RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D,C,I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri George Mathan & Shri Rakesh Mishra

1,18,472/- for non-deduction of TDS under section 194-I of the Act though TDS was actually made and paid to the credit of Central Government. 26.1 It was stated that the TDS was actually made and paid to the credit of the Central Government. The assessee submitted that the fact of this case is elaborately discussed

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]

section 194D of the Act thereby assessee is liable to deduct TDS @ 20%. Accordingly, the AO issued show cause notice post survey and thereby computed differential/short deduction of TDS at Rs.10,69,73,029/- and interest chargeable u/s. 201(1A) of the Act at Rs.78,21,509/-, thereby the AO made assessment u/s. 201(1

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. JCIT (TDS), RANGE - 6, SILIGURI

1,18,472/- for non-deduction of TDS under section 194-I of\nthe Act though TDS was actually made and paid to the credit of Central\nGovernment.\n26.1 It was stated that the TDS was actually made and paid to the\ncredit of the Central Government. The assessee submitted that the fact\nof this case is elaborately discussed

M/S MUKHERJEE ENTERPRISE,KOLKATA vs. I.T.O WD - 33(3),KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2004-05 M/S Mukherjee Enterprise, V/S. Income Tax Officer, 63/4, Harish Chatterjee Ward-33(3), 10B, Street, Kolkta-700 025 Middleton Row, [Pan No.Aaffm 1374 C] Kolkata - 700071 .. अपीलाथ" /Appellant ""यथ"/Respondent

TDS and maintenance of Books of Account as accompanying the Return (excepting enhancing rate of Net Profit on estimate; the Learned CIT(A) was not justified in law in upholding the order ITA No.401/Kol/2013 A.Y. 2004-05 M/s Mukherjee Enterprise v. ITO, Wd.33-(3) Kol. Page 3 U/s 271A rejecting app’s explanation for failure to produce the books

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

TDS till the date of deduction/ payment, as the case may be, at the respective interest rates. Admittedly, this interest is calculated on the tax that is due to be paid. When there is no tax due to be paid , then there cannot be any charging of interest u/s 201(1A) of the Act. We find that section

HALDIA PETROCHEMICALS LIMITED,KOLKATA vs. DCIT, CIR-57, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

TDS till the date of deduction / payment, as the case may be, at the respective interest rates. Admittedly, this interest is calculated on the tax that is due to be paid. When there is no tax due to be paid , then there cannot be any charging of interest u/s 201(1A) of the Act. We find that section

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

TDS on amount paid to deductee and, in turn, deductee also hasn't offered to tax income embedded in such amount. The penalty for tax withholding lapse per se is separately provided under section 271C. and, therefore, section 40(a)(ia) isn't attracted to the same. Hence, an assessee could not be penalized under section 40(a)(ia) when

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 9(1)(vi) of the Act inserted by the Finance Act, 2012 with retrospective effect in impugned assessment year 2010-11. We find this issue to be no more res integra since hon’ble Bombay high court’s judgment in ITA 397 / 2015 dated 29.01.1981 CIT vs. NGC Networks India Pvt. Ltd. has already concluded the above amendment

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 9(1)(vi) of the Act inserted by the Finance Act, 2012 with retrospective effect in impugned assessment year 2010-11. We find this issue to be no more res integra since hon’ble Bombay high court’s judgment in ITA 397 / 2015 dated 29.01.1981 CIT vs. NGC Networks India Pvt. Ltd. has already concluded the above amendment

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 9(1)(vi) of the Act inserted by the Finance Act, 2012 with retrospective effect in impugned assessment year 2010-11. We find this issue to be no more res integra since hon’ble Bombay high court’s judgment in ITA 397 / 2015 dated 29.01.1981 CIT vs. NGC Networks India Pvt. Ltd. has already concluded the above amendment

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 9(1)(vi) of the Act inserted by the Finance Act, 2012 with retrospective effect in impugned assessment year 2010-11. We find this issue to be no more res integra since hon’ble Bombay high court’s judgment in ITA 397 / 2015 dated 29.01.1981 CIT vs. NGC Networks India Pvt. Ltd. has already concluded the above amendment

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

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

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

271C of the Act as the assessee had failed to make TDS in accordance with the provisions of Section 194H of the Act. Accordingly, the addition of Rs. 1

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

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

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

271C of the Act as the assessee had failed to make TDS in accordance with the provisions of Section 194H of the Act. Accordingly, the addition of Rs. 1

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS default u/s. 271C of the Act to the tune of Rs.22,92,201/-. Since the penalty amount levied on the SLAO is a sum equal to the amount of tax which such person failed to deduct or pay as stated in section 271C of the Act determination of the amount of tax which the SLAO failed to deduct need

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS default u/s. 271C of the Act to the tune of Rs.22,92,201/-. Since the penalty amount levied on the SLAO is a sum equal to the amount of tax which such person failed to deduct or pay as stated in section 271C of the Act determination of the amount of tax which the SLAO failed to deduct need

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

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

TDS is not applicable u/s 194J of the I.T. Act 1961 without considering the fact that explanation below Section 9(1)(vi) was introduced with retrospective effect from 01.07.1976. 2. That under the facts and circumstances of the case, the CIT(A) – 24, Kolkata has erred in holding that in case of deduction of tax at source on salary

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

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

TDS is not applicable u/s 194J of the I.T. Act 1961 without considering the fact that explanation below Section 9(1)(vi) was introduced with retrospective effect from 01.07.1976. 2. That under the facts and circumstances of the case, the CIT(A) – 24, Kolkata has erred in holding that in case of deduction of tax at source on salary

SDV INTERNATIONAL LOGISTICS LTD.,KOLKATA vs. ACIT, CIR-59 (TDS), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

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

TDS is not applicable u/s 194J of the I.T. Act 1961 without considering the fact that explanation below Section 9(1)(vi) was introduced with retrospective effect from 01.07.1976. 2. That under the facts and circumstances of the case, the CIT(A) – 24, Kolkata has erred in holding that in case of deduction of tax at source on salary