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

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

TDS statement and therefore fees would be levied even without the regulatory provision being found in section 200A for computation of fees. However, according to the Ld. AR, it is a settled position of law that when there is no decision of the jurisdictional High court, and if there is conflicting judgment of two non-jurisdictional High Courts

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 in accordance with the provisions of Section 194H of the Act. Accordingly, the addition of Rs. 1,98,05,460/- is upheld. Consequently, these grounds of appeal raised by the assessee are dismissed.” 3.3. Aggrieved with the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. Before us, the ld. Counsel for the assessee

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 in accordance with the provisions of Section 194H of the Act. Accordingly, the addition of Rs. 1,98,05,460/- is upheld. Consequently, these grounds of appeal raised by the assessee are dismissed.” 3.3. Aggrieved with the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. Before us, the ld. Counsel for the assessee

DCIT, CIRCLE - 11(1), KOLKATA , KOLKATA vs. M/S. DEY'S MEDICAL (U.P.) PVT. LTD., , KOLKATA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2005-06

section 40(a)(ia) was invoked to disallow these expenditures made in the garb of the term 'reimbursement' to avail the dual advantage of reducing profit of the assessee and TDS burden on the payees. He thus submitted that disallowance made by the ld. AOought to be restored. 6. We have heard the rival contentions and perused the material available

M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

TDS return under section 194IA was one of the criteria for selection of the case in scrutiny. The same was not properly verified by the A.O. (e) It is further seen that write off of fixed asset of Rs. 42,93,049/- as per clause 21(a) of TAR was not added back by the A.O during the course

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

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

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

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

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

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

YOGESH TRANSPORT PVT LTD,RAIPUR vs. INCOME TAX OFFICER, WD-1(1), KOLKATA, KOLKATA

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

Section 69C) and the related addition\nof 88% of lorry expenses as income are upheld due to the appellant's failure to\nprovide credible evidence, including valid> bills, vouchers, and proof of genuine\ntransportation expenses. The disallowance of Iprry expenses due to non-\ndeduction of TDS

M/S GHOSH & CHAKRABORTY TRANSPORT,BURDWAN vs. THE ITO, WD-2(1), ASANSOL, ASANSOL

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri P.M. Jagtap

88% therefore the receipts in all likelihood is transportation charges in hand of the transporters. C. considering the character of quantum of withdrawals, as pointed by Assessing Officer, being not round sums, the same is not an ordinarily cash withdrawal through the transporters. D. Since assessee has not obtained form 15-1 the post dated entry in books of accounts

HAYWIZZ HAVELOCK ISLAND RESORT,PORT BLAIR vs. ITO, WARD 3(4), PORT BLAIR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

88,715/-, had received rent as per TDS Form 26Q, section 1941(b) of the Act to the tune of ₹41,00,000/- which

SCARLET IMPEX,KOLKATA vs. A.C.I.T, CIRCLE-37, KOLKATA., KOLKATA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.2508/Kol/2013 ("नधा"रण वष" /Assessment Year:2010-2011) Scarlet Impex, Vs. Acit, Circle-37, Podder Court, 8Th Floor, 37, Ratu Sarkar Lane, Kolkata-700073 Gate No.2,18, Rabindra Sarani Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.:Aamfs 8725 L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri V.N.Purohit, Fca Revenue By : Shri Rajat Kumar Kureel, Jcit, Sr-Dr सुनवाई क" तार"ख / Date Of Hearing : 18/01/2017 घोषणा क" तार"ख/Date Of Pronouncement 20/01/2017 आदेश / O R D E R

TDS as per section 194C of the IT. Act. The section 194C sub section (5) as under:- . "No deduction shall be made from the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor, if such sum does not exceed [twenty] thousand rupees. Provided that where the aggregate