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440 results for “TDS”+ Section 194Cclear

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Mumbai703 Delhi651 Kolkata440 Bangalore297 Chennai190 Jaipur85 Hyderabad84 Ahmedabad78 Indore51 Karnataka50 Raipur44 Rajkot30 Pune27 Cochin25 Amritsar25 Jodhpur23 Nagpur23 Chandigarh21 Patna19 Surat19 Panaji18 Visakhapatnam14 Allahabad14 Cuttack12 Guwahati12 Jabalpur11 Ranchi10 Lucknow9 Kerala8 Telangana7 Calcutta7 Agra5 SC5 Dehradun4 Varanasi3 Rajasthan2 Gauhati1 Orissa1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 40188 Section 194C130 TDS78 Section 143(3)74 Deduction63 Disallowance54 Addition to Income53 Section 194J42 Section 80I36 Section 201(1)

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

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

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

ITA 1411/KOL/2016[2006-07]Status: Disposed

Showing 1–20 of 440 · Page 1 of 22

...

28

ITAT Kolkata

31 Jan 2017

AY 2006-07

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Miraj D.Shah, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.DR

Section 142(1)Section 143(2)Section 148Section 234ASection 40

TDS is 1% in respect of advertising contracts and 2% in other cases. 54.2 The existing provisions of sub-section (1) of section 194C

SHREE ASHOKE PRASAD,KOLKATA vs. DCIT, CIRCLE-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 611/KOL/2017[2012-13]Status: DisposedITAT Kolkata26 Oct 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 582/Kol/2017 Assessment Year : 2012-13 Acit, Circle-49(1), Kolkata -Vs- Ashoke Prasad. [Pan: Afqpp 6505 C] (Appellant) (Respondent) I.T.A No. 611/Kol/2017 Assessment Year : 2012-13 Ashoke Prasad -Vs- Dcit, Circle-49, Kolkata [Pan: Afqpp 6505 C] (Appellant) (Respondent)

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR

Section 139Section 139(4)Section 201(1)Section 40

TDS shall be made u/s. 194C(1) if the payee furnishes PAN to the payer. We find that the requirement of Section

ACIT, CIRCLE-49(1), KOLKATA, KOLKATA vs. ASHOKE PRASAD, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 582/KOL/2017[2012-13]Status: DisposedITAT Kolkata26 Oct 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 582/Kol/2017 Assessment Year : 2012-13 Acit, Circle-49(1), Kolkata -Vs- Ashoke Prasad. [Pan: Afqpp 6505 C] (Appellant) (Respondent) I.T.A No. 611/Kol/2017 Assessment Year : 2012-13 Ashoke Prasad -Vs- Dcit, Circle-49, Kolkata [Pan: Afqpp 6505 C] (Appellant) (Respondent)

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR

Section 139Section 139(4)Section 201(1)Section 40

TDS shall be made u/s. 194C(1) if the payee furnishes PAN to the payer. We find that the requirement of Section

ITO, WD-40(3), KOLKATA, KOLKATA vs. M/S DAYAL ROADLINES, HOWRAH

Appeal is dismissed

ITA 1376/KOL/2016[2010-11]Status: DisposedITAT Kolkata04 Jul 2018AY 2010-11

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri S.Dasgupta, Addl. CIT(DR)For Respondent: Shri Siddharth Agarwal, Advocate

Section 143(3)Section 194CSection 194C(1)Section 40

TDS u/s40(a)(ia), read with section 194C. The Explanation III to section 194C was applicable to the assessment year

MR KRISHAN KUMAR SOMANI,HOWRAH vs. ITO, WD-47(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 751/KOL/2016[2007-08]Status: DisposedITAT Kolkata09 Dec 2016AY 2007-08

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

Section 194(1)Section 194CSection 194C(1)Section 263Section 40

TDS is 1% in respect of advertising contracts and 2% in other cases. ITA No.751/Kol/2016 A.Y. 2007-08 Mr. Krishan Kr Somani vs. ITO Wdd-47(1) Kol. Page 6 54.2 The existing provisions of sub-section (1) of section 194C

