the matter has not been restored back to the file of AO in contravention to the provision of Section 251 of the ITA No.707-708/Kol/2015 Assessment Years 2011-12 & 2012-13 DCIT, Cir-2, JAL Vs. M/s Uttar Banga Kshetriya Gramin Bank Page 4 Act as alleged by Revenue. Hence

DCIT, CIR-2, JALPAIGURI, JALPAIGURI vs. M/S UTTAR BANGA KSHETRIYA GRAMIN BANK, COOCHBIHAR

In the result, Revenue’s appeal is allowed partly for statistical purpose

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS under section 194H of the Act. Therefore, we conclude that the matter has not been restored back to the file of AO in contravention to the provision of Section 251 of the ITA No.707-708/Kol/2015 Assessment Years 2011-12 & 2012-13 DCIT, Cir-2, JAL Vs. M/s Uttar Banga Kshetriya Gramin Bank Page 4 Act as alleged by Revenue. Hence

DCIT,CIRCLE-11(1), KOLKATA, KOLKATA vs. M/S ALL INDIA TECHNOLOGIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2009-10

02 section 40(a)(ia) disallowance of ₹16,05,826/- and payment of ₹12 lakh claimed as revenue but treated as capital expenditure; respectively involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. 2. We come to first issue of brought forward unabsorbed depreciation claimed amounting to ₹27,07,637/-. The assessee had claimed

WELKIN TELECOM INFRA PVT. LTD,KOLKATA vs. DCIT, CIR.11(1), KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

02,95,994/- (Rs.66,15,994 + Rs.28,80,000/- + Rs.8,00,000/-). It is noted that the assessee had filed vouchers/ledgers for discharging the burden to prove the veracity of the claim (refer pages 33-83 of paper book). The details of sample appointment letters (refer pages 84-97 of paper book) and the rationale for payment 8 Welkin Telecom

TEESTA VALLEY EXPORTS LTD.,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA, KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13

02-09-2019 & 13.12.2019 सुनवाई क" तार"ख/Date of Hearing -12-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-2, Kolkata’s order dated 24.04.2018 passed in case No.11320 & 1372/CIT(A)-2