DCIT, CIRCLE - 57, KOLKATA, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD., KOLKATA

In the result, the appeal of revenue is dismissed

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

section 194D of the Act being insurance agent. According to Ld. Counsel, the payments are not in the nature of insurance commission rather these are contractual receipts but the AO i.e. Addl. CIT (TDS) has not accepted the explanation of the assessee and levied penalty for short deduction of tax to the tune of Rs.8,80,89

ALLAHABAD BANK,KOLKATA vs. D.C.I.T CIR - 6,KOLKATA., KOLKATA

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

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

89,045 under section 36(1)(viia) as referred to in Ground No.1 as above in disregard of the decision of the Hon'ble Income Tax Appellate Tribunal, Bangalore Bench in the case of Syndicate Bank (78 ITD 103) and solely relying on the CBDT’s Instruction No. 17 of 2008 dated 26.11.2008. 3. That, on facts as well

SRI SUNDAR SHAW L/H OF LATE LAL BEHARI SHAW,SOUTH 24 PARGANAS vs. ACIT, CIR-53, KOLKATA, KOLKATA

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

Bench: : Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

TDS u/s. 194C. Hence, an amount of Rs 89,37,395/- was added back to the income of the assessee due to violation of Sec. 40(a)(ia). 5. The CIT-A partly confirmed the addition made u/s. 40(a)(ia) of the Act by the AO on account of truck hire charges. The assessee and revenue both filed their

SHRI DILIP KUMAR NATHANY,KOLKATA vs. ITO, WARD-43(3), KOLKATA, KOLKATA

Bench: Shri S.S, Godaraassessment Year:2012-13

89,567/- against which expenses onward carriage, inward was claimed at Rs.3056235/-. The appellant was asked to explain the failure of non-compliance of 40a(ia) of the I.T Act along with name and address of the concerned person to whom payment of transportation was made with the respective vehicle used for taking delivery of purchases of goods. The appellants

INCOME TAX OFFICER-WARD-30(2), KOLKATA, KOLKATA vs. JATINDRA NATH GHOSH, KOLKATA

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

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

section 40(a)(ia) of the Act referring to his discussion at para-6.6 of the said assessment order, it appears that the total addition of Rs. 1,22,89,774/- consist of Rs. 3,64,349/- and Rs. 3,89,145/- for short deduction of TDS

ACIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S TCG FACILITIES MANAGEMENT PVT LTD., KOLKATA

In the result, the appeal of the assessee is allowed for statistical purpose and the appeal of the revenue is dismissed

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1631/Kol/2016 ("नधा"रणवष" / Assessment Year:2010-11)

section 14A of the Act. Hence, we confirm the order passed by ld CIT(A). We note that as regards to Maintenance charges of F.Y. 2008-09 taken in the Profit and Loss account in F.Y.2008-09 but TDS deducted by the party this year on Rs.8,89

TCG FACILITIES MANAGEMENT SERVICES PVT LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purpose and the appeal of the revenue is dismissed

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1631/Kol/2016 ("नधा"रणवष" / Assessment Year:2010-11)

section 14A of the Act. Hence, we confirm the order passed by ld CIT(A). We note that as regards to Maintenance charges of F.Y. 2008-09 taken in the Profit and Loss account in F.Y.2008-09 but TDS deducted by the party this year on Rs.8,89

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

ABHISHEK ENTERTAINMENT AND FOODS PVT. LTDD,KOLKATA vs. PCIT-3, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

sections of the Act whereas according to the ledger details the TDS on expenditure should have been made on Rs.1,32,89

SHRI PAWAN KUMAR RUIA. ,KOLKATA vs. DCIT,CIR- 30, KOLKATA. , KOLKATA

In the result, the appeal is allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1197/Kol/2023 Assessment Year: 2014-15 Shri Pawan Kumar Ruia…..…….…....…………….......…....………....Appellant 5, Sunny Park, Kolkata – 700019. [Pan: Acnpr3823K] Vs. Dcit, Circle-30, Kolkata.......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Sailen Samadder, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 30, 2024 Date Of Pronouncing The Order : September 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is Relating Non-Credits Of Tds Of Rs.95,80,949/- Out Of Total Tds Claim Of Rs.2,18,82,526/-. 3. The Brief Facts Of The Case Are That The Assessee Is An Individual & Derived Salary Income & Income From Other Sources. The Assessee Filed Its Return Of Income On 17.07.2014 Declaring A Total Income Of Rs.6,52,52,390/-. The Assessment Was Completed U/S 143(3) Vide Order Dated 17.12.2016 At A Total Income Of Rs.6,86,66,708/-. The Assessee

89, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee;' 7. On going through section 143(1) of the Act, it becomes ostensible

SHRI DEEPAK KUMAR RUIA,KOLKATA vs. DCIT, CIR. 32(1), KOLKATA

In the result, the appeal is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

89, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee;’ 7. On going through section 143(1) of the Act, it becomes ostensible

VISHAL PACHISIA,KOLKATA vs. ITO,WD-44(1),KOLKATA, KOLKATA

In the result, the appeal is allowed

Bench: Sri Rajesh Kumar & Sonjoy Sarma

89, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee;’ 7. On going through section 143(1) of the Act, it becomes ostensible

IVL DHUNSERI PETROCHEM INDUSTRIES PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1712/Kol/2024 (नििाारण वर्ा / Assessment Year : 2020-2021) Ivl Dhunseri Petrochem Vs Dcit, Circle-11(1), Kolkata Industries Pvt. Ltd. Dhunseri House, 4A Woodburn Park, L.R.Sarani, West Bengal-700020 Pan No. :Aafcd 5214 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Akkal Dudhewala, Ca & Vidhi Ladia, Ca राजस्व की ओर से /Revenue By : Pradip Kumar Mondal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 19/03/2025 घोषणा की तारीख/Date Of Pronouncement : 23/04/2025 आदेश / O R D E R Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Dated 26/07/2024, Passed By The Assessment Unit, National Faceless Assessment Centre U/S.143(3) R.W.S.144C(13) R.W.S.144B Of The Act, For The Assessment Year 2020-2021 On The Following Grounds :- 1.(A) For That On The Facts & In The Circumstances Of The Case & In Law, The Tpo Erred In Making A Downward Adjustment Of Rs.24,72,79,392/- In Respect Of The Transfer Value Of Power By The Captive Power Plant At Haldia, West Bengal. (B) For That On The Facts & In The Circumstances Of The Case & In Law, The Methodology Followed By The Assessee To Benchmark The Arm'S Length Value Of The Power Transferred By The Eligible Unit To The Non-Eligible Unit Fulfilled The Internal Cup Parameters & In That View Of The Matter The Transfer Pricing Adjustment Made By The Tpo Was Impermissible On The Given Facts & In Law. (C) For That On The Facts & In The Circumstances Of The Case & In Law, The Manner In Which The Drp/Tpo Has Benchmarked

TDS of Rs.1,47,89,550/- and TCS of Rs. 1,93,442/- while computing the tax payable/refundable. 5. For that on the facts and in the circumstances of the case and in law, the NFAC was unjustified in not granting credit for DDT taxes of Rs. 1,31,04,000/- paid

SARAT CHATTERJEE & CO. ( vs. P) PVT. LTD.,HOOGHLYVS.ITO, (INTERNATIONAL TAXATION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

89 Comp Cas 547. A detailed written submission was also made by the ld. D/R. 6. We find that the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra) had held as follows:- “Section 206AA, read with sections 90 and 195, of the Income-tax Act, 1961 and article 12 of OECD Model Convention - Deduction

SARAT CHATTERJEE & CO. ( vs. P) PVT. LTD.,HOOGHLYVS.ITO, (INTERNATIONAL TAXATION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

89 Comp Cas 547. A detailed written submission was also made by the ld. D/R. 6. We find that the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra) had held as follows:- “Section 206AA, read with sections 90 and 195, of the Income-tax Act, 1961 and article 12 of OECD Model Convention - Deduction

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

TDS deductible u/s 194H of the Act @ 10.3% of the discount price of Rs.11,82,71,758/- and Rs.2,85,89,546/- (assessment yearwise), coming to Rs.1,21,81,991/- in former and Rs.2,85,89,546/- in latter assessment year; respectively. The Revenue’s grievance therefore appears to be directed against the CIT(A)’s action in restoring

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

TDS deductible u/s 194H of the Act @ 10.3% of the discount price of Rs.11,82,71,758/- and Rs.2,85,89,546/- (assessment yearwise), coming to Rs.1,21,81,991/- in former and Rs.2,85,89,546/- in latter assessment year; respectively. The Revenue’s grievance therefore appears to be directed against the CIT(A)’s action in restoring

M/S IDEA CELLULAR LTD.,KOLKATA vs. ACIT (TDS)-58, KOLKATA, KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

TDS deductible u/s 194H of the Act @ 10.3% of the discount price of Rs.11,82,71,758/- and Rs.2,85,89,546/- (assessment yearwise), coming to Rs.1,21,81,991/- in former and Rs.2,85,89,546/- in latter assessment year; respectively. The Revenue’s grievance therefore appears to be directed against the CIT(A)’s action in restoring