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

In the result, appeal of the assessee is allowed partly

28(iv) of the Act. Hence this ground of the assessee is allowed. Hence this ground of the assessee is allowed. Hence this ground of the assessee is allowed. 32. Ground No. 7: NON Ground No. 7: NON-GRANT OF DEDUCTION UNDER SECTION 35(1)(II) OF GRANT OF DEDUCTION UNDER SECTION

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

28. After drawing an analogy between the pre-amended proviso between Clause (2) and Clause (3) of section 194C(3) and the present amended section 194C(6) and 194C(7), Learned AR submitted that even on earlier occasions when the declaration obtained in Form 15I ( requirement similar to the PAN particulars under Sec. 194C(6)) obtained from the Transporter under

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]

TDS recoverable under section 28 read with section 37 of the Act and/or section 36(2) of the Act. 2(b) That

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]

TDS recoverable under section 28 read with section 37 of the Act and/or section 36(2) of the Act. 2(b) That

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28

M/S MRINALINI BIRI MANUFACTURING CO.,KOLKATA vs. D.C.I.T.,CIRCLE-8(1), KOLKATA

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

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.85/Kol/2020 ("नधा"रणवष" / Assessment Year:2012-13)

28. The intention of the Legislature in enacting the provision of section 40A(7) would be apparent from the notes on clauses of the amendment where in paragraph No. 46, after referring to the provisions of section 37(1) and section 36(1)(v), it was observed inter alia, as follows: "... A reading of these two provisions clearly shows that

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 liability and that there is no need to recognize such notional income as there is no provision either in section 2(24) or in section 28

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 liability and that there is no need to recognize such notional income as there is no provision either in section 2(24) or in section 28

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

TDS was made on the amount of ₹11,50,213/- and deposited by WBSCB on behalf of the appellant, there was no violation of section 194J of the Act and no penalty u/s 271C of the Act is imposable. 26.2 The assessee is directed to furnish evidence in this regard before the Ld. AO and the Ld. AO is directed

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S VANTAGE ADVERTISING PVT. LTD., CHENNAI

In the result the appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

28. The ld. Counsel for the assessee, on the other hand, pointed out that the only issue raised in ground no.4 by the revenue as to whether foot over bridges can be considered as development of road for the purpose of allowing deduction u/s 80IA of the Act. He pointed out that there is a reference to bus shelters