DCIT, CIR-8(1), KOLKATA, KOLKATA vs. M/S EIH LTD., KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

115P of the Act in accordance with law. Accordingly, the Ground No. 8 raised by the assessee is allowed for statistical purposes. 9. The Ground Nos. 9 & 10 raised by the assessee are general in nature and does not require any specific adjudication. 10. COMMISSION & SITTING FEES PAID TO DIRECTORS WITHOUT DEDUCTION OF TAX AT SOURCE DISALLOWED

EIH LTD.,KOLKATA vs. THE DCIT, CIR-8(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

115P of the Act in accordance with law. Accordingly, the Ground No. 8 raised by the assessee is allowed for statistical purposes. 9. The Ground Nos. 9 & 10 raised by the assessee are general in nature and does not require any specific adjudication. 10. COMMISSION & SITTING FEES PAID TO DIRECTORS WITHOUT DEDUCTION OF TAX AT SOURCE DISALLOWED

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

disallowed in the computation of income. Now, Section 80G of the Act comes into play if any of the donations is eligible for deduction u/s 80G of the Act. It is not in dispute before us that the organizations to which the alleged donation has been given are registered u/s 12A of the Act holds the approval of Section

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

115P of the Act. Thus, Ground No. 3 is also allowed in favour of the assessee, more so when the same has been allowed in favour of the assessee by the coordinate bench of the Tribunal A.Y. 2010-11. 11. Ground nos. 4 to 9 are regarding the Ld. AO making disallowance

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. A.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

115P of the Act. Thus, Ground No. 3 is also allowed in favour of the assessee, more so when the same has been allowed in favour of the assessee by the coordinate bench of the Tribunal A.Y. 2010-11. 11. Ground nos. 4 to 9 are regarding the Ld. AO making disallowance

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(1), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

115P of the Act. Thus, Ground No. 3 is also allowed in favour of the assessee, more so when the same has been allowed in favour of the assessee by the coordinate bench of the Tribunal A.Y. 2010-11. 11. Ground nos. 4 to 9 are regarding the Ld. AO making disallowance

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

section 143(3) of the Act wherein\nthe status of the assessee is taken as company without any basis.\nChange of status is not permissible under the law unless and until a\ncogent reasoned order is passed on the same. Here, the assessee's\nchange of status from a cooperative society to company is without\nany basis. Hence, we restore

TINPLATE COMPANY OF INDIA,KOLKATA vs. DCIT(CPC), , BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical

Bench: Shri Aby T. Varkey, Hon’Ble & Shri Girish Agrawal, Hon’Ble) Assessment Year: 2015-16 M/S. The Tinplate Company Of India Limited.......................................………………….............Appellant 4, Bankshall Street Dalhousie Kolkata -700 001 [Pan : Aabct 0129 P] Vs. Deputy Commissioner Of Income Tax, (Cpc) Bangalore…….......................………..…......Respondent Appearances By: Shri Ketav Ved, Fca, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 2Nd, 2022 Date Of Pronouncing The Order : February 11Th, 2022 Order Per Girish Agrawal:- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 6, Kolkata, (Hereinafter The ‘Ld. Cit(A)’), Dt. 18/03/2020. 2. The Assessee Has Raised The Following Grounds Of Appeal:- 1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue Relating To Short Grant Of Credit For Dividend Distribution Tax Paid (Ddt) Of Inr 84,63,518/-. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue Relating To Erroneous Levy Of Interest Under Section 115P Of The Act. 3. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue / Additional Ground Relating To Claim For Deduction Of Education Cess Debited In The Books Of Accounts Of The Appellant. 4. The Appellant Craves Leave To Add To Or Alter, By Deletion, Substitution Or Otherwise, Any Or All Of The Above Grounds Of Objections, At Any Time Before Or During The Hearing Of The Appeal. 5. The Appellant Submits That The Above Grounds Are Independent & Without Prejudice To One Another.

115P of the Act. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in not allowing / adjudicating the issue / additional ground relating to claim for deduction of education cess debited in the books of accounts of the appellant. 4. The Appellant craves leave to add to or alter

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. JCIT (TDS), RANGE - 6, SILIGURI

section 143(3) of the Act wherein\nthe status of the assessee is taken as company without any basis.\nChange of status is not permissible under the law unless and until a\ncogent reasoned order is passed on the same. Here, the assessee's\nchange of status from a cooperative society to company is without\nany basis. Hence, we restore

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D,C,I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

section 143(3) of the Act wherein the status of the assessee is taken as company without any basis. Change of status is not permissible under the law unless and until a cogent reasoned order is passed on the same. Here, the assessee's change of status from a cooperative society to company is without any basis. Hence, we restore