APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

Section 43B of the Income-tax Act, 1961. Therefore, the amounts are liable to be added as income in the hands of the assessee, the disallowance so made are confirmed and the grounds raised by the assessee are dismissed. 33. Now, we are left with the common issue for Assessment Year 2016-17 & 2017-18, regarding disallowance on account

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

Section 43B of the Income-tax Act, 1961. Therefore, the amounts are liable to be added as income in the hands of the assessee, the disallowance so made are confirmed and the grounds raised by the assessee are dismissed. 33. Now, we are left with the common issue for Assessment Year 2016-17 & 2017-18, regarding disallowance on account

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

Section 43B of the Income-tax Act, 1961. Therefore, the amounts are liable to be added as income in the hands of the assessee, the disallowance so made are confirmed and the grounds raised by the assessee are dismissed. 33. Now, we are left with the common issue for Assessment Year 2016-17 & 2017-18, regarding disallowance on account

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

disallowing the amount of unabsorbed depreciation of Rs.8,83,81,000/- while determining the book profit u/s 115JB of the Act by observing as under : “2. As mentioned above this issue has been discussed by me in my order dated 9/1/2009 in the appeal No.501/CIT(A)-VIII/KOL//RANGE-7/07-08 for A.Y 2005-06 in appellant’s own case under the changed

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

254/- i.e. Rs.36,19,296/- at 25.5. Thus the actual disallowance of expenses (as envisaged in Rule 8D) is determined at Rs.1,25,21,596/-(Rs.89,02,300/-+Rs.36,19,296/-)but disallowed only Rs.1,19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the assessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance under Rule

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

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

254/- i.e. Rs.36,19,296/- at 25.5. Thus the actual disallowance of expenses (as envisaged in Rule 8D) is determined at Rs.1,25,21,596/-(Rs.89,02,300/-+Rs.36,19,296/-)but disallowed only Rs.1,19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the assessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance under Rule

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 254(2) of the Act. Accordingly this Tribunal had disposed of that miscellaneous application in MA No.26/Kol/2016 arising out of ITA NO.1032/Kol/2012 on 27-07-2016 and recalled the order of the tribunal with regard to the issue of 14A of the Act alone. Hence it has become necessary for us to adjudicate the issue of disallowance

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

2)(3), we find that it has itself failed to explain the correctness of suo ITA No.170/Kol/2018 A.Y. 2010-11 DCIT, Cir-6(1), Kol. Vs. M/s Integrated Coal Mining Ltd. Page 12 motu disallowance of ₹44,450/- to be falling under administrative expenditure head. This is what made the Assessing Officer to invoke the impugned administrative expenditure disallowance

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 254(2) of the Act. Accordingly this Tribunal had disposed of that miscellaneous application in MA No.26/Kol/2016 arising out of ITA NO.1032/Kol/2012 on 27-07-2016 and recalled the order of the tribunal with regard to the issue of 14A of the Act alone. Hence it has become necessary for us to adjudicate the issue of disallowance

DCIT, CIR-10(1), KOLKATA, KOLKATA vs. M/S. LUCKY GOLD STAR COMPANY LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

disallowed and added to the total income of assessee. 10. Aggrieved, assessee preferred an appeal before Ld. CIT(A) who deleted the addition made by AO by observing as under:- “6.1 The similar issue is covered by the decision of the jurisdictional Hon'ble High Court of Calcutta in the case of CIT vs. Vijay Shree Ltd. ITA No.2456

DCIT, CIR-10(1), KOLKATA, KOLKATA vs. M/S. LUCKY GOLD STAR COMPANY LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

disallowed and added to the total income of assessee. 10. Aggrieved, assessee preferred an appeal before Ld. CIT(A) who deleted the addition made by AO by observing as under:- “6.1 The similar issue is covered by the decision of the jurisdictional Hon'ble High Court of Calcutta in the case of CIT vs. Vijay Shree Ltd. ITA No.2456

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

section 254(2) of the Act. Accordingly this Tribunal had disposed of that miscellaneous application in MA No.26/Kol/2016 arising out of ITA NO.1032/Kol/2012 on 27-07-2016 and recalled the order of the tribunal with regard to the issue of 14A of the Act alone. Hence it has become necessary for us to adjudicate the issue of disallowance