ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE EAST LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE EAST LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE SOUTH LTD.), KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 194H and the income tax or the TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct in our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch a the Management Information Scheme which has been sought to be relied upon for alleging that

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT (TDS) (2012) 345 ITR 288

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:-- (i) Section 40(a)(i) of the Act :-- "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:-- (i) Section 40(a)(i) of the Act :-- "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

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

288 ITR 408, SC), wherein it was held "That, in relation to offshore services, section 9(I)(vii)(c) required two conditions to be met: to be taxable in India the services which were the source of the income sought to be taxed had to be rendered in India as well as utilised in India. In this case, both these

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

288 ITR 408, SC), wherein it was held "That, in relation to offshore services, section 9(I)(vii)(c) required two conditions to be met: to be taxable in India the services which were the source of the income sought to be taxed had to be rendered in India as well as utilised in India. In this case, both these

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

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDAR, KOLKATA

In the result, the appeals of revenue are dismissed

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

TDS was not required to be deducted. We also note that the payments in question were made prior to circular No. 7/2009. On this aspect, there is no dispute. We, therefore, do not find any reason to interfere with the order passed by the tribunal deleting the addition made by the Assessing Officer under Section

DCIT,CIRCLE-52, KOLKATA, KOLKATA vs. SRI SUBHOTOSH MAJUMDER . S. JAMUMBDER &CO,, KOLKATA

In the result, the appeals of revenue are dismissed

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

TDS was not required to be deducted. We also note that the payments in question were made prior to circular No. 7/2009. On this aspect, there is no dispute. We, therefore, do not find any reason to interfere with the order passed by the tribunal deleting the addition made by the Assessing Officer under Section