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 of Rs.1,72,38,40S/- is deleted. This ground of appeal succeeds and is therefore, allowed.” 3. We have given our thoughtful consideration to the Revenue’s instant former grievance. There is no dispute about the assessee having paid the impugned commission amount to its overseas agents without deducting TDS. The Revenue reiterates the Assessing Officer’s findings that

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, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

13. On examination of the provisions of Section 9(1)(vii) of the Act read with Explanation to Section 9(2) which was substituted by the Finance Act, 2010, we note that prior to the amendment in order to attract the rigors of Section 195 requiring tax deduction at source from ‘fees for technical services’, it was necessary

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 ]

13. In this case, the commission payments to the non-resident agents are not taxable in India, as the agents are remaining outside, services are rendered abroad and payments are also made abroad. 14. The contention of the learned counsel for the Revenue is that the Tribunal ought not to have relied upon the decision G.E.India Technology's case, cited

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 ]

13. In this case, the commission payments to the non-resident agents are not taxable in India, as the agents are remaining outside, services are rendered abroad and payments are also made abroad. 14. The contention of the learned counsel for the Revenue is that the Tribunal ought not to have relied upon the decision G.E.India Technology's case, cited

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

9. On the basis of the above observations and findings recorded by him, the ld. CIT held that the order passed by the Assessing Officer under section 143(3)/144 was erroneous and prejudicial to the interest of the Revenue and setting aside the same by exercising the powers conferred upon him under section 263, he directed the Assessing Officer

DCIT, CIR.-8(2), KOLKATA vs. NISSIN ABC LOGISTICS (P) LTD, KOLKATA

In the result, the appeal is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Sanjay Garg

13 A.Y. 2014-2015 Nissin ABC Logistics (P) Limited than the rule of ejusdem generis in order to discover the meaning of a word which has not been defined in the Act. As noted above the word 'technical' has been sandwiched between the words 'managerial' and 'consultancy' in Explanation 2 to section 9(1)(vii) and no definition has been

DCIT,CIRCLE-52, KOLKATA, KOLKATA vs. SRI SUBHOTOSH MAJUMDER . S. JAMUMBDER &CO,, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance can be made under section 40(a)(i) where law relating to tax deduction at source is retrospectively amended or circular in that behalf is subsequently withdrawn. 10. Ld. Counsel also argued the factual aspect that the revenue sought to invoke section 9(1)(i) of the Act but having failed, shifted ground and sought to invoke Section 9

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDAR, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance can be made under section 40(a)(i) where law relating to tax deduction at source is retrospectively amended or circular in that behalf is subsequently withdrawn. 10. Ld. Counsel also argued the factual aspect that the revenue sought to invoke section 9(1)(i) of the Act but having failed, shifted ground and sought to invoke Section 9

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDER, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance can be made under section 40(a)(i) where law relating to tax deduction at source is retrospectively amended or circular in that behalf is subsequently withdrawn. 10. Ld. Counsel also argued the factual aspect that the revenue sought to invoke section 9(1)(i) of the Act but having failed, shifted ground and sought to invoke Section 9

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

disallowed u/s 40(a)(i) of the Act. In reply, the Assessee submitted that:- • Payments made by the Assessee to Appledore was not taxable in India in terms of section 9(1)(vii)(c) of the Act; • Without prejudice to the above, payments made by the Assessee to Appledore was not FTS in terms of Article 13

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

disallowed u/s 40(a)(i) of the Act. In reply, the Assessee submitted that:- • Payments made by the Assessee to Appledore was not taxable in India in terms of section 9(1)(vii)(c) of the Act; • Without prejudice to the above, payments made by the Assessee to Appledore was not FTS in terms of Article 13

ACIT, CIRCLE-8(2), KOLKATA, KOLKATA vs. M/S. NISSIN ABC LOGISTIC PVT. LTD., KOLKATA

In the result, appeal of revenue is dismissed

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

13] Explanation to section 9(1)(vii ) defines the expression "fees for technical services" as consideration for rendering 'managerial, technical or consultancy services'. It is seen that there is no definition of the term "technical services" in the Act. [Para 14] The principle of noscitur a sociis mandates that the meaning of a word is to be judged

ITO (IT), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTING LIMITED., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

disallowance under section 40(a)( ia) of the Act or not. We find that the CBDT by its recent Circular No. 7 dated 22-10-2009 withdrawn its earlier Circular Nos.23 dated 23-7-2009, 163 dated 29-5-1975 and 786 dated 7-2-2000. The earlier circulars issued by the CBDT have clearly demonstrated the illustrations to explain

HINDUSTAN MOTORS LIMITED,KOLKATA vs. DCIT, CIRCLE - 6, KOLKATA, KOLKATA

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

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

9 of 10 section 115JB of the Act, we find that this issue no more survives for consideration independently on merit as a result of deletion by us of the disallowance made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of interest under section 14A while deciding Ground No. 1 involved in this appeal

PANCHI BIBI WAKF ESTATE,KOLKATA vs. DDIT (E)-II, KOLKATA, KOLKATA

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

section 11(4A) of the Act. We arrived at this conclusion after having reliance on the above case laws. Therefore in our considered view we are inclined to reverse the order of authorities below but assessee’s ground is allowed. 9. Coming to next issue raised by assessee in its ground No.3 is that Ld. CIT(A) erred in confirming

DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA vs. M/S. INTEGRATED COAL MINING LIMITED, KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Dcit, Circle-6(1), V/S. M/S Integrated Coal P-7, Chowringhee Mining Ltd., 6, Church Square, Kolkata-69 Lane, 1Ste Floor, Kolakta-700001 [Pan No.Aaaci 5584 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Dr. P.K. Srihari, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Diparun Mukherjee, Aca & ""यथ" क" ओर से/By Respondent Shri Alolk Goenka, Aca 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement

13 *Payment made after the due date of return i.e. in previous year 2010-11 (AY 2011-12) 5.3.2. We hold that the reliance placed by the Learned AR on the decision of the Hon'ble Apex Court in the case of CIT vs. Excel Industries Ltd and CIT vs. Mafatlal Industries P Ltd reported