SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

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

33,634/- for non-deduction of income tax at source on distributed\nprofit under section 194LBB of the Act though said Section 194LBB was\nPage | 5\nITA No.: 974, 975 & 2237/KOL/2024\n Assessment Year: 2012-13 & 2013-14\nRaiganj Central Co-Operative Bank Ltd.\ncame into operation from 01st day of June, 2015 i.e. not applicable for A.Y.\n2013

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

33,634/- for non-deduction of income tax at source on distributed profit under section 194LBB of the Act though said Section 194LBB was ITA No.: 974, 975 & 2237/KOL/2024 Assessment Year: 2012-13 & 2013-14 Raiganj Central Co-Operative Bank Ltd. came into operation from 01st day of June, 2015 i.e. not applicable for A.Y. 2013-14 and applicable

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]

section for any type of contractual payments.” 33. During the AY under consideration, the Assessee has deducted TDS under section

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

TDS on such payments. • All India Radio Commercial Broadcasting Service Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi V. Income-tax officer [2006] 8 SOT 513 (Delhi ITAT) • Bharti Airtel Limited vs DCIT [2015] 372 ITR 33 (Karnataka) • Additional Commissioner of Income-tax V. Pearl Bottling (P.) Ltd. ([2011] 10 taxmann.com 47 (Visakhapatnam ITAT) • Government Milk

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

TDS on such payments. • All India Radio Commercial Broadcasting Service Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi V. Income-tax officer [2006] 8 SOT 513 (Delhi ITAT) • Bharti Airtel Limited vs DCIT [2015] 372 ITR 33 (Karnataka) • Additional Commissioner of Income-tax V. Pearl Bottling (P.) Ltd. ([2011] 10 taxmann.com 47 (Visakhapatnam ITAT) • Government Milk

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H

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

TDS officer in applying the provisions of Section 194H of the Act to the case of the Appellant, without taking cognizance of the fact that the Appellant is not responsible to make any payment/credit to the prepaid distributors towards the discount extended to them and responsibility/obligation to make payment/credit is a condition precedent for application of section 194H