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1,145 results for “TDS”+ Section 5(1)(c)clear

Sorted by relevance

Mumbai4,051Delhi3,898Bangalore2,194Chennai1,576Kolkata1,145Pune819Patna503Ahmedabad439Cochin421Hyderabad404Jaipur321Indore303Karnataka299Chandigarh227Raipur204Nagpur148Visakhapatnam133Lucknow119Surat105Rajkot88Dehradun68Jodhpur59Cuttack56Amritsar40Guwahati37Panaji31Telangana30SC25Agra19Jabalpur18Kerala16Ranchi13Allahabad13Himachal Pradesh8Varanasi6Calcutta6Rajasthan5Punjab & Haryana4Orissa2Uttarakhand2A.K. SIKRI ROHINTON FALI NARIMAN1J&K1

Key Topics

Section 143(3)85Section 4070Addition to Income61Section 26357TDS42Disallowance41Deduction41Section 200A28Section 194C26Section 14A

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

ITA 1615/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Dec 2018AY 2011-12

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

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

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

Showing 1–20 of 1,145 · Page 1 of 58

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24
Section 6820
Section 234E16

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

ITA 1616/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 Dec 2018AY 2012-13

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

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

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

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

Appeal is dismissed

ITA 1354/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Dec 2019AY 2013-14

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

Section 143(3)Section 5(2)(b)Section 9(1)

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

ACIT, CIR-1(2), KOLKATA, KOLKATA vs. THE JUTE CORPORATION OF INDIA LTD.,, KOLKATA

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 2305/KOL/2017[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Acit, Circle 1(2), Kolkata Vs. The Jute Corporation Of India Ltd. Ayakar Bhawan, P-7, Chowringhee Hudco Building, 15N, Nellie Square, R.No.14, 7Th Floor, Kolkata – Sengupta Sarani, Kolkata-700 700 069. 087. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabct 8820 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri B. Syam, FCAFor Respondent: Shri C. J. Singh, Sr. DR

section 43B(f) of the Act. Therefore, the stay of Hon'ble High Court order has wider ramification and its scope is not limited only to the parties to the suit. Therefore, the order of High Court in the case of Exide Industries Ltd. (supra) is at present not operational. Therefore, in the light of the above situation, we direct

THE JUTE CORPORATION OF INDIA LTD.,KOLKATA vs. DCIT CIR.-1, KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 2318/KOL/2016[2008-09]Status: DisposedITAT Kolkata30 Nov 2018AY 2008-09

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Acit, Circle 1(2), Kolkata Vs. The Jute Corporation Of India Ltd. Ayakar Bhawan, P-7, Chowringhee Hudco Building, 15N, Nellie Square, R.No.14, 7Th Floor, Kolkata – Sengupta Sarani, Kolkata-700 700 069. 087. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabct 8820 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri B. Syam, FCAFor Respondent: Shri C. J. Singh, Sr. DR

section 43B(f) of the Act. Therefore, the stay of Hon'ble High Court order has wider ramification and its scope is not limited only to the parties to the suit. Therefore, the order of High Court in the case of Exide Industries Ltd. (supra) is at present not operational. Therefore, in the light of the above situation, we direct

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

Appeals are dismissed

ITA 1145/KOL/2015[2013-2014]Status: DisposedITAT Kolkata27 Jun 2018AY 2013-2014

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

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR
Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] ITA Nos.1144 & 1145/Kol/2015 Assessment Years : 2012-13 & 2013-14 A.C.I.T., Circle-2, -versus- Lux Industries Ltd. Kolkata Kolkata (PAN: AAACL 5023 B) (Appellant) (Respondent) For the Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DR For the Respondent: Shri Amit Agarwal, AR Date of Hearing : 14.06.2018. Date of Pronouncement : 27.06.2018. ORDER

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

Appeals are dismissed

ITA 1144/KOL/2015[2012-2013]Status: DisposedITAT Kolkata27 Jun 2018AY 2012-2013

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

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR
Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] ITA Nos.1144 & 1145/Kol/2015 Assessment Years : 2012-13 & 2013-14 A.C.I.T., Circle-2, -versus- Lux Industries Ltd. Kolkata Kolkata (PAN: AAACL 5023 B) (Appellant) (Respondent) For the Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DR For the Respondent: Shri Amit Agarwal, AR Date of Hearing : 14.06.2018. Date of Pronouncement : 27.06.2018. ORDER

DCIT, C.C. I, KOLKATA, KOLKATA vs. AMARNATH SHROFF, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1494/KOL/2010[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

1)(c) of the Act, the CIT(A) was of the view that to claim immunity under Clause (2) of Explanation 5 to section 271 of the Act the assessee had to satisfy the following three conditions : (i) Such income has been disclosed in a statement u/s 132(4) of the Act. ITA Nos.1797 to 1800/Kol/2009&1494 to 1497Kol/2010-Amar Nath

AMAR NATH SHROFF,KOLKATA vs. DY. COMMISSIONER OF INCOME TAX, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1797/KOL/2009[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

