SRI MANINDRA MOHAN MAZUMDAR,BURDWAN vs. JCIT, RANGE-1, ASANSOL, ASANSOL

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

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2201/Kol/2014 ("नधा"रणवष" / Assessment Year: 2009-10) Sri Manindra Mohan Vs. J.C.I.T, Range-1, Asansol Mazumdar Sahana Apartment Mother Teressa 19, Radhangar Road, Burnpur- 713325, Road, Lower Chelidanga, Asansol – Dist- Burdwan. 713304. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aelpm 0074 R (Appellant) .. (Respondent)

3,61,302/-, includes Rs. 1,71,253/- under Rule 8D (2) (ii), and Rs. 1,90,049/- under Rule 8D (2) (iii) of the Income Tax Rules, 1962. Sri Manindra Mohan Mazumdar Assessment Year: 2009-10 So far the disallowance of Rs. 1,71,253/- under Rule 8D (2) (ii) is concerned, it is the proportionate interest expenses which

KANOI TEA PRIVATE LIMITED,KOLKATA vs. P.C.I.T. - 2, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in this Section has also been used identically in sub-Section 3 of Section

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

253 (Kolkata trib) , wherein it was held :- & CO Nos. 153 & 154/Kol/2010 Veda Commercial Pvt. Ltd., AY 2006-07 & 2007-08 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

253 (Kolkata trib) , wherein it was held :- & CO Nos. 153 & 154/Kol/2010 Veda Commercial Pvt. Ltd., AY 2006-07 & 2007-08 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years

COMANTRA E-SOLUTIONS PVT. LTD.,KOLKATA vs. A.C.I.T.(CPC), TDS, BANGALORE

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub- Section 3

COMANTRA E-SOLUTIONS PVT. LTD.,KOLKATA vs. A.C.I.T.(CPC), TDS, BANGALORE

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub- Section 3

COMANTRA E-SOLUTIONS PVT. LTD.,KOLKATA vs. A.C.I.T.(CPC), TDS, BANGALORE

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub- Section 3

DCIT, CIRCLE - 57, KOLKATA, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD., KOLKATA

In the result, the appeal of revenue is dismissed

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

3: OBLIGATIONS OF THE HEIGHT INSURANCE SERVICES LTD 3.1. The Agency Company shall from time to time provide the following to Golden Trust Financial Services so as to enable Golden Trust Financial Services to perform its obligations under this Agreement: (a) Provide adequate quantity of all necessary forms of stationery, publicity materials, brochures, proposal forms, claim forms etc. to enable

ACIT, CC-3(2), KOLKATA , KOLKATA vs. M/S. SNOWTEX INVESTMENT LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

TDS has been deducted on such payment and deposited into the central government account. The assessee has shown the relevant payment vouchers to the AO. No cogent reason was given by the learned AO to support that the expenses are not genuine. The contention of the learned AO is based on sheer suspicions and conjectures without any material evidence

DDIT(IT)-1(1)KOL, KOLKATA vs. M/S JOY PARTNERSHIP, KOLKATA

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 149/Kol/2009 Assessment Year : 2005-06 Ddit(It)-1(1), Kolkata -Vs- M/S Joy Partnership [Pan: Aadfj 6427 H] (Appellant) (Respondent)

253,600 Return Add: Roofbolting labour charges not required to be reflected to be shown in TDS 3,053,003 Return Add: Difference due to exchange fluctuation 5,528,804 Add: Overseas insurance premium of the expartriate employees 1,824,080 Add: Debit to P&L A/c due to grossing up 4,500,717 Add: Visa, passport, travelling etc. charges

M/S. PRICEWATERHOUSE COOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed partly

section 143(3) proceedings for which he placed a copy of the assessment order dated 28.12.2006. copy of the assessment order dated 28.12.2006. 4.5. We have heard the rival 4.5. We have heard the rival submissions and perused the materials available on submissions and perused the materials available on record. In the facts and circumstances of the case, record

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. E.I.H. LTD., KOLKATA

In the result, the appeal of the revenue in ITA NO

Bench: : Shri M. Balaganesh

TDS obligations. For the sake of convenience, the said Explanation is reproduced herein below:- Explanation – For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall

SHREE CAPITAL SERVICES LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 5(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

253(5), the Hon'ble Appellate Tribunal may admit an appeal after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 4.0 Further, it is humbly submitted that the provision limiting the time for filing the appeal

SHREYA DEY SARKAR,PUNE, MAHARASHTRA vs. I.T.O., WARD - 2(4),, RAIGANJ, WEST DINAJPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

253, and thus the delay ought to have been condoned in the interest of justice. 3. FOR THAT the appellant had placed on record all relevant and verifiable documents such as Form 16, Form 12BA, Form 26AS, and TRACES TDS Certificate which clearly substantiated the correct amount of salary income, but the Ld. CIT(A) failed to consider the same

NARESH ANCHALIA,KOLKATA vs. DCIT, CIR. 32(1), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

TDS credit of Rs.86,894/- was there in Form No. 26AS. This credit has not been granted to the assessee. Therefore, an appeal was filed before the ld. CIT(Appeals). 3. The ld. Counsel for the assessee pointed out that the appeal of the assessee has been dismissed by the ld. CIT(Appeals) on the ground that the assessee

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

253 (Kol Trib) wherein it was held :- 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years 2002-03, 2004-05, 2008-09 & 2010-11 ; statement of total income for the Asst Year

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

253 (Kol Trib) wherein it was held :- 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years 2002-03, 2004-05, 2008-09 & 2010-11 ; statement of total income for the Asst Year

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

253 (Kol Trib) wherein it was held :- 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years 2002-03, 2004-05, 2008-09 & 2010-11 ; statement of total income for the Asst Year