THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

12A) Nothing contained in sub-section (12) shall apply to any enterprise or undertaking which is transferred in a scheme of amalgamation or demerger on or after the 1st day of April, 2007.] 78 [(13) Nothing contained in this section shall apply to any Special Economic Zones notified on or after the 1st day of April, 2005 in accordance with

I.T.O (E) - 1,KOLKATA, KOLKATA vs. NATIONAL COUNCIL OF SCIENCE MUSEUM, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

12A of the Act, but however, noticed that the assessee got renewal of recognition of Scientific and Industrial Research Organizations (SIROS) from Deptt. of Science and Ind. Research for short DSIR for the period from 01.04.2007 to 31.03.2010 vide No.11/80/88-TV dt.08.06.2007. AO of the view that such recognition of DSIR is not an approval u/s 35(1

ITO(E), WD-1(3),KOLKATA,KOLKATA vs. SRI AUROBINDO INSTITUTE OF CULTURE, KOLKATA

In the result, the appeal of the revenue is dismissed

12A of the Income Tax Act. It has filed return of income declaring total income at Rs. Nil by claiming exemption under section 11 of the Income Tax Act. In the assessment order, the A.O. has disallowed the exemption amount of Rs. 32,68,920/- claimed by the assessee for the reason that the cost of concerned fixed assets

INTERNATIONAL SEAPORT (HALDIA) PVT. LTD.,KOLKATA vs. PCIT, -2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm International Seaport (Haldia) Pvt. Ltd. Pcit, 2 C/O S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 Nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aaaci9468D Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S. Datta, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 26.02.2026

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 2.1. Thus, the ld. AR submitted that the delay

ITO, WD-1(3), KOLKATA, KOLKATA vs. THE YOUNG MENS CHRITIAN ASSOICATION OF CALCUTTA, KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2010-11 Income Tax Officer (E) V/S. The Young Mens Ward-1(3), 6Th Floor, Chritian Association Of 10B, Middleton Row, Calcutta, 25, Jawarharlal Kolkata-71 Nehru Road, Kolkata-67 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 24-01-2018 सुनवाई क" तार"ख/Date Of Hearing 28-02-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-25, Kolkata Dated 21.03.2016. Assessment Was Framed By Dcit(Ex)-I,, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 25.03.2013 For Assessment Year 2010-11. The Revenue Has Raised Following Grounds:- “1. That On The Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Allowing Set Off Of Brought Forward Deficits Of Income & Expenditure Accounts Of Earlier Years With The Surplus Of The Current Year Beyond The Scope & Ambit Of Section 11 Of The Income Tax Act, 1961. 2. That On The Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Appreciating The Essence Of Section 11(2) Of The Income Tax Act, 1961 By Virtue Of Which Fifteen Per Cent Of The Surplus Can Be Set Apart Or Invested As Per Provisions Of Section 11(5), But No Set-Off Of Earlier Deficit Is Allowed To Be Set-Off From Future Surplus & The

B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2010-11 Income Tax Officer (E) V/s. The Young Mens Ward-1(3), 6th Floor, Chritian Association of 10B, Middleton Row, Calcutta, 25, Jawarharlal Kolkata-71 Nehru Road, Kolkata-67 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. CIT-DR अपीलाथ" क" ओर से

A T AND S INDIA PRIVATE LIMITED,NANJANGUD,MYSORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,KOLKATA-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit, Kolkata-2 A T & S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaeca2930J Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Abhijit Kundu, Dr Date Of Hearing: 09.12.2024 Date Of Pronouncement : 21.01.2025

12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECA2930J Assessee by : Shri Anup Sinha, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 09.12.2024 Date of pronouncement : 21.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order

VESUVIUS INDIA LIMITED,KOLKATA vs. ADDL. CIT, RANGE - 10, KOLKATA, KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

depreciation of equipment, outside services and overheads expenses: • Marketing, VIP and technical sales support (Service Category - 1') M/s Vesuvius India Ltd. ITA Nos.1333&1289/Kol/2017 ITA Nos.206 & 207/Kol/2018 Assessment Years: 2008-09, 2009-10 & 2010-11 • Human Resources support (Service Category - 2) • Finance, Information Systems, Business support and development, manufacturing, Engineering developments,(Service Category - 3) The basis of charge for Specific

ACIT, CIRCLE - 10(2), KOLKATA , KOLKATA vs. M/S. VESUVIUS INDIA LTD., , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

depreciation of equipment, outside services and overheads expenses: • Marketing, VIP and technical sales support (Service Category - 1') M/s Vesuvius India Ltd. ITA Nos.1333&1289/Kol/2017 ITA Nos.206 & 207/Kol/2018 Assessment Years: 2008-09, 2009-10 & 2010-11 • Human Resources support (Service Category - 2) • Finance, Information Systems, Business support and development, manufacturing, Engineering developments,(Service Category - 3) The basis of charge for Specific

ACIT, CIRCLE - 10(2), KOLKATA, KOLKATA vs. M/S. VESUVIUS INDIA LTD.,, KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

depreciation of equipment, outside services and overheads expenses: • Marketing, VIP and technical sales support (Service Category - 1') M/s Vesuvius India Ltd. ITA Nos.1333&1289/Kol/2017 ITA Nos.206 & 207/Kol/2018 Assessment Years: 2008-09, 2009-10 & 2010-11 • Human Resources support (Service Category - 2) • Finance, Information Systems, Business support and development, manufacturing, Engineering developments,(Service Category - 3) The basis of charge for Specific

ACIT, CIRCLE - 10(2), KOLKATA , KOLKATA vs. M/S. VESUVIUS INDIA LTD., , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

depreciation of equipment, outside services and overheads expenses: • Marketing, VIP and technical sales support (Service Category - 1') M/s Vesuvius India Ltd. ITA Nos.1333&1289/Kol/2017 ITA Nos.206 & 207/Kol/2018 Assessment Years: 2008-09, 2009-10 & 2010-11 • Human Resources support (Service Category - 2) • Finance, Information Systems, Business support and development, manufacturing, Engineering developments,(Service Category - 3) The basis of charge for Specific

M/S BANKURA UNNAYANI INSTITUTE OF ENGINEERING,BANKURA vs. ACIT CIRCLE - BANKURA, BANKURA, BANKURA

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

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravi[Assessment Year: 2008-09] Vs M/S. Bankura Unnayani Institute Of Acit, Engineering, At:Pohabagan, P.O.- Circle- Bhagabandh, Dist.-Bankura-722146. Bankura, Pan-Aaaab6545N Bankura. (Appellant) (Respondent) Appellant By Sh. Manish Tiwari, Ar Respondent By Sh. S.M.Surana, Advocate Date Of Hearing 10.07.2018 Date Of Pronouncement 24.08.2018 Order

B”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER [Assessment Year: 2008-09] vs M/s. Bankura Unnayani Institute of ACIT, Engineering, At:Pohabagan, P.O.- Circle- Bhagabandh, Dist.-Bankura-722146. Bankura, PAN-AAAAB6545N Bankura. (Appellant) (Respondent) Appellant by Sh. Manish Tiwari, AR Respondent by Sh. S.M.Surana, Advocate Date of Hearing 10.07.2018 Date of Pronouncement 24.08.2018 ORDER