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

M/S KALPANA BIRI MFG. CO. PVT. LTD.,MURSHIDABAD vs. ACIT, CIR- MURSHIDABAD, MURSHIDABAD

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11 M/S Kalpana Biri Mfg. Co. Acit, Circle, बनाम / Pvt. Ltd., Vill. & P.O. Murshidabad, 39 R.N. V/S. Auragabad Dist. Tagore Road, P.O. Murshidabad, Berhampur, Pin. 742 101 Pin-742 201 [Pan No. Aabck 7051 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.L. Kochar, Advocate & अपीलाथ" क" ओर से/By Appellant Shri Anil Kochar, Advocate Shri Saurabh Kumar, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 18-09-2017 सुनवाई क" तार"ख/Date Of Hearing 10-11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeals)-Xxxvi, Kolkata Dated 31.03.2014. Assessment Was Framed By Acit, Circle-Murshidabad U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 13.02.2013 For Assessment Year 2010-11. The Grounds Raised By The Assessee Per Its Appeal Are As Under:- “1. That In The Facts & Circumstances Of The Case The Learned Commissioner Of Income Tax (Appeals) Erred In Not Having Deleted The Addition To Income For Rs.30628425/- As Alleged Unexplained Investment U/S 69 Of The Income Tax Act, 1961 On Account Of Alleged Suppression Of Value Of Stock.”

section 133A, books were seized without any apparent authority. The ITOs and authorities do not have any power to interrupt the ordinary peaceful citizens of the country in any manner they like by utilizing the large powers given to them, without keeping strictly within the four corners of those large powers. Since the powers vested are large, even a millimetre

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

section 133A(1) of the Act. During the course of survey on an examination of records and documents it was observed that the assessee has paid an amount of Rs. 2,16,90,806/- towards land rent to AAI and the said amount was paid without deducting TDS

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

section 133A of the Act. During the survey it was observed by AO that assessee has paid terminalling charges to BRPL without Deducting Tax at Source (TDS

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]

133A of the Act was carried out in the case of the assessee. On the basis of documents found during the course of survey, the A.O. was of the view that the assessee company had not complied with the TDS provisions properly in the following cases: “i. TDS was not made at all on payment

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]

133A of the Act was carried out in the case of the assessee. On the basis of documents found during the course of survey, the A.O. was of the view that the assessee company had not complied with the TDS provisions properly in the following cases: “i. TDS was not made at all on payment

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]

133A of the Act was carried out in the case of the assessee. On the basis of documents found during the course of survey, the A.O. was of the view that the assessee company had not complied with the TDS provisions properly in the following cases: “i. TDS was not made at all on payment

DCIT, CIRCLE - 57, KOLKATA, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD., KOLKATA

In the result, the appeal of revenue is dismissed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

133A of the Act was conducted on the business premises of the assessee, which is corporate agent of Reliance Life Insurance Co. Ltd. (in short RLICL). The assessee is engaged in the business of insurance and in lieu of work it receives insurance commission. The 2 M/s. Height Insurance Services Ltd. AY 2009-10 assessee in order to carry

ITO(TDS),WD-58(4),KOLKATA, KOLKATA vs. M/S. PACEMAN SALES PROMOTION PVT LTD., KOLKATA

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous

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

TDS), Ward 58(4), Kolkata Pvt. Ltd (Cross objector/assessee) (Department) For the Appellant/department: Shri Tanuj Kr. Neogi, JCIT, ld.Sr.DR For the Respondent/assessee: Shri Rajaram Choudhury, CA, ld.AR Date of Hearing: 22-04-2016 Date of Pronouncement: 11 -5 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue and cross objection of the assessee arise out of the order

ITO (TDS), WARD-58(3), KOLKATA, KOLKATA vs. M/S. MEDIA WORLDWIDE PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

TDS),.....................................................Appellant Ward-58(3), Kolkata, 10B, Middleton Row, Kolkata-700 071 -Vs.- M/s. Media Worldwide Pvt. Limited,..................................Respondent 54/1, Rafi Kidwai Road, Kolkata-700 016 [PAN: CALMO 9342 E] Appearances by: Shri R.K. Kureel, JCIT, D.R., for the Department Shri Girish Sharma, FCA, for the assessee Date of concluding the hearing : April 11, 2017 Date of pronouncing the order

DCIT, CIRCLE - 2, MIDNAPORE, PASCHIM MEDINIPUR vs. M/S. GRAMI AGRO PVT. LTD., PASCHIM MEDINIPUR

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2007-08

133A on 2.6.03.2007. ITA No.755/Kol/2011 A.Y.2007-08 DCIT, Cir-2, Mid. V. M/s Grami Agro Pvt. Ltd. Page 2 ii. the Ld. CIT(A) is erred in deleting the additions of Rs.9,87,919/- made u/s 40(a)(ia) for non-deduction of tax (TDS) in violation of the provisions of section

M/S. SAREGAMA INDIA LIMITED,KOLKATA vs. ACIT, (TDS) CIRCLE - 59, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

TDS under section 194J of the Act on outright purchase of copyright. l(b). That on the facts and circumstances of the case, the learned CIT (Appeals) erred in upholding the action of the Assessing Officer in treating the outright purchase of copyrights by the appellant as payments for royalty. 2. That on the facts and in the circumstances

DCIT, CC-2(3), KOLKATA, AAYAKAR BHAWAN POORVA vs. MAXCAB INDUSTRIES PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Dcit, Central Circle-2(3), Maxcab Industries Pvt. Ltd. 4Th Floor, 110 Shantipally, 67/C, Balaram Dey Street, E.M. Bypass, Vs. West Bengal-700006 West Bengal-700107 (Appellant) (Respondent) Pan No. Aancm1997Q Assessee By : Shri Soumitra Choudhury & Ms. Nandini Surekh, Shri Pranabesh Sarkar, Ars Revenue By : Praveen Kishore, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 16.10.2025

133A of the Act, 1961 on 15.03.2022 and subsequent dates, at the office premises of "Goel Group of cases' at "Unit No. 12/4, Rajdanga Main Road, Kolkata - 700 107 and other places as well as at the residential premises of its Directors namely, Devendra Goel, Devash Goel, Purushottam Dass Goel and Key Persons connected with this group. Vide notice dated

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

section 133A(2A) of the Income Tax Act was carried out in the Office premises of the assessee on 12.10.2017 for verification of TDS

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

section 133A(2A) of the Income Tax Act was carried out in the Office premises of the assessee on 12.10.2017 for verification of TDS

HARSHWARDHAN GEMS PVT. LTD.,KOLKATA vs. ITO, WARD - 12(3), KOLKATA, KOLKATA

In the result, both the appeals of revenue and that of assessee are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

133A of the Act was conducted on the business premise of the assessee on 05.11.2004. During the course of survey, books of accounts and other documents were found, impounded and invetorised and marked as HG-1 to HG-33. The Harshwardhan Gems Pvt. Ltd., AY 2005-06 AO after going through the diaries found and marked

ITO, WARD - 12(3), KOLKATA, KOLKATA vs. M/S. HARSHWARDHAN GEMS P. LTD., KOLKATA

In the result, both the appeals of revenue and that of assessee are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

133A of the Act was conducted on the business premise of the assessee on 05.11.2004. During the course of survey, books of accounts and other documents were found, impounded and invetorised and marked as HG-1 to HG-33. The Harshwardhan Gems Pvt. Ltd., AY 2005-06 AO after going through the diaries found and marked

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal