HERIGAGE HEALTH TPA(P)LTD,KOLKATA vs. DCIT(TDS), CIRCLE -57, KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

A.C.I.T(TDS) CIR - 57,KOL, KOLKATA vs. M/S HERITAGE HEALTH TPA (P) LTD., KOLKATA

In the result, appeals of assessee are allowed for statistical purpose

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

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

YOGESH TRANSPORT PVT LTD,RAIPUR vs. INCOME TAX OFFICER, WD-1(1), KOLKATA, KOLKATA

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

TDS provisions. The levy of\ninterest under Sections 234B and 234C is valid as it is mandatory for default in\nadvance tax payment. The initiation of penalty proceedings under Section\n271(1)(c) is justified due to the appellant's inability to substantiate the claimed\nexpenses. The appeal is dismissed in full.”\n06. After hearing the rival contentions and perusing

UNIVERSAL INDUSTRIAL FUND LTD.,KOLKATA vs. DCIT, C IRCLE- 6, KOLKATA, KOLKATA

In the result, assessee’s appeal stands partly allowed

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

TDS which was being shown under CASS but the same was never taken in the income of assessee. On the other hand, Ld. DR has relied upon the findings of the lower authorities. 10. We have considered the rival submissions of the Ld. representatives of the both parties and materials available on record. From the aforesaid discussion, we find that

DCIT, CC-2(3), KOLKATA, AAYAKAR BHAWAN POORVA vs. MAXCAB INDUSTRIES PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Dcit, Central Circle-2(3), Maxcab Industries Pvt. Ltd. 4Th Floor, 110 Shantipally, 67/C, Balaram Dey Street, E.M. Bypass, Vs. West Bengal-700006 West Bengal-700107 (Appellant) (Respondent) Pan No. Aancm1997Q Assessee By : Shri Soumitra Choudhury & Ms. Nandini Surekh, Shri Pranabesh Sarkar, Ars Revenue By : Praveen Kishore, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 16.10.2025

section 133(6) and the said notice was duly complied. 5.11 Regarding loan taken from Manish Co Private Ltd ('MCPL'), I find from the records that during the instant year, the assessee company has taken unsecured loan of Rs. 5,00,00,000/- from MCPL. Interest on such loan was charged of Rs. 24,42,740/- (subject to TDS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), KOLKATA, AAYAKAR BHAWAN POORVA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Dailmer Industries Private Tax, Central Circle-2(3), Limited 4Th Floor, Room No. 403, 67/C, Balaram Dey Street, Vs. Kolkata-700107, West Bengal Kolkata-700006, West Bengal (Appellant) (Respondent) Pan No. Aabcd0836D Assessee By : S/Shri Soumitra Choudhury & Nirav Sheth, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 25.07.2025

section 133(6) and the said notice was duly complied. 5.11 Regarding loan taken from Manish Co Private Ltd ('MCPL'), I find from the records that during the instant year, the assessee company has taken unsecured loan of Rs. 5,00,00,000/- from MCPL. Interest on such loan was charged of Rs. 24,42,740/- (subject to TDS

M/S. SAREGAMA INDIA LIMITED,KOLKATA vs. ACIT, (TDS) CIRCLE - 59, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

TDS on the lump sum payment of outright purchase of copyright because it is not a royalty payment. He relied on certain case laws which will be discussed in later part of this order. 5. On the other hand, the Ld. Sr. DR relied on the orders of the lower authorities i.e. the order

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

207 envisages that tax shall be payable in advance during any financial year on current income in accordance with the scheme provided in sections 208 to 219 (both inclusive) in respect of the total income of the assessee that would be chargeable to tax for the assessment year immediately following that financial year. Section 215(5) defines what is 'assessed

VANSH PROJECT SERVICES,KOLKATA vs. ITO,(TDS) 3(3), KOLKATA, KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2007-08 Vansh Project Services, V/S. Income Tax Officer 73, Purna Das Road, (Tds) Ward-3(3), 10B, Kolkata-29 Middleton Row, [Pan No.Aadfv 9729 L] Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K. Goswami, Advocate अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing -10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (Appeals)-24, Kolkata’S Order Dated 24.11.2015, Passed In Case No.659/Cit(A)-24/Kol/2011-12, In Proceedings U/S. 201(1)/201(1A) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Sole Substantive Ground Pleaded In The Instant Appeal Challenges Correctness Of The Cit(A)’S Action Partly Affirming The Assessing Authority’S Findings Holding It To Be An Assessee In Default For Short Deduction Of Tds Of ₹9,48,336/- Along With Interest Of ₹4,55,207;Totalling To ₹14,03,527/-; Respectively 201(1) & 201(1A) As Follows:- “4. The Ao Has Record The Short Deduction Of Tax Us. 194I Of R.9,48,336/ & Interest Thereon Of Rs.4,55,207/- Aggregating To Rs.14,03,537/-. The Order Was Passed Ex- Parte As The Appellant Did Not Respond To The Ao'S Notice. In Appeal The Grounds Have Been Raised Against The Said Levy Of Tax & Interest. The Submissions Contained In Sof Enclosed To Form No.35 On The Point Is As Under:-

207/- aggregating to Rs.14,03,537/-. The order was passed ex- parte as the appellant did not respond to the AO's notice. In appeal the grounds have been raised against the said levy of tax and interest. The submissions contained in SOF enclosed to Form No.35 on the point is as under:- ITA No.2297/K/2016 A.Y. 2007-08 Vansh Project

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: SHRI RAJESH KUMAR (Accountant Member)

TDS of ₹1,83,207/- was deducted at source. The said loan was repaid in 2022-23. So far as the creditworthiness is concerned the said company has net worth of ₹33 crores and profit before tax of ₹58.89 lacs. The company has submitted before the authorities below copy of MCA Database, copy of ITR Acknowledgment, audited accounts, ledger copies