1)(c) of the Act, the CIT(A) was of the view that to claim immunity under Clause (2) of Explanation 5 to section 271 of the Act the assessee had to satisfy the following three conditions : (i) Such income has been disclosed in a statement u/s 132(4) of the Act. ITA Nos.1797 to 1800/Kol/2009&1494 to 1497Kol/2010-Amar Nath

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

In the result, the appeal of the assessee is allowed

ITA 140/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Sept 2019AY 2014-15

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

Section 133(6)Section 201(1)Section 250Section 9(1)(vii)Section 9(2)

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

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

In the result, the appeal of the assessee is dismissed

ITA 701/KOL/2023[2015-16]Status: DisposedITAT Kolkata05 Aug 2024AY 2015-16

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

Section 115JSection 195Section 195(1)Section 2Section 40

5(2). If that be so, income-tax thereon would be deductible at source under section 195(1). [Para 9.2] Page 10 of 20 I.T.A. Nos.: 701 & 702/KOL/2023 AYs: 2015-16 & 2016-17 Eximcorp India Private Limited. Under the MOA, the assessee was responsible for paying to the seller non- resident, the amounts specified therein for the purchase

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

In the result, the appeal of the assessee is dismissed

ITA 702/KOL/2023[2016-17]Status: DisposedITAT Kolkata05 Aug 2024AY 2016-17

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

Section 115JSection 195Section 195(1)Section 2Section 40

5(2). If that be so, income-tax thereon would be deductible at source under section 195(1). [Para 9.2] Page 10 of 20 I.T.A. Nos.: 701 & 702/KOL/2023 AYs: 2015-16 & 2016-17 Eximcorp India Private Limited. Under the MOA, the assessee was responsible for paying to the seller non- resident, the amounts specified therein for the purchase

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

5. On merits, he submitted that Ground No. 2.1. to 2.4. is not pressed. On merits, he submitted that Ground No. 2.1. to 2.4. is not pressed. On merits, he submitted that Ground No. 2.1. to 2.4. is not pressed. 6. On Ground No. 3, foreign tax credited, the ld. Counsel for the assessee On Ground No. 3, foreign

M/S GREEN STAR CORPORATION,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed in part

ITA 2463/KOL/2017[2011-12]Status: DisposedITAT Kolkata09 Apr 2021AY 2011-12

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2011-12

Section 143(3)Section 250Section 41(1)

5] [In favour of assessee] 10. The learned DR has relied upon the following decisions in support of his contention where the assessee is not able to prove the genuineness of the liability, they can be brought to tax u/s 41(1) of the Act. a) In the case of ACIT vs. Dattatray Poultry Breeding Farm (P) Ltd, 95 Taxmann.com

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

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

5 thereof which takes within its purview the territorial nexus on the basis whereof tax is required to be levied. Whatever is payable to a non- resident by way of FTS would not always come within the purview of section 9(1)(vii)(c) of the Act. It must have sufficient territorial nexus with India so as to furnish

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

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

5 thereof which takes within its purview the territorial nexus on the basis whereof tax is required to be levied. Whatever is payable to a non- resident by way of FTS would not always come within the purview of section 9(1)(vii)(c) of the Act. It must have sufficient territorial nexus with India so as to furnish

M/S BALMER LAWRIES & CO. LTD.,KOLKATA vs. INCOME TAX OFFICER(IT) WD-1(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 M/s Balmer Lawrie & Co. V/s. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [PAN No. AABCB 0984 E] Bhawan (Poorva), 2nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri

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

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

5, relying on the Judgement of Hon'ble MumbaiITAT, in the case of Mukund Ltd., held that the payment of Interest on delayed paymentof TDS is an allowable expenditure u/s 37(1) of the Act. 4.7 Now, I refer to another Judgement of Hon'ble Kolkata Tribunal in the case ofNaaraayani Sons Pvt. Ltd., placed at pages

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

ITA 575/KOL/2021[2013-14]Status: DisposedITAT Kolkata18 May 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 200ASection 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

SUVAPRASANNA BHATTACHARYA,KOLKATA vs. ACIT, CIRCLE - 55, KOLKATA, KOLKATA

In the result, appeal filed by assessee is allowed

ITA 1303/KOL/2010[2006-07]Status: DisposedITAT Kolkata06 Nov 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07 Suvaprasanna Bhatacharya V/S. Acit, Circle-55, Bh-167, Salt Lake, Sector- 54/1, Rafi Ahmed Ii, Kolkata-700 016 Kidwai Road, [Pan No.Aedpb 2611 R] Kolkata – 700 016 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 131Section 131(1)Section 142(1)Section 271(1)Section 28

TDS (-) 1,29,449 Total 25,23,977 ITA No.1303/Kol/2010 A.Y. 2006-07 Suvaprasanna Bhattacharya v. ACIT, Cir-55, Kol. Page 5 Advance tax paid (-) 25,000 Total 24,98,977 Less paid u/s. 140A (-) 6,600 Total 24,92,377 Add 234B 7,50,419 Add 234C 123 Total Tax payable 30,23,135” In this appeal challenge