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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

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) Cir-3/59 Kol Page 5 Hereinafter all the grounds are without prejudice to Grounds 1 and 2. 3. Ground No. 3 - No interest under section 201(lA) of the Act can be charged 3.1 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding interest under section

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

TDS is nothing but a derivative of tax and is not an allowable expenditure even under the provisions of section 36 and 37 of the Act. 16. We have considered the rival contentions and gone through the record. Before proceeding further, it will be relevant to refer to certain provisions of the Income Tax Act. Section

RAMESH D CHANDAK ,KOLKATA vs. ITO, WARD - 59(1)(TDS), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

section 221 amounting to Rs.10,000/- was imposed by the Assessing Officer. On appeal, the ld. CIT(Appeals) confirmed the said penalty for the reason that no case was made out by the assessee by producing any evidence or raising any argument. Aggrieved by the order of the ld. CIT(Appeals), the assessee has filed this appeal before the Tribunal

INDIAN OIL CORPORATION LTD. MARKETING DIVISION (EASTERN REGION),KOLKATA vs. DCIT, CIRCLE - 58 (TDS)/KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

TDS under section 194-C of the Act there has to be written or unwritten works contract. Now it is important to understand the meaning of works contract in the context of infrastructure facility used by the assessee. From the facts we find that in the instant case the assessee was buying the petroleum products from BRPL. Besides the above

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

TDS. As we have already seen the payments to be made by GRSE are net of taxes on income if any payable in India. In other words such taxes have to be borne by GRSE. Sec.195A of the provides that in a case, where under an agreement or other arrangement, the tax chargeable on any income referred to in Chapter

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

TDS. As we have already seen the payments to be made by GRSE are net of taxes on income if any payable in India. In other words such taxes have to be borne by GRSE. Sec.195A of the provides that in a case, where under an agreement or other arrangement, the tax chargeable on any income referred to in Chapter

M/S. EPCOS INDIA PRIVATE LIMITED,NADIA vs. JCIT, RANGE - 11, KOLKATA, KOLKATA

Bench: Sri S.S. Godara & Dr. A.L. Saini] I.T.A. No. 278/Kol/2016 Assessment Year: 2011-12 Assessment Year : 2012-13

section 115JAA MAT credit in assessment order dt. 27/01/2016. It transpires at the outset that the impugned sum relates to financial year 2006-07 to 2008-09 having corresponding figures of Rs.68,38,314/-, Rs.66,48,104/- & Rs.36,23,221/-; respectively, followed by set off claim of Rs.22,80,958/- in preceding Assessment year 2010-11. The assessee case therefore

SCARLET IMPEX,KOLKATA vs. A.C.I.T, CIRCLE-37, KOLKATA., KOLKATA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.2508/Kol/2013 ("नधा"रण वष" /Assessment Year:2010-2011) Scarlet Impex, Vs. Acit, Circle-37, Podder Court, 8Th Floor, 37, Ratu Sarkar Lane, Kolkata-700073 Gate No.2,18, Rabindra Sarani Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.:Aamfs 8725 L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri V.N.Purohit, Fca Revenue By : Shri Rajat Kumar Kureel, Jcit, Sr-Dr सुनवाई क" तार"ख / Date Of Hearing : 18/01/2017 घोषणा क" तार"ख/Date Of Pronouncement 20/01/2017 आदेश / O R D E R

Section 143(3) of the Income Tax Act 1961, (hereinafter referred to as the ‘Act’), dated 21.12.2012. 2. Brief facts of the case qua the assessee are that the assessee filed its return of income on 30.9.2010 for the assessment year 2010-2011 declaring total income of Rs.61,15,221/- and the same was processed u/s.143