I.T.O WD - 7(2),KOLKATA., KOLKATA vs. M/S WINSOME BREWERIES LIMITED, NEW DELHI

In the result, the appeal of revenue is dismissed

ITA 622/KOL/2013[2009-10]Status: DisposedITAT Kolkata16 Dec 2015AY 2009-10

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

For Appellant: Shri Shital C. Das, JCIT, Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate

Section 143(3)Section 194CSection 194JSection 40

TDS u/s. 194C of the Act by invoking the provisions of section 40(a)(ia) of the Act. For this

M/S. HUTCHISON TELECOM EAST LTD.,KOLKATA vs. ACIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT

Section 194JSection 201Section 201(1)

TDS provisions u/s 194J of the Act. 4.18 As far as the applicability of provisions of section 194C are concerned

DCIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. SHRADHA AGENCIES PRIVATE LIMITED , HOWRAH

In the result, the appeal of the revenue is dismissed

ITA 1362/KOL/2018[2013-14]Status: DisposedITAT Kolkata12 Jun 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Dhrubajyoti Roy, JCITFor Respondent: Ankita Manek, ACA

Section 144Section 14ASection 194C(7)Section 36(1)Section 36(1)(va)Section 36(2)Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies to transporter and non-transporter

RAKSHIT CHEMICALS,HOOGHLY vs. ITO, WARD - 47(2), KOLKATA , KOLKATA

Appeal is partly allowed in above terms

ITA 632/KOL/2018[2011-12]Status: DisposedITAT Kolkata08 May 2019AY 2011-12

Bench: Shri S.S, Godaraassessment Year:2011-12

Section 143(3)Section 194Section 194CSection 194C(6)Section 194C(7)Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

ITO, WARD-2(2), BURDWAN, BURDWAN vs. M/S. NUR EGG CENTRE, BURDWAN

In the result, appeal of the revenue is dismissed

ITA 1873/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 May 2019AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1873/Kol/2017 Assessment Year: 2014-15 Income Tax Officer, Ward -2(2), Burdwan….......................................................…..…......Appellant M/S. Nur Egg Centre……………………………………………......……………………………………Respondent 142, Spandan Complex G.T. Road Burdwan - 713101 [Pan : Aacfn 4999 F]

Section 194CSection 194C(3)Section 194C(6)Section 194C(7)Section 250Section 40

Section 194C(7) of the Act, where a TDS return is required to be filed with the proper authority within

D.C.I.T. CIR - 8,KOLKATA, KOLKATA vs. M/S FIVES STEIN INDIA PROJECTS PVT LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 91/KOL/2013[2009-10 & 2010-11]Status: DisposedITAT Kolkata27 Nov 2015

Bench: : Shri M. Balaganesh

For Respondent: Shri Rajendra Prasad, JCIT, Sr.DR

Section 143(3)Section 36(1)(vii)Section 36(2)

TDS u/s 194C. While examining whether in these circumstances the provisions of section 194C would apply or not, the Hon’ble High

BIMAL KUMAR SIKARIA,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA, KOLKATA

In the result, assessee`s appeal is partly allowed for statistical purposes

ITA 346/KOL/2018[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Bimal Kumar Sikaria Vs. Acit, Circle-40, Kolkata 159, Ramdular Sarkar Street, Kolkata – 700006. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aurps0380C (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Supriyo Pal, JCIT(Sr. DR)

Section 131Section 133A(1)Section 143(3)Section 40Section 40A(3)

TDS obligation does not arise. Section 194C of the Act applies to any payment made to a person for carrying

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

ITA 1296/KOL/2012[2006-07]Status: DisposedITAT Kolkata11 May 2016AY 2006-07

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

For Appellant: Shri Rajaram Choudhury, CA, ld.ARFor Respondent: Shri Tanuj Kr. Neogi, JCIT, ld.Sr.DR

Section 133ASection 194CSection 201Section 201(1)

section 194C and, therefore, no TDS was deductible under section 194C in respect of agreement for supply of material – Held

