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

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

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

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

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

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

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

10. Contention -2 – Upto asst. yr. 2020-21, despite Hon'ble Supreme Court judgement in Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), prima facie adjustment u/s. 143(1)(a) of the Act cannot be made to disallow u/s. 36(1)(va) the employees' contribution to PF/ESI deposited belatedly after due date prescribed under relevant statute

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 115JB of However, Clause (f) of Explanation 1 to Section 115JB of the Act provides that the amount or amounts of expenditure relatable

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

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 ]

10. Further, just because, the payer / assessee has not obtained a specified declaration from the Revenue Authorities to the effect that the recipent is not liable to be taxed in India, in respect of the income embedded in the particular payment, the Assessing Officer cannot proceed on the basis that the payer has an obligation to deduct tax at source

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 ]

10. Further, just because, the payer / assessee has not obtained a specified declaration from the Revenue Authorities to the effect that the recipent is not liable to be taxed in India, in respect of the income embedded in the particular payment, the Assessing Officer cannot proceed on the basis that the payer has an obligation to deduct tax at source

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

10% and not more or fully disallowed.\n3. That on the facts and the circumstances of the case, the Ld. CIT(A) erred\nin correct in law as well as facts in deleting the disallowance of excess\ndepreciation of Rs.12,61,664/- claimed on building whereas the assessee\ncompany failed to substantiate its claim properly and had no approvals /\npermits

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

In the result, the appeal filed by the Revenue in ITA No

10% and not more or fully disallowed.\n3. That on the facts and the circumstances of the case, the Ld. CIT(A) erred\nin correct in law as well as facts in deleting the disallowance of excess\ndepreciation of Rs.12,61,664/- claimed on building whereas the assessee\ncompany failed to substantiate its claim properly and had no approvals /\npermits

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

In the result, the appeal filed by the Revenue in ITA No

10% and not more or fully disallowed.\n3. That on the facts and the circumstances of the case, the Ld. CIT(A) erred\nin correct in law as well as facts in deleting the disallowance of excess\ndepreciation of Rs.12,61,664/- claimed on building whereas the assessee\ncompany failed to substantiate its claim properly and had no approvals /\npermits

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.”

10. I.T.A No.61/Kol/2023 Assessment year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd. Upto asst. yr. 2020-21, despite Hon'ble Supreme Court judgement in Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), prima facie adjustment u/s. 143(1)(a) of the Act cannot be made to disallow u/s. 36(1)(va) the employees' contribution to PF/ESI deposited

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

10% and not more or fully disallowed.\n3. That on the facts and the circumstances of the case, the Ld. CIT(A) erred\nin correct in law as well as facts in deleting the disallowance of excess\ndepreciation of Rs.12,61,664/- claimed on building whereas the assessee\ncompany failed to substantiate its claim properly and had no approvals /\npermits

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

10 Siddhi Vinayaka Graphics Pvt. Ltd., AY: 2019-20 has, therefore, been pleaded that when the CPC makes the adjustment by disallowing the late payment then it can be said that the revenue was not justified in invoking the provisions of section 143(1

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

In the result, the both appeals of the Revenue are dismissed

Bench: Shri A. T. Varkey, Jm & Shri A.L.Saini, Am]

Section 80IB(10) including obtaining completion certificate from the local authority prior to 31.03.2012 and therefore allowed relief only in respect of the profits of Phase – I amounting to Rs.2,79,49,838/- and confirmed disallowance of the balance sum. The relevant findings of the Ld. CIT(A) were as follows: “4.8 From the rival contentions the first issue which

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

10,774/- made by the Assessing Officer invoking the provisions to section 43B of the Act for delay in depositing employees contribution to provident fund and employees state insurance. 5. Heard both the sides. At the outset, we note that the grounds of appeal relate to disallowance made 43B read with section u/s. 36(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

10. Upto asst. yr. 2020-21, despite Hon'ble Supreme Court judgement in Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), prima facie adjustment u/s. 143(1)(a) of the Act cannot be made to disallow u/s. 36(1)(va) the employees' contribution to PF/ESI deposited belatedly after due date prescribed under relevant statute if deposited within

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

10. Upto asst. yr. 2020-21, despite Hon'ble Supreme Court judgement in Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), prima facie adjustment u/s. 143(1)(a) of the Act cannot be made to disallow u/s. 36(1)(va) the employees' contribution to PF/ESI deposited belatedly after due date prescribed under relevant statute if deposited within

DCIT,CIRCLE-8, KOLKATA, KOLKATA vs. M/S. R.D. ESTATES & RESOURCES LTD, KOLKATA

In the result, the appeals of the revenue are dismissed and cross objections of the assessee are dismissed as not pressed

Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh

Section 80IB(10) of Income Tax Act, 1961, the disallowance, if any, should not be in entirety but proportionate disallowance should only be done. In other words, the disallowance should be to the extent of commercial portion of housing project. However, he found that, in the present case, the assessee had not claimed any deduction u/s.80IB( 10