M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

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 234B of the Act. All the above grounds are without prejudice to each other. The appellant craves leave to add, amend, vary omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant prays that appropriate relief be granted based on the said grounds

UNIVERSAL INDUSTRIAL FUND LTD.,KOLKATA vs. DCIT, C IRCLE- 6, KOLKATA, KOLKATA

In the result, assessee’s appeal stands partly allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2007-08

section 14A cannot be imported into clause (f) of the Explanation to sec. 115JA of the Act. In this view of the matter, we therefore, delete the disallowance of expenses confirmed by the CIT(A) while computing book profit under sec. 115JB of the Act. In other words, no addition to the book profit shall be made on account

ITO, WARD - 12(4), KOLKATA vs. M/S. HALDIA PETROCHEMICALS LTD., KOLKATA

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

depreciation under section 32 of the Income-tax Act. 7. For that the CIT(A) erred in upholding the disallowance of the payment of Rs.90.36 million made to WBIDC as unsubstantiated. 8. For that the CIT(A) erred in holding that the provisions of section 14A and rule 8D were applicable in respect of the dividend of Rs.18

HALDIA PETROCHEMICALS LIMITED,KOLKATA vs. JCIT, RANGE - 12, KOLKATA

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

depreciation under section 32 of the Income-tax Act. 7. For that the CIT(A) erred in upholding the disallowance of the payment of Rs.90.36 million made to WBIDC as unsubstantiated. 8. For that the CIT(A) erred in holding that the provisions of section 14A and rule 8D were applicable in respect of the dividend of Rs.18

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S PHILIPS INDIA LTD., KOLKATA

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

234B of the Act. 11. Interest under section 234D 11.1. The Learned AO erred in levying interest of Rs. 1,61,67,498 under section 234D of the Act. 12. Interest under section 244A 12.1. The Learned AO erred in recovering interest of Rs. 42,39,613 under section 244A of the Act. 13. Penalty

M/S PHILIPS INDIA LTD.,KOLKATA vs. DCIT, CIR-12(2), KOLKATA, KOLKATA

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

234B of the Act. 11. Interest under section 234D 11.1. The Learned AO erred in levying interest of Rs. 1,61,67,498 under section 234D of the Act. 12. Interest under section 244A 12.1. The Learned AO erred in recovering interest of Rs. 42,39,613 under section 244A of the Act. 13. Penalty

M/S. IMC LTD.,KOLKATA vs. DCIT, CIRCLE - 11, KOLKATA, KOLKATA

Appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

234B is not chargeable if the assessee pays taxes under MAT provisions. 6. That the appellant craves leave to add to and/or alter, amend, modify or rescind the grounds hereinabove before or at the hearing of this appeal.” 4. First issue raised by assessee in this appeal is that Ld. CIT(A) erred in directing the Assessing Officer to compute

DCIT, CIRCLE - 11, KOLKATA, KOLKATA vs. M/S. IMC LTD., KOLKATA

Appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

234B is not chargeable if the assessee pays taxes under MAT provisions. 6. That the appellant craves leave to add to and/or alter, amend, modify or rescind the grounds hereinabove before or at the hearing of this appeal.” 4. First issue raised by assessee in this appeal is that Ld. CIT(A) erred in directing the Assessing Officer to compute

DCIT, CIRCLE - 11, KOLKATA, KOLKATA vs. M/S. I M C LTD, KOLKATA

Appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

234B is not chargeable if the assessee pays taxes under MAT provisions. 6. That the appellant craves leave to add to and/or alter, amend, modify or rescind the grounds hereinabove before or at the hearing of this appeal.” 4. First issue raised by assessee in this appeal is that Ld. CIT(A) erred in directing the Assessing Officer to compute

DCIT, CIR-10, KOLKATA, KOLKATA vs. M/S ICI INDIA LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

234B and Rs.2,23,617 under section 201(IA) of IT Act.” 26. At the time of hearing Ld. AR of assessee submitted that he has been instructed not to press ground No.1 to 3, 5, 6 & 11 of this appeal. Ld. DR raised no objection regarding the action of Ld. AR for not pressing these grounds. Hence, we dismiss

ICI INDIA LTD.,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

234B and Rs.2,23,617 under section 201(IA) of IT Act.” 26. At the time of hearing Ld. AR of assessee submitted that he has been instructed not to press ground No.1 to 3, 5, 6 & 11 of this appeal. Ld. DR raised no objection regarding the action of Ld. AR for not pressing these grounds. Hence, we dismiss

ACIT, CIR-10, KOLKATA, KOLKATA vs. M/S ICI INDIA LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

234B and Rs.2,23,617 under section 201(IA) of IT Act.” 26. At the time of hearing Ld. AR of assessee submitted that he has been instructed not to press ground No.1 to 3, 5, 6 & 11 of this appeal. Ld. DR raised no objection regarding the action of Ld. AR for not pressing these grounds. Hence, we dismiss