M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page

ITO(TDS),WD-58(4),KOLKATA, KOLKATA vs. M/S. PACEMAN SALES PROMOTION PVT LTD., KOLKATA

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous

Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh

TDS), Ward 58(4), Kolkata Pvt. Ltd (Cross objector/assessee) (Department) For the Appellant/department: Shri Tanuj Kr. Neogi, JCIT, ld.Sr.DR For the Respondent/assessee: Shri Rajaram Choudhury, CA, ld.AR Date of Hearing: 22-04-2016 Date of Pronouncement: 11 -5 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue and cross objection of the assessee arise out of the order

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]

58,898/- Rule 8D(2)(i) 0.5% of average value of investments Rs.8,72,853/- TOTAL Rs.19,10,251/- Less: Amount suo moto disallowed by the assessee Rs. 77,500/- Rs.18,32,751/- 32. Aggrieved, assessee preferred an appeal before the Ld. CIT(A) who gave relief to the assessee by holding as under: “The Assessing Officer, in paragraph

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

4,56,716/- Secondary Scheme-Kind 5212 1,44,01,732/- Secondary Scheme-Non Kind 5212 8,14,23,721/- Total 10,26,18,968/- 6.2.2. It is also observed that the assessee during the TDS assessment proceedings, had affirmed the issue that the alleged Credit Notes were issued Page 6 of 22 I.T.A. Nos.: 1925 & 1947/KOL/2024 Assessment Year

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

4,56,716/- Secondary Scheme-Kind 5212 1,44,01,732/- Secondary Scheme-Non Kind 5212 8,14,23,721/- Total 10,26,18,968/- 6.2.2. It is also observed that the assessee during the TDS assessment proceedings, had affirmed the issue that the alleged Credit Notes were issued Page 6 of 22 I.T.A. Nos.: 1925 & 1947/KOL/2024 Assessment Year

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

section 40(a)(ia) of the Act, the Ld. AO\nis directed to delete the addition in the event of the assessee filing\nevidence for payment of tax on this amount by the payees or furnishing\nthe copy of the agreement, which shall be examined by the AO for\ndeleting the addition as per law. Hence, this ground of appeal

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

section 40(a)(ia) of the Act, the Ld. AO is directed to delete the addition in the event of the assessee filing evidence for payment of tax on this amount by the payees or furnishing the copy of the agreement, which shall be examined by the AO for deleting the addition as per law. Hence, this ground of appeal

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

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 195 of the Act for issuing NIL tax withholding Certificate. This application was rejected by the Assessing Officer as well as by the learned CIT(A). It was in these circumstances that the learned Delhi Bench of the Tribunal upheld the claim of the Revenue that it was for the Assessing Officer to determine what portion of the payments

ITO(TDS),WD-58(4),KOLKATA, KOLKATA vs. SRI NIRMAL KUMAR KEJRIWAL., KOLKATA

In the result, the appeals of the revenue are allowed and the cross objection of the assessee is dismissed as infructuous

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

TDS) Ward 58(4) (Cross Objector/assessee) (Department) For the Appellant/department: None appeared For the cross objector/assessee: Shri A.K.Tibrewal, FCA, ld.AR Date of Hearing: 30-03-2016 Date of Pronouncement: 6-4 -2016 ORDER SHRI M.BALAGANESH, AM These appeals of the revenue and cross objection of the assessee arise out of the consolidated order of the Learned CIT(A)-I, Kolkata

M/S SALARPURIA SOFT ZONE,KOLKATA vs. J.C.I.T RG - 56,KOLKATA, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

4. For that in view of the facts and circumstances the AO is wholly unjustified in disallowing Rs.7,42,03,845/- being 50% of the interest paid on estimate and on suspicions and surmises and the CIT(A) is wholly unjustified to confirm the disallowance to the extent of Rs.2,18,70,815/- and in view of the facts

I.T.O WD - 56(2),KOLKATA, KOLKATA vs. SALARPURIA SOFT ZONE, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

4. For that in view of the facts and circumstances the AO is wholly unjustified in disallowing Rs.7,42,03,845/- being 50% of the interest paid on estimate and on suspicions and surmises and the CIT(A) is wholly unjustified to confirm the disallowance to the extent of Rs.2,18,70,815/- and in view of the facts

M/S SALARPURIA SOFT ZONE,KOLKATA vs. J.C.I.T RG - 56,KOLKATA, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

4. For that in view of the facts and circumstances the AO is wholly unjustified in disallowing Rs.7,42,03,845/- being 50% of the interest paid on estimate and on suspicions and surmises and the CIT(A) is wholly unjustified to confirm the disallowance to the extent of Rs.2,18,70,815/- and in view of the facts