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

8. We find that the issue raised by the Assessee and Revenue has been settled by Hon’ble ITAT Hyderabad in the case of Arogya Sri Health Care Vs. Income Tax Officer reported in 51 SOT 0079, where the Hon’ble ITAT Hyderabad has held as under : “22. As for the quantum of the demand raised by the assessing officer

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

8. We find that the issue raised by the Assessee and Revenue has been settled by Hon’ble ITAT Hyderabad in the case of Arogya Sri Health Care Vs. Income Tax Officer reported in 51 SOT 0079, where the Hon’ble ITAT Hyderabad has held as under : “22. As for the quantum of the demand raised by the assessing officer

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

8. We find that the issue raised by the Assessee and Revenue has been settled by Hon’ble ITAT Hyderabad in the case of Arogya Sri Health Care Vs. Income Tax Officer reported in 51 SOT 0079, where the Hon’ble ITAT Hyderabad has held as under : “22. As for the quantum of the demand raised by the assessing officer

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

8. We find that the issue raised by the Assessee and Revenue has been settled by Hon’ble ITAT Hyderabad in the case of Arogya Sri Health Care Vs. Income Tax Officer reported in 51 SOT 0079, where the Hon’ble ITAT Hyderabad has held as under : “22. As for the quantum of the demand raised by the assessing officer

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

8. We find that the issue raised by the Assessee and Revenue has been settled by Hon’ble ITAT Hyderabad in the case of Arogya Sri Health Care Vs. Income Tax Officer reported in 51 SOT 0079, where the Hon’ble ITAT Hyderabad has held as under : “22. As for the quantum of the demand raised by the assessing officer

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

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

8 The appellant prays that it be held that payment of roaming charges neither fall within “fees for technical services” as defined under Explanation 2 to section 9(1)(vii) nor falls within “Royalty” as defined Explanation 2 to section 9(1)(vi). Therefore, no tax is deductible u/s.194J on roaming charges and, consequently, the action

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

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

8 The appellant prays that it be held that payment of roaming charges neither fall within “fees for technical services” as defined under Explanation 2 to section 9(1)(vii) nor falls within “Royalty” as defined Explanation 2 to section 9(1)(vi). Therefore, no tax is deductible u/s.194J on roaming charges and, consequently, the action

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

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

8 The appellant prays that it be held that payment of roaming charges neither fall within “fees for technical services” as defined under Explanation 2 to section 9(1)(vii) nor falls within “Royalty” as defined Explanation 2 to section 9(1)(vi). Therefore, no tax is deductible u/s.194J on roaming charges and, consequently, the action

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

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

8 The appellant prays that it be held that payment of roaming charges neither fall within “fees for technical services” as defined under Explanation 2 to section 9(1)(vii) nor falls within “Royalty” as defined Explanation 2 to section 9(1)(vi). Therefore, no tax is deductible u/s.194J on roaming charges and, consequently, the action

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

8-6-2007. The A.Y under consideration in the aforementioned case was 2007-08 and the Co- ordinate Bench found there was no demand raised and granted refund of Rs. 91.61 crores in the said A.Y 2007-08. The ld. DR did not dispute the same. Therefore, it is clear from the record that the “KPT” was assessed

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

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

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

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shr iSoumen Nandi, CA & आवेदक क" ओर से/By Assessee Shri Braja Dulal Ghosh, CA Shri S. Dagupta, CIT-DR राज"व क" ओर से/By Respondent

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shr iSoumen Nandi, CA & आवेदक क" ओर से/By Assessee Shri Braja Dulal Ghosh, CA Shri S. Dagupta, CIT-DR राज"व क" ओर से/By Respondent

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shr iSoumen Nandi, CA & आवेदक क" ओर से/By Assessee Shri Braja Dulal Ghosh, CA Shri S. Dagupta, CIT-DR राज"व क" ओर से/By Respondent

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shr iSoumen Nandi, CA & आवेदक क" ओर से/By Assessee Shri Braja Dulal Ghosh, CA Shri S. Dagupta, CIT-DR राज"व क" ओर से/By Respondent