KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

TDS ought to be done by the AO. He pointed out to the substantial question of law dealt with by the Hon’ble Madras High Court in the case, which is reproduced as under: “(i) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that interest under section 244A

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

TDS ought to be done by the AO. He pointed out to the substantial question of law dealt with by the Hon’ble Madras High Court in the case, which is reproduced as under: “(i) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that interest under section 244A

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

TDS ought to be done by the AO. He pointed out to the substantial question of law dealt with by the Hon’ble Madras High Court in the case, which is reproduced as under: “(i) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that interest under section 244A

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

TDS ought to be done by the AO. He pointed out to the substantial question of law dealt with by the Hon’ble Madras High Court in the case, which is reproduced as under: “(i) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that interest under section 244A

M/S DHAMEJA MINING,SIKKIM vs. ITO, WD-2(4), ASANSOL, ASANSOL

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

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

244(Visag)(SB). Inspite of which the CIT-A dismissed the ground involving the same. 10. Heard the ld.AR and perused the material available on record. We find that the Assessee relied on the decision of a Special Bench in the case of Merilyn Shipping & Transports held that if all the amounts have been paid, no addition shall be made

I.T.O WD - 7(2),KOLKATA., KOLKATA vs. M/S WINSOME BREWERIES LIMITED, NEW DELHI

In the result, the appeal of revenue is dismissed

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

TDS) (2006) 281 ITR 99 (Bom), wherein it is held that supply of printed materials constitutes sale under the sale of Goods Act; and section 194C of the Act is not applicable. In that case it 5 Winsome Breweries Ltd. AY 2009-10 was held that supply of printed packaging labels merely because the printing was done as per requirement/specifications

I.T.C LIMITED,KOLKATA vs. C.I.T KOL - III,KOLKATA, KOLKATA

In the result, all the three appeals of assessee are allowed

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmedassessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08

TDS deposited to and refunded by revenue subsequently. The Supreme Court has clearly held that: ‘ …Interest payment is a statutory obligation and non-discretionary in nature to the assessee. In tune with the aforesaid general principle, Section 244A is drafted and enacted. The language employed in Section 244A of the Act is clear and plain. It grants substantive right

M/S ITC LIMITED,KOLKATA vs. CIT, KOLKATA-III, KOLKATA

In the result, all the three appeals of assessee are allowed

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmedassessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08

TDS deposited to and refunded by revenue subsequently. The Supreme Court has clearly held that: ‘ …Interest payment is a statutory obligation and non-discretionary in nature to the assessee. In tune with the aforesaid general principle, Section 244A is drafted and enacted. The language employed in Section 244A of the Act is clear and plain. It grants substantive right

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

section 37. For this conclusion, we draw support from the decision of the Hon’ble Supreme Court in the case of CIT –vs.- Mahalakshmi Textiles Mills Limited –vs.- CIT [66 ITR 710], wherein it was held that in a case, where the productive unit set up by the asessee remained the same but a part of it, which has become

MC NALLY SAYAJI ENGINEERING LIMITED,NORTH 24 PARGANAS vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

section 37. For this conclusion, we draw support from the decision of the Hon’ble Supreme Court in the case of CIT –vs.- Mahalakshmi Textiles Mills Limited –vs.- CIT [66 ITR 710], wherein it was held that in a case, where the productive unit set up by the asessee remained the same but a part of it, which has become

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

D.C.I.T CIR - 6,KOLKATA, KOLKATA vs. M/S UNITED BANK OF INDIA, KOLKATA

In the result, the appeal by the revenue is dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ]

Section 244(1A) refers not only to the tax but al so to the interest; it is a neutral expression and it cannot be limited to the tax paid in pursuant of the order of assessment. Therefore, following the decision of Supreme Court, order passed by the A.O. u/s.154 was held by the CIT(A) to be unjustified. 8. Aggrieved

DCIT,CIRCLE-11(1), KOLKATA, KOLKATA vs. M/S ALL INDIA TECHNOLOGIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2009-10

244 (Guj) as relied upon in CIT(A)’s findings has rejected Revenue’s identical argument seeking to restrict a depreciation claim only upto eight assessment year(s). Its latter plea quoting hon'ble apex court’s decision hereinabove (supra) is also found to be devoid on merit as the assessment year before their lordships is 1998-99 whereas

A.C.I.T. CIR - 3,SILIGURI, SILIGURI vs. NANU SHOME, SILIGURI

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

TDS under section 40(a)(ia) of the Act.” 3. Brief facts of the case are that the assessee is a contractor dealing in contract works in government sector and also in private sector. According to the AO, the assessee received Rs.5,59,16,345/-from Assessment Year: 2009-10 government contracts and Rs.3.02 crores from private contract works

WEST BENGAL HOUSING DEVELOPMENT CORPORATION LTD.,KOLKATA vs. THE I.T.O, WARD-11(1), KOLKATA, KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

TDS Provisions under Section 194A had not been applicable to the payments made by the appellant.” 3. The assessee is a company incorporated under the Companies Act, 1956. The entire shares of the assessee are owned by Government of West Bengal. All the directors of the assessee are nominated by the Government of West Bengal. The assessee was formed

WEST BENGAL HOUSING INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. ITO, WARD - 11(1), KOLKATA, KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

TDS Provisions under Section 194A had not been applicable to the payments made by the appellant.” 3. The assessee is a company incorporated under the Companies Act, 1956. The entire shares of the assessee are owned by Government of West Bengal. All the directors of the assessee are nominated by the Government of West Bengal. The assessee was formed

DCIT, CIRCLE - 11, KOLKATA, KOLKATA vs. M/S. WEST BENGAL HOUSING INFRASTRUCTURE DEV. CORPN. LTD., KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

TDS Provisions under Section 194A had not been applicable to the payments made by the appellant.” 3. The assessee is a company incorporated under the Companies Act, 1956. The entire shares of the assessee are owned by Government of West Bengal. All the directors of the assessee are nominated by the Government of West Bengal. The assessee was formed

I.T.O WD - 8(3),KOLKATA, KOLKATA vs. M/S RUIA SONS PVT LTD., KOLKATA

In the result the appeal by the revenue is partly allowed

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm] I.T.A No. 365/Kol/2013 Assessment Year : 2009-10 I.T.O., Ward-8(3), -Vs.- M/S. Ruia Sons Pvt. Ltd. Kolkata Kolkata [Pan : Aaccr 3949 Q] (Respondent) (Appellant) For The Appellant : Shri Arup Kumar Sinha, Cit For The Respondent : Shri Manoj Kataruka, Advocate

244 (Vishakhapatnam). In the case of Crescent Export Syndicte the Hon’ble Jurisdictional High Court had opined that the provisions of section 40(a)(ia) of the Act are application not only in respect of payments outstanding at the end of the year but also in respect of payment which are paid during the year without making TDS