DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

TDS as per provisions of section 195 of the IT Act 1961 therefore the total deduction of expenditure at Rs.63

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

TDS as per provisions of section 195 of the IT Act 1961 therefore the total deduction of expenditure at Rs.63

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:— (i) Section 40(a)(i) of the Act :— "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

TDS certificate is essential. Whether this contention is correct, is the issue to be decided. 6. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:— (i) Section 40(a) (i) of the Act:— "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

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

TDS on same under section 195 of the Income Tax Act, 1961. On the contrary, the A. R. of the appellant

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

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

TDS on same under section 195 of the Income Tax Act, 1961. On the contrary, the A. R. of the appellant

ITO (IT), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTING LIMITED., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

section 195 to mean that the moment there is a remittance; the obligation to deduct TDS automatically arises. If we were

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS at source as mandated u/s 195 of the Act for such payments. Therefore the same were not allowable in terms of the provisions of Section

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS at source as mandated u/s 195 of the Act for such payments. Therefore the same were not allowable in terms of the provisions of Section

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS at source as mandated u/s 195 of the Act for such payments. Therefore the same were not allowable in terms of the provisions of Section

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS at source as mandated u/s 195 of the Act for such payments. Therefore the same were not allowable in terms of the provisions of Section

M/S. BENGAL TEA & FABRICS LTD.,KOLKATA vs. DCIT, CIRCLE-4, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

195 of the Act. As per the AO assessee was liable to deduct TDS on such payment of commission due to the fact that there was no DTAA with Hong Kong. The view taken by AO was subsequently confirmed by Ld. CIT(A). At this juncture, we find important and relevant to reproduce the provision of Section

SHREE KRISHNA GOSWAMI ,KOLKATA vs. PRINCIPAL CIT - 2, KOLKATA , KOLKATA

Appeal is allowed

Bench: Shri J. Sudhakar Reddy, Am & S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1097/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14) Shree Krishna Goswami Vs. Pr. Cit -2, Kolkata C/O Subash Agarwal & Associates, Siddha Gibson, 1, Gibson Lane, 2Nd Floor, Suite213, Kolkata – 700069. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeopg4309Q (Appellant) .. (Respondent)

195 - from payments made to the foreign airlines for airfreight. In this view of the matter, the impugned disallowances under section 40(a)(ia) are devoid of any merits, nor can these disallowances be made under section 40(a)(i) either - as alternatively suggested by the authorities below. We, accordingly, direct the Assessing Officer to delete the impugned disallowances

ACIT, CIR-5(2), KOLKATA , KOLKATA vs. M/S. BATIVALA & KARANI SECURITIES (INDIA) (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1812/Kol/2017 Assessment Year : 2010-11 Acit, Circle-5(2), Kolkata -Vs- M/S Batlivala & Karnani Securities (I)(P) Ltd. [Pan: Aabcb 4650 R] (Appellant) (Respondent)

195 as well as section 40(a)(ia) of the Act by deducting tax from fees payable to the said disburses under the contract for services and therefore, there was no scope for invoking the provisions of section 40(a)(ia) of the Act." 4 5 M/s Batlivala & Karnani Securities (India) (P) Ltd. A.Yr. 2010-11 6. Payments to Singapore

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

TDS certificate u/s. 195(1) of the Act. We find no merit in the instant argument. The fact remains that there is no material on record indicating the assessee’s payees to have rendered any service in India so as to be assessable in India. Hon'ble ITA No.2086-2088/Kol/2016 AYs 09-10 to 11-12 ACIT

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

TDS certificate u/s. 195(1) of the Act. We find no merit in the instant argument. The fact remains that there is no material on record indicating the assessee’s payees to have rendered any service in India so as to be assessable in India. Hon'ble ITA No.2086-2088/Kol/2016 AYs 09-10 to 11-12 ACIT

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICKE GROUP LTD., KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri Aby T Varkey , Jm &

TDS certificate u/s. 195(1) of the Act. We find no merit in the instant argument. The fact remains that there is no material on record indicating the assessee's payees to have rendered any service in India so as to be assessable in India. Hon'ble Madras high court in case CIT vs. Faizan Shoes

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 under section 195 of the Act on the amounts of Commission allegedly paid to its foreign agents. Before going