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

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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)

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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

section 195 of the IT Act 1961 therefore the total deduction of expenditure at Rs.63, 56, 458/- as commission .expenses as claimed by the assessee is hereby disallowed

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

section 195 of the IT Act 1961 therefore the total deduction of expenditure at Rs.63, 56, 458/- as commission .expenses as claimed by the assessee is hereby disallowed

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 ]

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

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 ]

section 195 did not come into play. Therefore, the disallowance made by the Assessing Officer towards export commission paid by the assessee

M/S RECKITT BENCKISER (I) LTD.,KOLKATA vs. JCIT, R-12, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed while both the appeals of the revenue are dismissed

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

disallowance of Rs.1,35,14,449/- made by the Assessing Officer and confirmed by the ld. CIT(Appeals) under section 40(a)(i) on account of payment made by the assessee to M/s. Reckitt Benckiser Expatriate Services Limited, UK (in short RBESL-UK) as expatriate fees. 4. The assessee in the present case is a Company, which is engaged

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

195 of the Act very clearly speaks that unless the income is liable to be taxed in India, there is no obligation to deduct tax. Now, in order to determine whether the Income could be deemed to be accrued or arisen in India, section 9 of the Act is the basis. This section, in our opinion, does not provide scope

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 made by AO in respect to expenses claimed by the assessee of fee for technical services for non-deduction of TDS u/s. 195 of the Act thereby invoking the provisions of section

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 made by AO in respect to expenses claimed by the assessee of fee for technical services for non-deduction of TDS u/s. 195 of the Act thereby invoking the provisions of section

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 made by AO in respect to expenses claimed by the assessee of fee for technical services for non-deduction of TDS u/s. 195 of the Act thereby invoking the provisions of section

MADHU JAYANTI INTERNATIONAL LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appeal of the Revenue is dismissed, while the assessee’s appeal is partly allowed

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

section 195 and since the same was not done by the assessee-company, the commission of Rs.49,62,570/- paid to non-resident agents based in Hongkong and British Virgin Islands was disallowed

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 ]

disallowance under Section 40(a)(i) read with Section 195 of the Act was warranted in his case. 12. While

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]

disallowance u/s 40(a)(i) of the Act. The Ld. A.R also submitted that the provisions relating to taxability of income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section

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]

disallowance u/s 40(a)(i) of the Act. The Ld. A.R also submitted that the provisions relating to taxability of income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section

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]

disallowance u/s 40(a)(i) of the Act. The Ld. A.R also submitted that the provisions relating to taxability of income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section

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]

disallowance u/s 40(a)(i) of the Act. The Ld. A.R also submitted that the provisions relating to taxability of income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section

DHARAM CHAND CHAUDHRY,KOLKATA vs. DCIT, CIRCLE - 33, KOLKATA, KOLKATA

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

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

section 195 – from payments made to the foreign airlines for airfreight. In this view of the matter, the impugned disallowances