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

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

10% of the rural advances and the deduction has been\ncomputed at a lower amount, which has been upheld by the Ld. CIT(A).\n10.3 We have considered the facts of the case, the submissions made\nand the documents filed. The provisions of section 36(1)(viia) of the Act\nare as under:\n“36(1)(viia) in respect

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

Appeal is partly allowed

Bench: Shri J. Sudhakar Reddy & Shri, S.S. Godaraassessment Year :2013-14 Teesta Valley Exports Ltd. V/S. Dcit, Circle – 4(2) Aayakar Bhawan, 4Th 3, Netaji Subhas Road, Kolkata – 700 001. Floor, P-7, [Pan No Aaact 9980 D] Chowringhee Square, Kolkata-700 069 अपीलाथ" /Appellant ""यथ"/Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Sanjay Bhattacharya, Ar ""यथ" क" ओर से/By Respondent Shri Saurabh Kumar, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 04-07-2018 घोषणा क" तार"ख/Date Of Pronouncement 18-07-2018

10,38,944/- under section 40(a)(ia) on account of non-deduction of TDS, section 14A read with Rule

EIH LIMITED.,KOLKATA vs. C.I.T KOL - III,KOLKATA, KOLKATA

In the result, the order passed by the Learned CIT u/s 263 of the Act is set aside and the appeal of the assessee is allowed

Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh

38(2) of the Act are very clear to disallow proportionate depreciation and hence there is no question of having two views on the impugned issue. He also placed reliance on the following decisions in support of his contentions:- • Decision of Pune ITAT in the case of Avinash Nivrutti Bhosale vs Adll CIT in ITA No. 1425/PN/2008 dated 22.8.2008 • Decision

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

TDS u/s 194H of the Act without appreciating that the appellant was engaged in selling liquor to its distributors on a principal-to-principal basis, and the trade discount under various schemes aggregating to INR 10,26,18,968/- could not partake the character of ‘commission’ or ‘brokerage’ for the purpose of Section 194H of the Act and Ground

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

TDS u/s 194H of the Act without appreciating that the appellant was engaged in selling liquor to its distributors on a principal-to-principal basis, and the trade discount under various schemes aggregating to INR 10,26,18,968/- could not partake the character of ‘commission’ or ‘brokerage’ for the purpose of Section 194H of the Act and Ground

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D,C,I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

10% of the rural advances and the deduction has been computed at a lower amount, which has been upheld by the Ld. CIT(A). 10.3 We have considered the facts of the case, the submissions made and the documents filed. The provisions of section 36(1)(viia) of the Act are as under: “36(1)(viia) in respect

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. JCIT (TDS), RANGE - 6, SILIGURI

10% of the rural advances and the deduction has been\ncomputed at a lower amount, which has been upheld by the Ld. CIT(A).\n10.3 We have considered the facts of the case, the submissions made\nand the documents filed. The provisions of section 36(1)(viia) of the Act\nare as under:\n“36(1)(viia) in respect

I.T.O WD - 2(3),KOLKATA., KOLKATA vs. M/S LGW LTD., NORTH 24 PARGANAS

In the result the appeal of the revenue is dismissed and cross objection of the assessee is partly allowed

Bench: Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2009-10

10. We deem it appropriate to decide ground no. (vii) before we proceed to decide ground nos. (ii) to (vi) raised by the revenue. As far as ground no.(vii) raised by the revenue is concerned the facts that emanate from the record are that the assessee filed four volumes of paper book with the request to treat the contents

ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee stand dismissed

Bench: Shri Sanjay Gargi.T.A Nos.513&514/Kol/2021 Assessment Years: 2018-19 & 2019-20 Anirudh Bhuwalka.......................................................................……Appellant A.C. Bbhuteria & Co., 2 India Exchange Place, 2Nd Floor, Kolkata-1 [Pan: Aegpb7445E] Vs. Dcit, Cpc…………….….….....................……........……...…..…..Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : June 09, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 22.09.2021 & 06.10.2021 Respectively 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’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.514/Kol/2021 For Assessment Year 2019-20 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita 514/Kol/2021 – The Assessee Has Taken The Following Grounds Of Appeal:

section 205. The ld. Counsel for the assessee, at the very outset, contended that the assessee was an employee with M/s. AMW Motors Limited and during the course of such employment the employer has deducted TDS from his salary payment. Such TDS is amounting to Rs.10,07,770/- in A.Y. 2018- 19 and Rs.10

ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee stand dismissed

Bench: Shri Sanjay Gargi.T.A Nos.513&514/Kol/2021 Assessment Years: 2018-19 & 2019-20 Anirudh Bhuwalka.......................................................................……Appellant A.C. Bbhuteria & Co., 2 India Exchange Place, 2Nd Floor, Kolkata-1 [Pan: Aegpb7445E] Vs. Dcit, Cpc…………….….….....................……........……...…..…..Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : June 09, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 22.09.2021 & 06.10.2021 Respectively 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’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.514/Kol/2021 For Assessment Year 2019-20 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita 514/Kol/2021 – The Assessee Has Taken The Following Grounds Of Appeal:

section 205. The ld. Counsel for the assessee, at the very outset, contended that the assessee was an employee with M/s. AMW Motors Limited and during the course of such employment the employer has deducted TDS from his salary payment. Such TDS is amounting to Rs.10,07,770/- in A.Y. 2018- 19 and Rs.10

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]

10% and it was not in the nature of payment made to a contractor for carrying out any work u/s 194-C on which TDS was required to be made at 2%. 35. The AO referred to CBDT Circular No.715 dated 08.08.1995 wherein the scope of an advertising contract has been explained by CBDT as follows :- " .. Question 1 : What would

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

38 • ITO v. Kiran Enterprises 92 TTJ 1-4 (Chd) (PB II – page Nos 155-159); • CIT v. Eltek SGS P. Ltd 300 itr6 (Del) (PB II – page Nos 126-130); • CIT v. Eastern Tar P. Ld 301 ITR 427 (Jarkhand) (PB II – pages Nos. 131-135) The Hon'ble Cuttack Tribunal in the case of Maxcare (supra) after considering

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

38 • ITO v. Kiran Enterprises 92 TTJ 1-4 (Chd) (PB II – page Nos 155-159); • CIT v. Eltek SGS P. Ltd 300 itr6 (Del) (PB II – page Nos 126-130); • CIT v. Eastern Tar P. Ld 301 ITR 427 (Jarkhand) (PB II – pages Nos. 131-135) The Hon'ble Cuttack Tribunal in the case of Maxcare (supra) after considering

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

38 • ITO v. Kiran Enterprises 92 TTJ 1-4 (Chd) (PB II – page Nos 155-159); • CIT v. Eltek SGS P. Ltd 300 itr6 (Del) (PB II – page Nos 126-130); • CIT v. Eastern Tar P. Ld 301 ITR 427 (Jarkhand) (PB II – pages Nos. 131-135) The Hon'ble Cuttack Tribunal in the case of Maxcare (supra) after considering