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75 results for “TDS”+ Section 144C(3)clear

Sorted by relevance

Delhi776Mumbai749Bangalore292Chennai95Kolkata75Hyderabad64Ahmedabad49Pune29Dehradun21Chandigarh17Jaipur14Visakhapatnam7Rajkot5Nagpur4Karnataka3Indore3Cuttack2Cochin2Raipur1Kerala1Amritsar1

Key Topics

Section 143(3)95Section 244A35Addition to Income31Section 144C(5)28Transfer Pricing26Double Taxation/DTAA24Section 14A21Section 92C20Section 144C(13)19Disallowance

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

section 144C sets out the procedure to be Provisions of subsection 6, 7, 8 and 9 of section 144C sets out the procedure to be Provisions of subsection 6, 7, 8 and 9 of section 144C sets out the procedure to be followed by the dispute resolution panel in followed by the dispute resolution panel in issue of the direction

EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA

Showing 1–20 of 75 · Page 1 of 4

19
Deduction17
TDS16

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

ITA 655/KOL/2018[2012-13]Status: DisposedITAT Kolkata13 Feb 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 115JSection 143(3)Section 144C(3)Section 14ASection 263Section 30Section 35Section 35DSection 36(1)(iv)Section 37

144C(3) on the said points as erroneous as well as prejudicial to the interest of the revenue as per Explanation 2(c) below section 263(1) of the Act and setting aside the order of the Assessing Officer on the said points, he directed the Assessing Officer to make the assessment afresh after providing reasonable opportunity to the assessee

PRIMETALS TECHNOLOGIES INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE-1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 371/KOL/2022[2017-2018]Status: DisposedITAT Kolkata16 May 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

144C of the Act. Since the assessee entered into international transactions with Associate Enterprise (AE) during the year and Form 3CEB stood submitted, reference was made to the ld. Transfer Pricing Officer (in short ‘ld. TPO’) u/s. 92CA(1) of the Act. The ld. TPO made certain upward and downward adjustments and further when the assessee approached

PRIMETALS TECHNOLOGIES INDIA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 372/KOL/2022[2018-2019]Status: DisposedITAT Kolkata16 May 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

144C of the Act. Since the assessee entered into international transactions with Associate Enterprise (AE) during the year and Form 3CEB stood submitted, reference was made to the ld. Transfer Pricing Officer (in short ‘ld. TPO’) u/s. 92CA(1) of the Act. The ld. TPO made certain upward and downward adjustments and further when the assessee approached

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

144C(3) read with sec. 144B and hence it may be held accordingly. 5. Without prejudice to Grounds No. 1 to 4 above, Ld. AO had not passed any separate order u/s 1150 and as such levy of interest u/s 115P in intimation u/s 143(1) which was only concerning "income" and action

TATA CONSUMER PRODUCTS LIMITED (SUCCESSOR OF TATA COFFEE LTD.),KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA

Appeal of the assessee is partly allowed

ITA 2636/KOL/2024[2021-2022]Status: DisposedITAT Kolkata27 Oct 2025AY 2021-2022

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 144Section 144BSection 144C(5)Section 153Section 438Section 43BSection 80MSection 928Section 92B

section 43B of the Act without any basis, in the computation sheet forming an integral part of the final assessment order u/s 143(3) r.w.s. 144C(13) of the Act. 6.0 That on the facts and in the circumstances of the case and in law, the Ld. AO has grossly erred in not granting claim of deduction

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

ITA 437/KOL/2021[2008-09]Status: DisposedITAT Kolkata02 Sept 2022AY 2008-09

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

144C(13) on 18.10.2012 assessing total income at Rs.162,74,89,392/- wherein additions were made in respect of Management Support Service Agreement (MSSA) and Research and Development Co-operation Agreement (RDCA). The matter travelled in appeal before the Co- ordinate bench of ITAT, Kolkata in ITA No. 1889/Kol/2012 in respect of these additions which was allowed vide order dated

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

ITA 439/KOL/2021[2010-11]Status: DisposedITAT Kolkata02 Sept 2022AY 2010-11

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

144C(13) on 18.10.2012 assessing total income at Rs.162,74,89,392/- wherein additions were made in respect of Management Support Service Agreement (MSSA) and Research and Development Co-operation Agreement (RDCA). The matter travelled in appeal before the Co- ordinate bench of ITAT, Kolkata in ITA No. 1889/Kol/2012 in respect of these additions which was allowed vide order dated

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

ITA 441/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Sept 2022AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

144C(13) on 18.10.2012 assessing total income at Rs.162,74,89,392/- wherein additions were made in respect of Management Support Service Agreement (MSSA) and Research and Development Co-operation Agreement (RDCA). The matter travelled in appeal before the Co- ordinate bench of ITAT, Kolkata in ITA No. 1889/Kol/2012 in respect of these additions which was allowed vide order dated