ITO, WARD - 3(3), KOLKATA, KOLKATA vs. M/S. CALCUTTA AHMEDABAD CARRIERS PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue, is dismissed

ITA 1561/KOL/2010[2005-06]Status: DisposedITAT Kolkata22 Mar 2017AY 2005-06

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

For Appellant: Md. Ghayas Uddin, JCIT, Sr. DRFor Respondent: N o n e

Section 142(1)Section 143(1)Section 143(3)Section 144Section 194CSection 194C(1)Section 194C(3)Section 40

TDS. Aggrieved, the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) observed that the arguments of the assessee are two fold – (i) that the assessee had no liability to deduct tax at source out of payments made to truck operators because such payment did not exceed Rs.20,000/- as provided in section 194C

SRI GOPINATH GHORAI,PURBA MEDINIPUR vs. ACIT, CIR-27, HALDIA, HALDIA

In the result the appeal of the assessee is dismissed

ITA 1/KOL/2016[2005-2006]Status: DisposedITAT Kolkata29 Apr 2016AY 2005-2006

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri S.S.Viswanethra Ravi, Jm ] I.T.A No. 01/Kol/2016 Assessment Year : 2005-06

For Appellant: G.Banerjee, FCAFor Respondent: Shri Rajat Kumar Kureel, JCIT,Sr.DR

Section 143(3)Section 147Section 148Section 154Section 194Section 194CSection 40

TDS required to be deducted on transport contractors under section 1941 and not under section 194C. Whether the TDS required

ARYA ROADWAYS CO.PVT. LTD.,,KOLKATA vs. ITO, WARD - 3(3), KOLKATA [NEW ITO, WARD - 12(1), KOLKATA], KOLKATA

Appeal is allowed

ITA 1454/KOL/2017[2010-11]Status: DisposedITAT Kolkata26 Dec 2018AY 2010-11

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2010-11 Arya Roadways Co Pvt V/S. Ito Ward-3(3), [New Ltd., Tivoli Court, Block-B, Ito Ward-12(1)] Aayakar Bhavana, 7Th Flat-93, 1C, Ballygunge Circular Road, Floor, P-7, Chowringhee Kolkata-700 019 Square, Kolkata-69 [Pan No.Aaeca 9139 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Brijesh Kr. Singh, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K. Singh, Cit-Dr ""यथ" क" ओर से/By Respondent 06-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-15, Kolkata’S Order Dated 21.02.2017 Passed In Case No.385/Cit(A)-15/15-16/3(3)/R&T/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Sides. 2. The Assessee Has Raised Two Substantive Grounds In The Instant Appeal. It Firstly Seeks To Reverse Both The Lower Authorities’ Action Disallowing / Adding Its Freight Charges Of ₹11,68,46,218/- As Well As Loading / Unloading Charges Of ₹10,87,385/- Paid To Various Parties On

Section 139Section 143(3)Section 192Section 201(1)Section 40

section 194C: Sl.No. Name Quantum of freight charges paid without TDS (in Rs) 1 Jai Gopal 3,30,387.00 Pariwaahan

ITO, WARD-45(2), KOLKATA, KOLKATA vs. M/S ASHOK TRADING COMPANY, KOLKATA

In the result, Revenue’s appeal is partly allowed for statistical purpose

ITA 650/KOL/2012[2006-07]Status: DisposedITAT Kolkata07 Oct 2015AY 2006-07

Bench: Shrin.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)(II)Section 194CSection 40Section 68

TDS in terms of section 194C read with section to 40(a)(ia) of the Act. The details of the expenses

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. EMC LIMITED, KOLKATA

In the result, both the appeal of revenue is dismissed

ITA 2149/KOL/2017[2014-15]Status: DisposedITAT Kolkata27 May 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 115JSection 143(2)Section 14A

Section 194C clearly states that once TDS has been deducted in accordance with provisions of Section 194C, such Income is deemed

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

Section 194C(7) are violated the waiver of tax deductions provided u/s. 194C(6) gets withdrawn. The AO has on this logic held the appellant liable to deduct TDS