SRI GOPINATH GHORAI,PURBA MEDINIPUR vs. ACIT, CIR-27, HALDIA, HALDIA

In the result the appeal of the assessee is dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri S.S.Viswanethra Ravi, Jm ] I.T.A No. 01/Kol/2016 Assessment Year : 2005-06

35,13,044/-. Thereafter an application u/s 154 was moved by the assessee before AO on 12.11.2014 claiming that the payments made on account of tanker hire charges not being in pursuance of any contractual obligation, section 194C had no application and the order of AO passed u/s 143(3)/147 in not considering this aspect was wrong

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]

TDS was required to be made at 2%. 35. The AO referred to CBDT Circular No.715 dated 08.08.1995 wherein the scope of an advertising contract has been explained by CBDT as follows :- " .. Question 1 : What would be the scope of an advertising contract for the purpose of section

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

TDS is deductible u/s. 194 I of the Act. 12. Before us, the ld.AR filed a detailed paper book consisting of pages 1-140. The ld.AR referred to the provision u/sec 35 of Major Ports Act 1936 and submitted that the section

SRI SURYA PRAKASH BAGLA,KOLKATA vs. DCIT, CEN. CIR-VII, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 398/Kol/2014 Assessment Year : 2010-11 Shri Surya Prakash Bagla -Vs- Dcit, Central Circle-Vii, Kolkata [Pan: Aebpb 4558 F] (Appellant) (Respondent)

TDS to the tune of only Rs 2,00,040/- and self assessment tax of Rs 78,58,600/- paid on 14.9.2010. He did not take credit of tax paid in the sum of Rs 1,00,00,000/- on 23.7.2010 in the said original return filed on 15.9.2010. Since the ld AO had raised the very same issue

BOC INDIA LIMITED,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed as stated above

Bench: : Shri M. Balaganesh

TDS provisions for payments made on account of offshore supply of equipments. 8. We have heard the rival submissions and perused the material available on record. We find that the ld.AO was not justified in invoking the provisions of section 40(a)(ia) of the Act to make disallowance of Rs.72,89,71,972/-, because it is not in dispute

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

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

35 DTR (Del) 219 : (2010) 325 ITR 148 (Del) and Vodafone Essar Cellular Ltd. vs. Asstt. CIT (2010) 235 CTR (Ker) 393 : (2010) 45 DTR (Ker) 217 : (2010) 194 Taxman 518 (Ker) concurred with; Ahmedabad Stamp ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS

ITO, WARD-45(2), KOLKATA, KOLKATA vs. M/S ASHOK TRADING COMPANY, KOLKATA

In the result, Revenue’s appeal is partly allowed for statistical purpose

Bench: Shrin.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

35,105/- u/s. 68 on account of Advance from Sundry Debtors out of addition of Rs.2,95,105/- unjustifiable placing onus on the department and merely on thefact that the Assessing Officer has not verified independently from the concerned party M/s Ankita Enterprises in the remand proceedings while the assessee did not even supply the primary details viz., I.T. particulars