DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

ia) of the Act on payments made to foreign parties for various services rendered. 13. Facts in brief are that the assessee has made payments to various foreign parties for different kind of services rendered by them. The assessee has duly deducted tax at source from the some payments u/s 195 of the Act wherever applicable. In some cases

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

ia) of the Act on payments made to foreign parties for various services rendered. 13. Facts in brief are that the assessee has made payments to various foreign parties for different kind of services rendered by them. The assessee has duly deducted tax at source from the some payments u/s 195 of the Act wherever applicable. In some cases

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

ia) of the Act on payments made to foreign parties for various services rendered. 13. Facts in brief are that the assessee has made payments to various foreign parties for different kind of services rendered by them. The assessee has duly deducted tax at source from the some payments u/s 195 of the Act wherever applicable. In some cases

ACIT, CIRCLE - 2(1) , KOLKATA vs. M/S. IXIA TECHNOLOGIES PVT. LIMITED , KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2009-10 Assistant Commissioner Of Ixia Technologies Pvt. Income-Tax, Circle-2(1), Limited (Now Merged With Kolkata. Keysight Technologies India Vs. Pvt. Limited) Infinity Tower-Ii, Block-Gp, Sector-V, 8Th Floor, Salt Lake City, Kolkata-700091. (Pan: Aaccc5468K) (Appellant) (Respondent)

disallowed the claim u/s. 10A in respect of receipt of refund of service tax by the assessee. 8. Per contra, Ld. Counsel for the assessee, at the outset submitted that rectification powers can be exercised only to rectify self-evident errors which are not debatable issues and do not require a lot of reasoning upon which two views are possible

PANISHEOLA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2019-2020 Panisheola Samabay Krishi Deputy Commissioner Of Unnayan Samity Limited, Income Tax, Circle 4(2), Bhagabatipur, Panisheola, Vs Kolkata, Haripal, Hooghly - 712405 Aayakar Bhawan, P-7, (Pan: Aaaap8740R) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent)

IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80- IE, if” with “sections 10AA or under any of the provisions of Chapter VI-A under the headings “C.- Deductions in respect of certain incomes”, if” was inserted by the Finance Act, 2021 w.e.f. 01.04.2021. The Ld. AR also relied upon the decision of the coordinate Benches

CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITY LTD.,BERHAMPORE, MURSHIDABAD vs. I.T.O., WARD - 56(3),, MURSHIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80- IE, if” with “sections 10AA or under any of the provisions of Chapter VI-A under the headings “C.- Deductions in respect of certain incomes”, if” was inserted by the Finance Act, 2021 w.e.f. 01.04.2021. The Ld. AR also relied upon the decision of the coordinate Benches

JASPAL SINGH BINDRA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

The appeal are allowed and the Ld

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2022-23

disallowing of FTC clam made by the petitioner und hence, the first respondent is directed to consider only on the aspect of rejection of FTC clam within a period of 8 weeks from the date of receipt of copy of this order" 17. Respectfully following the order of the Hon'ble Madras High Court in the case of Duraiswamy Kumaraswamy

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

ia) for non Deduction of TDS on account of advertisements. 6. That on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

ia) for non Deduction of TDS on account of advertisements. 6. That on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

ia) for non Deduction of TDS on account of advertisements. 6. That on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before

SHARAD KUMAR SINGH,KOLKATA vs. ACIT, CIR. 37(1), KOLKATA

In the result, the appeal of the is partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Acit, Sharad Kumar Singh Circle-3(1), Income Tax Office 10A, Norode Behari Mullick Road, 3, Government Place, Vs. Kolkata-700006, West Bengal West Bengal-700001 (Appellant) (Respondent) Pan No. Alqps3842K Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Kapil Mondal, Dr Date Of Hearing: 22.07.2025 Date Of Pronouncement: 17.09.2025

10A, Norode Behari Mullick road, 3, Government Place, Vs. Kolkata-700006, West Bengal West Bengal-700001 (Appellant) (Respondent) PAN No. ALQPS3842K Assessee by : Shri Sunil Surana, AR Revenue by : Shri Kapil Mondal, DR Date of hearing: 22.07.2025 Date of pronouncement: 17.09.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), KOLKATA vs. EMAMI LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

disallowance was made on the\nlast ray of assessment purely on suspicion.\n20. According to us, the fact that high profits were earned by the eligible unit in\ncomparison to other businesses by itself cannot lead to conclusion that the\ndeduction claimed u/s 80IE was excessive. In this regard, it would first be\nrelevant to examine theprovisions of sub-section