EXIMCORP INDIA PRIVATE LIMITED. ,KOLKATA vs. ACIT,CIR-5(2),KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

TDS also rested with the assessee and not with any other entity. 3. We have carefully perused the documents placed before us, the orders of the authorities below and also carefully gone through the copies of various judgements supplied by the ld. A/R and also perused the authorities relied upon by both

EXIMCORP INDIA (P) LTD. ,KOLKATA vs. ACIT,CIR-5(2),KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

TDS also rested with the assessee and not with any other entity. 3. We have carefully perused the documents placed before us, the orders of the authorities below and also carefully gone through the copies of various judgements supplied by the ld. A/R and also perused the authorities relied upon by both

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S VANTAGE ADVERTISING PVT. LTD., CHENNAI

In the result the appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

100% on “Purely temporary erections such as wooden structure is allowed. According to him the hoardings in question cannot be regarded as purely temporary erection. 17. We have given a very careful consideration to the rival submissions. We are of the view that the Tribunal has already taken a view in favour of the assessee in the ITA No.2616/Kol/2013-M/s. Vantage

SENBO ENGINEERING LIMITED,KOLKATA vs. DCIT, CIR-11, KOLKATA. , KOLKATA

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Years: 2007-08 Senbo Engineering Limited, Deputy Commissioner Of 87, Lenin Sarani, Vs Income Tax, Circle-11, Kolkata - 700013 Kolkata - 700013 (Pan: Aadcs6138B) (Appellant) (Respondent)

TDS had been for Rs. 1,65,08,496 and advance Taxes of Rs. 20,50,000 had been paid, a sum of Rs.1,19,70,306 was shown as Refundable to the appellant, in the Return. All the Infrastructure projects had to be carried out on the basis of the agreements/contracts entered into with the Statutory Bodies. In each

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIR-57(TDS), KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

TDS deductible Interest Total amount under the including EC thereon from payable cashless 01.01.07 scheme 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 The AO raised the demand of tax along with interest under section 201(1)/201(1A) respectively. 6. Aggrieved, assessee preferred an appeal before Ld. CIT(A) whereas assessee submitted that

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

TDS deductible Interest Total amount under the including EC thereon from payable cashless 01.01.07 scheme 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 The AO raised the demand of tax along with interest under section 201(1)/201(1A) respectively. 6. Aggrieved, assessee preferred an appeal before Ld. CIT(A) whereas assessee submitted that

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

TDS deductible Interest Total amount under the including EC thereon from payable cashless 01.01.07 scheme 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 The AO raised the demand of tax along with interest under section 201(1)/201(1A) respectively. 6. Aggrieved, assessee preferred an appeal before Ld. CIT(A) whereas assessee submitted that

HERIGAGE HEALTH TPA(P)LTD,KOLKATA vs. DCIT(TDS), CIRCLE -57, KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

TDS deductible Interest Total amount under the including EC thereon from payable cashless 01.01.07 scheme 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 The AO raised the demand of tax along with interest under section 201(1)/201(1A) respectively. 6. Aggrieved, assessee preferred an appeal before Ld. CIT(A) whereas assessee submitted that

A.C.I.T(TDS) CIR - 57,KOL, KOLKATA vs. M/S HERITAGE HEALTH TPA (P) LTD., KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

TDS deductible Interest Total amount under the including EC thereon from payable cashless 01.01.07 scheme 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 The AO raised the demand of tax along with interest under section 201(1)/201(1A) respectively. 6. Aggrieved, assessee preferred an appeal before Ld. CIT(A) whereas assessee submitted that

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

10,51,87,592/- is liable to deduction u/s. 194C of the Act. 3.1 Facts in brief are that in the present case, assessee is a company owned by Central Government and engaged in oil business. There was a survey on the premises of assessee on 04.11-2004 under section 133A of the Act. During the survey it was observed

D.C I.T CIR - 2,KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY TRANSMISSION CO LTD., KOLKATA

In the result the appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 874/Kol/2013 Assessment Year : 2008-09 D.C.I.T., Circle-2, -Vs.- M/S. West Bengal State Kolkata Electricity Transmission Co.Ltd. Kolkata [Pan : Aaacw 6952 C] (Respondent) (Appellant) For The Appellant : Shri Goulen Hangshing, Cit(Dr) For The Respondent : Shri Sanjay Bhattacharya, Fca Date Of Hearing : 08.05.2017. Date Of Pronouncement : 12.05.2017. Order Per N.V.Vasudevan, Jm

10% on this temporary structures cannot be the basis to disallow a legitimate claim of depreciation at 100% on temporary structures which is otherwise allowable to the assessee in law. We are therefore of the view that the conclusions of CIT(A) on this issue does not call for any interference. Accordingly ground no.1 raised by the revenue is dismissed