MAITHAN CERAMIC LTD.,,KOLKATA vs. ACIT, CIRCLE 7(1),, KOLKATA

In the result, appeal of the assessee is dismissed

TDS, the same reads as follows :-\nMaithan Ceramic Limited\n(ANNEXURES TO FROM 3CD FOR THE YEAR ENDED 31.03.2011)\nANNEXURE - E\nPARTICULARS OF LOAN/DEPOSIT TAKEN/REPAID DURING THE YEAR IN EXCESS OF LIMIT U/S\n269SS/269T OF THE INCOME TAX ACT 1961 (Refer para 24 of Form 3CD for the year ended 31.03.2011)\nName, Address &\nP.A. No.\nOpening\nBalance\nDate\nAmount\nReceived

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

279,79,306 and ₹170,64,590/-; respectively as deleted in the CIT(A)’s identical detailed discussion. The same reads as under:- “20. DECISION: 1. I have carefully considered the submissions of the appellant-company in the light of the adjustments made by the Ld. TPO/ AO. The question involved ill the present ground is the determination

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

279,79,306 and ₹170,64,590/-; respectively as deleted in the CIT(A)’s identical detailed discussion. The same reads as under:- “20. DECISION: 1. I have carefully considered the submissions of the appellant-company in the light of the adjustments made by the Ld. TPO/ AO. The question involved ill the present ground is the determination

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

279,79,306 and ₹170,64,590/-; respectively as deleted in the CIT(A)’s identical detailed discussion. The same reads as under:- “20. DECISION: 1. I have carefully considered the submissions of the appellant-company in the light of the adjustments made by the Ld. TPO/ AO. The question involved ill the present ground is the determination

ITO, WD-40(3), KOLKATA, KOLKATA vs. M/S DAYAL ROADLINES, HOWRAH

Appeal is dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

TDS should have been deducted u/s.194C of the Act. On the these facts, the Hon'ble High Court observed and held as under :- "We heard the arguments of learned counsel. Under section 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract ITA No : 3536/Mum/2011 M/s. Bhail

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIR-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. ITO(TDS), DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIRCLE-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIR-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

1) / 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.3.2015. The appeal of the assessee for the Asst Year 2012-13 in ITA No. 1453/Kol/2016 is directed against the order of the ld CITA in Appeal No. 18/CIT(A)/DGP/2015-16 dated 30.3.2016 against the order of the Learned Deputy Commissioner of Income

BIMAL KUMAR SIKARIA,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA, KOLKATA

In the result, assessee`s appeal is partly allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Bimal Kumar Sikaria Vs. Acit, Circle-40, Kolkata 159, Ramdular Sarkar Street, Kolkata – 700006. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aurps0380C (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

TDS should have been deducted u/s.194C of the Act. On the these facts, the Hon'ble High Court observed and held as under :- "We heard the arguments of learned counsel. Under section 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract between the contractor

INCOME TAX OFFICER-WARD-30(2), KOLKATA, KOLKATA vs. JATINDRA NATH GHOSH, KOLKATA

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

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

TDS on the supply of materials and/or reimbursement of expenses as per provision of section 40(1)(ia) of the Act. Jatindra Nath Ghosh 6 5.5. I have gone through the assessment order passed by the A. O. and also have carefully considered the submissions and supporting vouchers made by the appellant, I find that there is sufficient force

SURENDRA KUMAR MITTAL,KOLKATA vs. ITO, WARD 45(2), KOLKATA, KOLKATA

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

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.563/Kol/2017 ("नधा"रणवष" / Assessment Year: 2010-11) Surendra Kumar Mittal Vs. Ito, Ward – 45(2), Kolkata

TDS should have been deducted u/s.194C of the Act. On the these facts, the Hon'ble High Court observed and held as under :- "We heard the arguments of learned counsel. Under section 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract between the contractor

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

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

1,15,00,000 u/s 2(22)(e) PF and ESI u/s - 27,126 53,507 34,631 2(24)(x) Disallowance of - - 4,23,358 91,306 Interest on IT, ST & TDS 6. Aggrieved the assessee preferred appeal before the ld. CIT(A) but failed to succeed on the issues, which are in challenge before

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

1,15,00,000 u/s 2(22)(e) PF and ESI u/s - 27,126 53,507 34,631 2(24)(x) Disallowance of - - 4,23,358 91,306 Interest on IT, ST & TDS 6. Aggrieved the assessee preferred appeal before the ld. CIT(A) but failed to succeed on the issues, which are in challenge before

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

1,15,00,000 u/s 2(22)(e) PF and ESI u/s - 27,126 53,507 34,631 2(24)(x) Disallowance of - - 4,23,358 91,306 Interest on IT, ST & TDS 6. Aggrieved the assessee preferred appeal before the ld. CIT(A) but failed to succeed on the issues, which are in challenge before