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

TDS. The provisions of section 40(a)(ia)\nof the Act are as under:\n“40. Notwithstanding anything to the contrary in sections 30 to 38, the\nfollowing amounts shall not be deducted in computing the income\nchargeable under the head “Profits and gains of busi-ness or profession”,-\n(a) in the case of any assessee-\n(ia) thirty

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

139". Section 194C/3): No deduction shall be made under sub-section (1) or sub- section(2) from - I.T.A. No. 1420/KOL./2015 Assessment year: 2012-2013 Page 17 of 19 (i) the amount of any sum credited or paid or likely to be credited or paid to the account of or to the contractor or sub-contractor, if such sum does

ITO, WD-41(2), KOLKATA, KOLKATA vs. SHRI SAJJAN KUMAR SHARMA, KOLKATA

In the result, the appeal by the Revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.687/Kol/2014 Assessment Year : 2007-08

139 ; or (B) in any other case, on or before the last day of the previous year will attract disallowance u/s.40(a)(ia) of the Act. 4. The proviso to section 40(a)(ia) of the Act as it existed after substitution by the Finance Act, 2008 with retrospective effect from 1.4.2005 reads as follows:- “Provided that where in respect

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or 8 Passport Jeans Pvt. Ltd., AY 2013-14 (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

139 or to furnish it within the time allowed and in the manner required under those sub-sections; or (f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or (g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

139(1). Section 195 casts a responsibility of making TOS' (at applicable rate) on other sums paid to a non-resident (not a company or a foreign company). From the aforementioned provisions of the extant law and the submissions of the appellant at the appellate stage, it is observed that such payments can be allowed as expenditure without effecting TDS

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

139(1). Section 195 casts a responsibility of making TOS' (at applicable rate) on other sums paid to a non-resident (not a company or a foreign company). From the aforementioned provisions of the extant law and the submissions of the appellant at the appellate stage, it is observed that such payments can be allowed as expenditure without effecting TDS

SHRI PRAMOD KUMAR TEKRIWAL,KOLKATA vs. INCOME TAX OFFICER, WARD - 30(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

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

TDS provisions, it is proposed to extend the provisions of section 40(a)(i) to payments of interest, commission or brokerage, fees for professional services or fees for technical services to residents, and payments to a resident contractor or sub-contractor for carrying out any work (including supply of labour for carrying out any work), on which

DCIT, CIR-5(1), KOLKATA, KOLKATA vs. M/S SARAF SERVICES PVT. LTD., KOLKATA

In the result, appeal by the revenue is dismissed

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

TDS provisions, it is proposed to extend the provisions of section 40(a)(i) to payments of interest, commission or brokerage, fees for professional services or fees for technical services to residents, and payments to a resident contractor or sub-contractor for carrying out any work (including supply of labour for carrying out any work), on which

MD.GOLAM MORTUJA,NADIA vs. PR.C.I.T.-14, KOLKATA

Appeal is partly allowed for statistical purposes in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

139. The Ld. A/R of the assessee, in his written submission, has submitted that the assessee deducted income tax at source in terms of section 194C of the IT Act, 1961 on account of labour contract payments to M/s Pari Construction and M/s Regal Construction for the A.Y 2014-15 and, thereafter, deposited the TDS

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

TDS. The provisions of section 40(a)(ia)\nof the Act are as under:\n“40. Notwithstanding anything to the contrary in sections 30 to 38, the\nfollowing amounts shall not be deducted in computing the income\nchargeable under the head “Profits and gains of busi-ness or profession”,-\n(a) in the case of any assessee-\n(ia) thirty