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

section 195 of the said Act in respect of remittance of share of profits of the Overseas Entities, are against the facts and evidences on record, illegal, invalid, unreasonable and/or otherwise perverse.” There is a single and common issue in all the grounds of appeal, so all the grounds are clubbed together for the sake of convenience. The solitary issue

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 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

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 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

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 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

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 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

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 certificates issued to the Indian agents are enclosed in the Paper book in support of the aforesaid submissions made by the assessee. 1. 6. It would be apposite to refer to relevant sections 9(1((i), 9( 1 )(vii) and 9(2) of the Act, which read as under: (1) all income accruing or arising, whether directly or indirectly

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

TDS Date of Nature of No. Recipient amount amou remittance payment (Rs.) nt 1. PRIME GROUP 1042448 UAE 0 13/04/2010 Commission ASSOCIATES 5568326 0 23/07/2010 10832518 0 22/06/2010 1276770 0 12/10/2010 4316014 0 21/09/2010 4920574 0 30/11/2010 5218172 0 18/01/2011 4910549 0 22/02/2011 1875582 0 11/03/2011 1728223 0 25/03/2011 2. MR.EDWARD 64534 Malta 0 08/10/2010 Commission ZAMMIT 319252 0 25/01/2011

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDAR, KOLKATA

In the result, the appeals of revenue are dismissed

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

TDS u/s. 195 of the Act thereby invoking the provisions of section 40(a)(i) of the Act. For this, revenue has raised common grounds and the grounds as raised in AY 2006-07 read as under: “1. The Ld. CIT(A) has erred in facts and circumstances of case, by considering that the amount

DCIT,CIRCLE-52, KOLKATA, KOLKATA vs. SRI SUBHOTOSH MAJUMDER . S. JAMUMBDER &CO,, KOLKATA

In the result, the appeals of revenue are dismissed

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

TDS u/s. 195 of the Act thereby invoking the provisions of section 40(a)(i) of the Act. For this, revenue has raised common grounds and the grounds as raised in AY 2006-07 read as under: “1. The Ld. CIT(A) has erred in facts and circumstances of case, by considering that the amount

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDER, KOLKATA

In the result, the appeals of revenue are dismissed

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

TDS u/s. 195 of the Act thereby invoking the provisions of section 40(a)(i) of the Act. For this, revenue has raised common grounds and the grounds as raised in AY 2006-07 read as under: “1. The Ld. CIT(A) has erred in facts and circumstances of case, by considering that the amount

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 40a(i) of the Act. Pertinent to state 5 I.T.A. Nos.1068 & 1166/Kol/2017 ITA Nos. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 ITC Limited. that the assessee had entered into agreements with non-resident

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 40a(i) of the Act. Pertinent to state 5 I.T.A. Nos.1068 & 1166/Kol/2017 ITA Nos. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 ITC Limited. that the assessee had entered into agreements with non-resident

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 40a(i) of the Act. Pertinent to state 5 I.T.A. Nos.1068 & 1166/Kol/2017 ITA Nos. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 ITC Limited. that the assessee had entered into agreements with non-resident

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 40a(i) of the Act. Pertinent to state 5 I.T.A. Nos.1068 & 1166/Kol/2017 ITA Nos. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 ITC Limited. that the assessee had entered into agreements with non-resident

BOC INDIA LIMITED,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed as stated above

Bench: : Shri M. Balaganesh

TDS provisions for payments made on account of offshore supply of equipments. 8. We have heard the rival submissions and perused the material available on record. We find that the ld.AO was not justified in invoking the provisions of section 40(a)(ia) of the Act to make disallowance of Rs.72,89,71,972/-, because it is not in dispute

AT & S INDIA PRIVATE LIMITED,KARNATAKA vs. DCIT-RANGE-11, KOLKATA, KOLKATA

In the result, appeal of Revenue is dismissed and that of assessee’s is allowed

Bench: Shri Mahavir Singhand Shri Waseem Ahmed

195 of the Act arise only if the income is taxable in the hands of non-resident/foreign company. The reference is also drawn to section 4(2) of the Act which provides that a person will have the obligation to withhold tax (TDS) under the Act in respect of income chargeable