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

In the result, assessee’s appeal stands allowed

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

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

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

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

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)

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

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

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

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)

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

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

section 194C ITA No.1376/Kol/2016 M/s Dayal Roadlines A.Y.2010-11 6 before the making payment of hire charges to the shipping companies. The Assessing Officer directed the assessee to pay tax u/s.201(1) and levied interest u/s.201(1A) on the ground that TDS

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

Appeal is allowed

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

194C: Sl.No. Name Quantum of freight charges paid without TDS (in Rs) 1 Jai Gopal 3,30,387.00 Pariwaahan 2 Cargo Liners Pvt Ltd 5,16,102.00 3 Jagannath 1,28,287.00 Enterprise 4 R.M. logistics 1,12,609.00 Total 10,87,385.00 Hence, invoking the provisions of section

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

In the result, the appeal of the revenue is dismissed

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

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

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

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

TDS in terms of section 194C read with section to 40(a)(ia) of the Act. The details of the expenses can be summarized in the following manner : Sl. No. Name of party Amount paid 1

M/S BALMER LAWRIES & CO. LTD.,KOLKATA vs. INCOME TAX OFFICER(IT) WD-1(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE and 194F, inter alia, provide for deduction of tax in respect of "any amount" referred to in the specified ITA No.ITA No.2079/Kol/2014 A.Y. 2012-13 M/s Blmer Lawrie & Co. Ltd. v. ITO(IT) Wd-1(1), Kol. Page 17 provisions

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

194C of the Act but later gave up and proceeded to section 194I /194J of the Act and made disallowance u/s 40(a)(ia) of the Act which was also upheld by the Learned CITA. Aggrieved, the assessee is in appeal before us on the following grounds:- “2.1. On the facts and in the circumstances of the case

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

In the result, appeal of the revenue is dismissed

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]

TDS return is required to be filed with the proper authority within the prescribed time. The assessee’s submission is that, the compliance in respect of Section 194C(6) of the Act, was to be treated as substantive compliance in respect of provisions of Section 194C r.w.s. 40(a)(ia) of the Act. Moreover, it is not in dispute that

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

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

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) ..

section 194C before the making payment of hire charges to the shipping companies. The Assessing Officer 9 Bimal Kumar Sikaria directed the assessee to pay tax u/s.201(1) and levied interest u/s.201(1A) on the ground that TDS

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

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri George Mathan & Shri Rakesh Mishra

194C; [(v) “rent” shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;]” 11.1 It is submitted that if tax is directly paid by the recipient, the assessee shall not be deemed

ARSH IRON & STEEL LTD.,BURDWAN vs. ACIT, CIR-3, ASANSOL, ASANSOL

In the result, assessee’s appeal is partly allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 194C(1) came into effect and Finance (No2) Act 2009 (b) TDS is to be effected in the bipartite

SURENDRA KUMAR MITTAL,KOLKATA vs. ITO, WARD 45(2), KOLKATA, KOLKATA

In the result, the appeal filed by the appellant is allowed

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.563/Kol/2017 ("नधा"रणवष" / Assessment Year: 2010-11) Surendra Kumar Mittal Vs. Ito, Ward – 45(2), Kolkata

section 194C before the making payment of hire charges to the shipping companies. The Assessing Officer directed the assessee to pay tax u/s.201(1) and levied interest u/s.201(1A) on the ground that TDS

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

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

TDS was deductible – Held, yes (paras 12 & 13 ) [In favour of assessee]. 9.3. Respectfully following the aforesaid decisions, we hold that there is no obligation to deduct tax at source for the assessee payer in terms of section 194C or 194J of the Act and hence the assessee cannot be treated as ‘assessee in default

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

Appeal is dismissed

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

TDS and/or failure to file the statutory return in time. For making such disallowance the Assessing Officer relied on the provision of section 40(a)(ia) of the Income Tax Act, 1961 read with section 194c(6) and section 194(7) of the said Act. He has disallowed the same only on the ground that the Appellant Company failed

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

TDS), Range-6, Siliguri.\n4. CIT(A)-NFAC, Delhi.\n5. CIT.\n6. CIT(DR), Kolkata Benches, Kolkata.\n7. Guard File.\n//True copy //\nBy order\nAssistant Registrar\nITAT, Kolkata Benches\nKolkata", "summary": { "facts": "The assessee, Raiganj Central Co-Operative Bank Ltd., filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The appeals

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

Bench: : Shri M. Balaganesh

1. That the ld.CIT(A) has erred on facts and circumstances of the case and in law by holding that supply of articles as per the specification of the customer would not attract TDS under section 194C