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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

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 that the Appellant is to be treated as an "assessee in default' for non- deduction of tax at source under section 194H

SPT SECURITIES PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 5, KOLKATA, KOLKATA

In the result, appeal filed by the assessee (Ground no

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.265/Kol/2016 (िनधा"रणवष" / Assessment Year: 2009-10) Spt Securities Pvt. Ltd. Vs. Dcit, Circle-5, Kolkata 11, Clive Row, 2Nd Floor, Kolkata – 1. Ayakar Bhavan, P-7, Chowringhee Square, Kolkata – 69. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aadcs 8015 P (Assessee) .. (Respondent) Assessee By : Shri Subash Agarwal, Advocate. Respondent By : None सुनवाईकीतारीख/ Date Of Hearing : 17/11/2017 घोषणाकीतारीख/Date Of Pronouncement : 12/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2009-10, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)–2, Kolkata, In Appeal No.987/Cit(A)-2/C-5/14-15 Dated 14.12.2015, Which In Turn Arises Out Of An Order Passed By The Ao U/S.143(3) Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’) Dated 28.03.2011. The Assessee Has Raised The Following Grounds Of Appeal: 2. “1. That The Order Of The Ld. Commissioner Of Income Tax Is Bad In Law & On Facts Of The Case. 2.That The Ld. Commissioner Of Income Tax(Appeals) Erred In Upholding The Disallowance Of Sub-Brokerage Payments To Sub-Brokers On The Transactions Related To Shares & Securities Inspite Of Specific Exclusion Of The ‘Brokerage On Shares Trade’ From The Definition Of ‘Commission & Brokerage’ In The Explanation To Section 194H. 3.The Ld. Commissioner Of Income Tax(Appeal) Also Erred In Holding That The Appellant Could Not Prove The Transaction To Be Related To The Trading Of Shares Of Securities. 4.The Ld. Commissioner Of Income Tax(Appeals) Further Erred In Upholding The Addition U/S 14A In Respect Of Shares Held As Stock By The Appellant Company.

TDS was not deducted, the assessee had submitted that as per section 194H, TDS was not deductible on brokerage on securities

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. ITD CEMENTATION INDIA LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

TDS) 50 SOT 158 in support of its contention that the Bank Guarantee Commission not being in the nature of “Commission” as envisaged in section 194H

HEMRAJ AGARWAL,PASCHIM MEDINIPUR vs. DCIT, CIRCLE - 2, MEDINIPUR

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

Bench: Shri J. Sudhakar Reddy, Hon’Ble] I.T.A. No. 1825/Kol/2019 Assessment Year: 2009-10 Hemraj Agarwal…............................…………...……………....……..…………..………………....……Appellant 187, Chandni Chowk Golebazar, Kharagpur Paschim Medinipur West Bengal – 721 301 [Pan: Afqpa 4712 G] Vs. Deputy Commissioner Of Income Tax, Circle-2, Midnapur…..............….....….…......Respondent Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : February 24Th, 2020 Date Of Pronouncing The Order : February 26Th, 2020 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 11, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 28/06/2019, For The Assessment Year 2009-10. 2. The Assessee Is An Individual & Is Engaged In The Business Of Wholesale Of Pulses, M. Seeds Etc. The Assessing Officer While Passing An Order U/S 143(3) Of The Act On 16/12/2011, Disallowed An Amount U/S 40(A)(Ia) Of The Act, On The Ground That The Assessee Violated The Provisions Of Section 194C Of The Act, With Respect To Payment To Transporters. The Assessee Carried The Matter In Appeal. The Ld. First Appellate Authority, Accepted The Contention Of The Assessee That There Is No Contractual Relationship Between The Assessee & Truck Drivers/Transporters & Hence The Provisions Of Section 194C Of The Act, Will Not Apply. While Holding So, The Ld. Cit(A) Came To The Conclusion That Section 194H Of The Act, Applies As The Trucks Were Obtained On Payment Of Commission. As No Tds U/S 194H Of The Act, Was Made On These Commission Payments, He Confirmed The Disallowance U/S 40(A)(Ia) Of The Act. 3. Aggrieved The Assessee Is In Appeal Before Me.

Section 194H of the Act, applies as the trucks were obtained on payment of commission. As no TDS u/s 194H

EPCOS INDIA LTD,KALYANI vs. DCIT, CIRCLE - 11, KOLKATA, KOLKATA

In the result, both appeal of assessee is allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

TDS u/s 194H read with section 40(a)(ia) of the Act. 5. Briefly stated facts are that the assessee

EPCOS INDIA PVT. LTD.,KALYANI vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, both appeal of assessee is allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

TDS u/s 194H read with section 40(a)(ia) of the Act. 5. Briefly stated facts are that the assessee

D.C.I.T., CIRCLE-11 KOLKATA, KOLKATA vs. M/S EPCOS INDIA PVT. LTD., KALYANI

In the result, both appeal of assessee is allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

TDS u/s 194H read with section 40(a)(ia) of the Act. 5. Briefly stated facts are that the assessee