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 under section 194H of the Act on the same set of income oh which TCS has been collected will lead to double collection of tax on the same set of income which is not the purpose of the provisions of the Act. • that the Appellant should not be treated as assessee-in-default under section

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 under section 194H of the Act on the same set of income oh which TCS has been collected will lead to double collection of tax on the same set of income which is not the purpose of the provisions of the Act. • that the Appellant should not be treated as assessee-in-default under section

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]

42,469/-. The aforesaid sum was claimed by the assessee to be revenue generated by displaying advertisement on foot over bridge that had been developed by the assessee for various municipalities/corporations. It was explained by the assessee that the municipalities and corporations allow the assessee to develop infrastructural facility in the form of Foot Bridge and Roads (including road median

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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

Section 194H of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

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 of the Act was that there should be an income payable by the Assessee to the distributor. In other words the income accrued or belonging to the distributor should be in the hands of the assesses. Then out of that income, the Assessee had to deduct income tax thereon at the rate of 10% and then

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

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

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 194(C) and disallowed of Rs. 87,388/- on account of Studio Hire Charges and as discussed above, the CIT-A dismissed the appeal of the Assessee for non-appearance. 6. Before us, the Ld.AR argued that the assessee submitted through reply on 05-12-2008 during the assessment proceedings stating that he did not pay more than

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 to be deducted u/s. 194C or 194I for landing the aircrafts and parking thereof. The Hon’ble High Court of Delhi held that when the wheels of an aircraft coming into airport and touched the surface of the airfield and parking the aircraft in the airport is use of land and attracts the provisions of section 194I

DEEPAK BAJAJ ,KOLKATA vs. CIT- 14, KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2010-11

TDS liability of Rs.18,42,097/- as on 31.03.2010 was not paid during the previous year relevant to the A.Y. 2010-11. Hence, such expenses of Rs.l,80,53,232/- is liable to disallowed as per provision of Section