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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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]

b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow

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

Section 9(1)(vii)(b) of the Act and the appellant's payment of commission, without TDS will not be hit U/S 40(a)(i). Also, the jurisdictional High Court (Delhi HC) in CIT vs. Eon Technology Pvt. Ltd. 203 Taxman 268 (Delhi) has held, inter alia, as under - "When a non-resident agent operates outside the country no part

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

Section 9(1)(vii)(b) of the Act and the appellant's payment of commission, without TDS will not be hit U/S 40(a)(i). Also, the jurisdictional High Court (Delhi HC) in CIT vs. Eon Technology Pvt. Ltd. 203 Taxman 268 (Delhi) has held, inter alia, as under - "When a non-resident agent operates outside the country no part

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

3. We have given our thoughtful consideration to the Revenue’s instant former grievance. There is no dispute about the assessee having paid the impugned commission amount to its overseas agents without deducting TDS. The Revenue reiterates the Assessing Officer’s findings that the assessee ought to have deducted TDS since it had not obtained any certificate

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

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

B of the Act. 7.3 Section 195(1) of the Act deals with deduction of tax from payment to non- residents and foreign companies. Section 195(1) of the Act comes into play at a stage where the payer, who is enjoined to deduct the tax, either credit such income to the account of the payee or make payment thereof

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

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

B of the Act. 7.3 Section 195(1) of the Act deals with deduction of tax from payment to non- residents and foreign companies. Section 195(1) of the Act comes into play at a stage where the payer, who is enjoined to deduct the tax, either credit such income to the account of the payee or make payment thereof

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

TDS-3 Vs M/s Bajaj Hindusthan Ltd [ ITA No. 63/Mum/09]. I however find the submissions of the ld. AR to be untenable in the context of the amendments brought in Section 9(1)(vii) by the Legislature in the Finance Act, 2010. 5. The Explanation to Section 9(2) was inserted by the Legislature which clarified that irrespective whether services

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

3(b), Section 2(24) – which defines various kinds of "income" – inserted clause (x). This is a significant amendment, because Parliament intended that amounts not earned by the assessee, but received by it, - whether in the form of deductions, or otherwise, as receipts, were to be treated as income. The inclusion of a class of receipt, i.e., amounts received

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

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

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

b) where such loss or unabsorbed depreciation is not directly relatable to the undertakings transferred to the resulting company, be apportioned between the demerged company and the resulting company in the same proportion in which the assets of the undertakings have been retained by the demerged company and transferred to the resulting company, and be allowed to be carried forward

EXIMCORP INDIA (P) LTD. ,KOLKATA vs. ACIT,CIR-5(2),KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

TDS also rested with the assessee and not with any other entity. 3. We have carefully perused the documents placed before us, the orders of the authorities below and also carefully gone through the copies of various judgements supplied by the ld. A/R and also perused the authorities relied upon by both

EXIMCORP INDIA PRIVATE LIMITED. ,KOLKATA vs. ACIT,CIR-5(2),KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

TDS also rested with the assessee and not with any other entity. 3. We have carefully perused the documents placed before us, the orders of the authorities below and also carefully gone through the copies of various judgements supplied by the ld. A/R and also perused the authorities relied upon by both

ACIT, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

3. That the Ld. CIT(A) had wrongly opined that the services rendered by the assessee are in nature of legal and professional services and they are not covered by provisions of section 9(1)(vii)(b) explanation (2), therefore, no TDS