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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

10B, Middleton Row, 7th Floor, Kolkata – 700 071. Appearances by: Shri Soumesh Dash, Addl. CIT, Sr. DR appearing on behalf of the Revenue. Shri Anup Sinha, FCA appearing on behalf of the Assessee. Date of concluding the hearing : September 04, 2018 Date of pronouncing the order : September 12, 2018 ORDER Per P.M. Jagtap, AM Out of these three appeals

SDV INTERNATIONAL LOGISTICS LTD.,KOLKATA vs. ACIT, CIR-59 (TDS), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

10B, Middleton Row, 7th Floor, Kolkata – 700 071. Appearances by: Shri Soumesh Dash, Addl. CIT, Sr. DR appearing on behalf of the Revenue. Shri Anup Sinha, FCA appearing on behalf of the Assessee. Date of concluding the hearing : September 04, 2018 Date of pronouncing the order : September 12, 2018 ORDER Per P.M. Jagtap, AM Out of these three appeals

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

10B, Middleton Row, 7th Floor, Kolkata – 700 071. Appearances by: Shri Soumesh Dash, Addl. CIT, Sr. DR appearing on behalf of the Revenue. Shri Anup Sinha, FCA appearing on behalf of the Assessee. Date of concluding the hearing : September 04, 2018 Date of pronouncing the order : September 12, 2018 ORDER Per P.M. Jagtap, AM Out of these three appeals

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

section 194I of the Act. In view of the same, the order dt. 30-11-2015 passed by the CIT-A in confirming the order of AO that the assessee is in default and charging of interest thereon u/s. 201/201(1A) of the Act is not justified and it is set aside. Therefore, the ground nos. 1 to 3 raised

MACKINTOSH BURN LTD.,KOLKATA vs. ITO, WD-58(3), TDS, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee, is allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.306/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11)

10B, Middleton Row, Kolkata – D-1/1, Gillander House, Kolkata – 1. 700016. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :CALMO0584D (Assessee) .. (Respondent) Assessee by : Smt. Saheli Dutt Respondent by :Shri Arindam Bhattacharjee, Addl. CIT सुनवाईक"तार"ख/ Date of Hearing : 18/01/2018 घोषणाक"तार"ख/Date of Pronouncement : 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal

M/S. IDEA CELLULAR LIMITED ,KOLKATA vs. DCIT, CIRCLE - 2(TDS), KOLKATA , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 2 Mrs. Somdipta Basu, Staff of Company आवेदक क" ओर से/ By Assessee Md Usman

ACIT, CIR-2(TDS), KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 2 Mrs. Somdipta Basu, Staff of Company आवेदक क" ओर से/ By Assessee Md Usman

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 2 Mrs. Somdipta Basu, Staff of Company आवेदक क" ओर से/ By Assessee Md Usman

M/S IDEA CELLULAR LTD.,KOLKATA vs. ACIT (TDS)-58, KOLKATA, KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 2 Mrs. Somdipta Basu, Staff of Company आवेदक क" ओर से/ By Assessee Md Usman

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

10B, Middleton / V/s. (Eastern Region), Indian Row, Kolkata-700 071 Oil Bhavan, 2, Gariahat Road (South), Kolkata-700 068 [PAN No.AAACI 1681 G] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumitra Chowdhury, Advocate आवेदक क" ओर से/By Assessee Shri Niloy Boran Som, JCIT-DR राज"व क" ओर से/By Revenue 18-05-2016 सुनवाई क" तार"ख/Date of Hearing

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

10B, Middleton Row, (Consortium of ITD ITD 7th Floor, Cementation), Anar Kolkata - 700071 Chambers, 5, B.N. Sarkar Sarani, Kolkata - 700072 PAN No. AAAAI2382Q (APPELLANT) (RESPONDENT) Revenue by : Shri Sourabh Kumar, Addl. CIT (DR) Assessee by : Disha Kedia, ACA Date of Hearing : 26.04.2017 Date of Pronouncement : 12 .07.2017 ORDER Shri S.S. Viswanethra Ravi, JM This appeal by the revenue against

SUBHAG MERCANTILE (P) LTD.,KOLKATA vs. ITO, TDS WD-59(3), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S. Viswanethra Raviassessment Year :2004-05

Section 194-A TDS required to be deducted @ 10% only. On the other hand, Ld. DR vehemently relied on the order of Authorities Below. 8. We have heard the rival contentions of both the parties and perused the material available on record. In the present case, the demand was raised for the amount of TDS which assessee failed to deduct

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE SOUTH LTD.), KOLKATA

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

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

section 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE EAST LTD.), KOLKATA

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

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

section 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

M/S RAHEE JHAJHARIA E TO E JV,KOLKATA vs. ACIT, CIRCLE-33, KOLKATA, KOLKATA

In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

10B of the Act irrespective of the fact whether during the period to which they are entitled to the benefit, the ownership continues with the original assessee or it is transferred to another person. Benefit is to the undertaking and not to the person who is running the business. We do not see any merit in these appeals. The substantial