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

disallowed on non-deduction of TDS, it is necessary to revisit the relevant provisions of the Act - Sections 5, 9, 195 and 40(a)(i). While Section 5 deals with scope of total income, Section 9 is about income deemed to accrue or arise in India. Further, retracing from Section 9(1

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

disallowed on non-deduction of TDS, it is necessary to revisit the relevant provisions of the Act - Sections 5, 9, 195 and 40(a)(i). While Section 5 deals with scope of total income, Section 9 is about income deemed to accrue or arise in India. Further, retracing from Section 9(1

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated Code. Section 195 appears in Chapter XVII which deals with collection

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80- ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' When the transaction does not atract the provisions of Section 9 of the Act, then there 16. is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

SINGHANIA & SONS (P) LTD,KOLKATA vs. ACIT, CIR. 10(2), KOLKATA

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

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz) Assessment Year: 2017-18 Singhania & Sons Pvt. Ltd…………...............................................................………………….............Appellant 3D, Duckback House 41, Shakespeare Sarani Kolkata – 700 017 [Pan : Aadcs 6078 A] Vs. Commissioner Of Income Tax (Appeals)- Nfac...............................................………..…......Respondent Appearances By: Shri Manoj Katarua, Advocate, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, D/R, Appearing On Behalf Of The Revenue.

disallowance u/s 14A r.w.r. 8D can be made while computing book profit of the assessee company u/s 115JB of the Act. company u/s 115JB of the Act. However, Clause (f) of Explanation 1 to Section

SIDDHI VINAYAKA GRAPHICS PVT. ,KOLKATA vs. A.D.I.T., CPC, BENGALURU/ACIT, CIRCLE - 7(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Gargi.T.A No.61/Kol/2023 Assessment Year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd.................................................……Appellant 58/5B, B.T. Road, Kolkata-700002 [Pan: Aakcs3206R] Vs. Adit, Cpc, Bengaluru/ Acit, Circle-7(2), Kolkata….…...................……........……...…..…..Respondent Appearances By: Shri P. R. Kothari, Fca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 13, 2023 Date Of Pronouncing The Order : May 16, 2023 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 30.11.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “For That On Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income Tax(Appeals), Nfac Erred In Sustaining The Addition On Account Of Alleged Late Deposit Of Employee’S Contribution To Pf/Esi Etc. To The Extent Of Rs.792872/- Made By The Ld. Assessing Officer In Summary Assessment.”

disallowance of deduction claimed under sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SIDDHI VINAYAKA GRAPHICS PVT. LTD.,KOLKATA vs. A.D.I.T., CPC, BENGALURU / I.T.O., CIRCLE - 7(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80- IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

disallowed as per Rule 8D. It is well settled in law that Section 115JB is a deeming provision and is therefore required to be strictly construed. Clause (f) of the said Section requires adjustment of 'expenditure relatable to exempt income'. The aforesaid expression is similar to the expression used in Section 14A(1

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

disallowed as per Rule 8D. It is well settled in law that Section 115JB is a deeming provision and is therefore required to be strictly construed. Clause (f) of the said Section requires adjustment of 'expenditure relatable to exempt income'. The aforesaid expression is similar to the expression used in Section 14A(1

PRATAP KUNDU,BANKURA JOGIPARA vs. INCOME TAX OFFICER, WARD-3(1), BANKURA, BANKURA

In the result, both the appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

FIRST CHOICE READY MIX,KOLKATA vs. I.T.O., WARD-50(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance made 43B read with section u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

section 271(1B) of the Act with retrospective effect from 1.4.1989 and the decision of the Hon’ble Delhi High Court in the case of Ms. Madhushree Gupta vs Union of India reported in 317 IR 107 (Del). In this judgement, the relevant operative portions are reproduced herein below:- “6. We shall now deal with the question whether proper satisfaction

M/S GREEN STAR CORPORATION,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2011-12

disallowance, if any, has to be made in the year in which they were claimed. It cannot be taxed as income of this year unless it falls under the provisions of section 41(1

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

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

disallowance under section 40(a)(ia) read with section 194G is highly debatable on which one possible view was taken by the Assessing Officer while completing the assessment under section 143(3)/144 wherein no disallowance under section 40(a)(ia) was made by him. It is well settled position of law that when a possible view has been taken

VISHNU COTTON MILLS LTD,2017-18 vs. AO, CIR.11, KOL, KOLKATA

In the result, both the appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1