ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE EAST LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

191 of the Income Tax Act and accordingly application of section 201(1A) affording the added alternative support as to no liability of payment of TDS

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

191 of the Act the person making the payment can be deemed to be an assessee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT

TURNER MORRISON LTD. ,KOLKATA vs. DCIT, CIR, KOL, KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

TDS by the deductor has been held in favour of assessee by holding that once tax is deducted then the liability resulting from non deposit of tax so deducted by the deductor cannot be fastened on the deductee (assessee). We also refer to the decision of Hon’ble High Court of Delhi in the case of Jagsit Singh (supra) wherein

M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(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) AND TAX COLLECTION AT SOURCE (TCS) PROVISIONS I. Deemed date of payment of tax by the resident payee. Under the existing provisions of Chapter XVII -B of the Income-tax Act; a person is required to deduct tax on certain specified payments at the specified rates if the payment exceeds specified threshold. In case of non- deduction

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS). Further according to the Ld. AR, the assessee/SLAO could not have been held the assessee in default without the AO having ascertained that the payees have not offered the amount/compensation (except the agricultural land) in the Return of Income for the purpose of taxation. According to the Ld. AR, the provision of section 201(1) of the Act would

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS). Further according to the Ld. AR, the assessee/SLAO could not have been held the assessee in default without the AO having ascertained that the payees have not offered the amount/compensation (except the agricultural land) in the Return of Income for the purpose of taxation. According to the Ld. AR, the provision of section 201(1) of the Act would

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

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

TDS on the payment made by GRSE (i.e. the payer) but did not include the full amount of receipt from GRSE. The treatment given by the assessee in its accounts as well as in computation of its total income was contrary to the provisions of Section 198 & 199 of the Act. In view of this legal position, the difference amount

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

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

TDS on the payment made by GRSE (i.e. the payer) but did not include the full amount of receipt from GRSE. The treatment given by the assessee in its accounts as well as in computation of its total income was contrary to the provisions of Section 198 & 199 of the Act. In view of this legal position, the difference amount