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

ITA 438/KOL/2021[2009-10]Status: DisposedITAT Kolkata02 Sept 2022AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

144C(13) on 18.10.2012 assessing total income at Rs.162,74,89,392/- wherein additions were made in respect of Management Support Service Agreement (MSSA) and Research and Development Co-operation Agreement (RDCA). The matter travelled in appeal before the Co- ordinate bench of ITAT, Kolkata in ITA No. 1889/Kol/2012 in respect of these additions which was allowed vide order dated

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

ITA 440/KOL/2021[2011-12]Status: DisposedITAT Kolkata02 Sept 2022AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

144C(13) on 18.10.2012 assessing total income at Rs.162,74,89,392/- wherein additions were made in respect of Management Support Service Agreement (MSSA) and Research and Development Co-operation Agreement (RDCA). The matter travelled in appeal before the Co- ordinate bench of ITAT, Kolkata in ITA No. 1889/Kol/2012 in respect of these additions which was allowed vide order dated

DCIT, CIR-12(2), KOLKATA vs. M/S PHILIPS INDIA LTD., KOLKATA

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

ITA 1939/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 May 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 148Section 154

TDS claim was modified and increased. The return was processed u/s 143(1) of the Act on 11.08.2011. The case of the assessee thereafter selected for scrutiny and assessment was framed u/s 143(3) read with Section 144C

M/S PHILIPS INDIA LIMITED (FORMERLY PHILIPS ELECTRONICS INDIA LTD.,KOLKATA vs. A.C.I.T.,CIRCLE-12(2), KOLKATA

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

ITA 1285/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 May 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 148Section 154

TDS claim was modified and increased. The return was processed u/s 143(1) of the Act on 11.08.2011. The case of the assessee thereafter selected for scrutiny and assessment was framed u/s 143(3) read with Section 144C

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

TDS. As we have already seen the payments to be made by GRSE are net of taxes on income if any payable in India. In other words such taxes have to be borne by GRSE. Sec.195A of the provides that in a case, where under an agreement or other arrangement, the tax chargeable on any income referred to in Chapter

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

TDS. As we have already seen the payments to be made by GRSE are net of taxes on income if any payable in India. In other words such taxes have to be borne by GRSE. Sec.195A of the provides that in a case, where under an agreement or other arrangement, the tax chargeable on any income referred to in Chapter

METSO OYJ,FINLAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE-1(2), KOLKATA

In the result, the appeal filed by the assessee is dismissed and the order of the Ld

ITA 616/KOL/2025[2022-23]Status: DisposedITAT Kolkata25 Aug 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270ASection 56Section 9

144C(13) of the Income tax Act, 1961 (“the Act") is bad in law. 2. Taxability of income earned from certain group services 2.1. That on the facts and in the circumstances of the case and in law, the Ld. AO erred in holding that the income earned from provision of various group services (such as treasury services, business area

OUTOTEC(FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),GURUGRAM vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

144C of the Act dated 10.01.2022 wherein it noted that identical issue on taxability of income from testing and other services was considered by the DRP in assessee’s own case for AY 2016-17 as under:- “5.1 The above issue was discussed in details by the DRP in AY 2016-17. The facts of the case are the same

OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

144C of the Act dated 10.01.2022 wherein it noted that identical issue on taxability of income from testing and other services was considered by the DRP in assessee’s own case for AY 2016-17 as under:- “5.1 The above issue was discussed in details by the DRP in AY 2016-17. The facts of the case are the same

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

ITA 343/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jul 2022AY 2014-15

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)

For Appellant: Shri K.K. Khemka, AdvocateFor Respondent: Shri Gaurav Kananjia, CIT D/R
Section 143(2)Section 143(3)Section 250Section 40A(2)(b)Section 92BSection 92C

144C(4) is without jurisdiction, illegal, bad in law and therefore be annulled. 4. That on the facts and circumstances of the case and in law, Ld. TPO/the Ld. AO/ and the Hon'ble DRP have erred on facts and in law in enhancing the income of the appellant by Rs. 13,52,49,494/-. " 4. The Ld. Counsel first

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

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

ITA 1125/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jul 2022AY 2014-15

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)

For Appellant: Shri K.K. Khemka, AdvocateFor Respondent: Shri Gaurav Kananjia, CIT D/R
Section 143(2)Section 143(3)Section 250Section 40A(2)(b)Section 92BSection 92C

144C(4) is without jurisdiction, illegal, bad in law and therefore be annulled. 4. That on the facts and circumstances of the case and in law, Ld. TPO/the Ld. AO/ and the Hon'ble DRP have erred on facts and in law in enhancing the income of the appellant by Rs. 13,52,49,494/-. " 4. The Ld. Counsel first