DCIT, CIR-1(2), KOLKATA, KOLKATA vs. M/S THE JUTE CORPORATION OF INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz & Shri Aby T. Varkey, Hon’Ble) Assessment Year: 2008-09 Deputy Commissioner Of Income Tax, Circle-1(2), Kolkata........................………..…..........Appellant Vs. M/S. The Jute Corporation Of India Ltd...................................................…………...................Respondent 15N, Hudco Building Nellie Sengupta Sarani Kolkata – 700 087 [Pan : Aabct 8820 B] Appearances By: Shri Biswajit Syam, Advocate, Appeared On Behalf Of The Assessee. Shri T.P. Singh, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 16Th, 2021 Date Of Pronouncing The Order : September 8Th, 2021 Order Per P.M. Jagtap, Vice-, Kz :- This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 5, Kolkata, (Hereinafter The ‘Ld. Cit(A)’), Dt. 26/08/2019, Passed U/S 250 Of The Income Tax Act, 1961 (The ‘Act’).

TDS though these payments were liable to TDS No TDS was made on payment of Rs No TDS