PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

3. At the time of hearing before us, the Assessee was represented by Shri Shubham Rastogi, Authorized Representative ("AR") and Revenue was represented by Shri Sunil Kumar Rajwanshi, Sr. Departmental Representative ("DR"). The Ld. AR for the Assessee drew our attention to Section 143(1)(a) of the Act and he submitted that enabling provision for disallowing

ACIT, CIR-2, DURGAPUR, DURGAPUR vs. S. N. CONSTRUCTION, BANKURA

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

1 to 3 in the assessee’s appeal are on the disallowance made on the ground that there is violation of provision of section

S. N. CONSTRUCTION,BANKURA vs. ACIT, CIR-2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

1 to 3 in the assessee’s appeal are on the disallowance made on the ground that there is violation of provision of section

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

1)(vii) of the Income Tax Act is not acceptable because in the instant case the income is payable by resident, services are utilized by resident and business or profession is ITA No.1615-1616/Kol/2017 & CO 87/Kol/2017 AYs 11-12 & 12-13 DCIT, CC-1(4), Kol. Vs. M/.s Hindustan Urban Infrastructure Ltd Page 3 carried out in India. As a result

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

1)(vii) of the Income Tax Act is not acceptable because in the instant case the income is payable by resident, services are utilized by resident and business or profession is ITA No.1615-1616/Kol/2017 & CO 87/Kol/2017 AYs 11-12 & 12-13 DCIT, CC-1(4), Kol. Vs. M/.s Hindustan Urban Infrastructure Ltd Page 3 carried out in India. As a result

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

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated Code. Section 195 appears in Chapter XVII which deals with collection

AT&S INDIA PRIVATE LIMITED,KARNATAKA vs. D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA

In the result, appeal filed by the assessee, is allowed

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

1) of the Act. 14. That on the facts and in the circumstances of the case and in law, the Ld. DRP erred in confirming the aforesaid disallowance without appreciating that the Ld. AO in the draft assessment order under section 143(3

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B(b) of the Income Tax Act, the following amount is allowable as deduction if paid by the assessee before due date

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

In the result, the revenue’s appeal is partly allowed for statistical purposes

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

disallowance under section 14A to investments made by the company in companies other than investment made in Aryan Mining and Trading Corporation Pvt. Ltd. as per follows: Particulars Rs. Opening investments (other than investment made in Aryan 1,43,00,500 Mining & Trading Corporation Pvt. Ltd. Closing investments (other than investment in Aryan Mining & 1,67,70,500 Trading Corporation

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

disallowance under section 40(a)(ia) read with section 194G is highly debatable on which one possible view was taken by the Assessing Officer while completing the assessment under section 143(3)/144 wherein no disallowance under section 40(a)(ia) was made by him. It is well settled position of law that when a possible view has been taken

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-13(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia (supra

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-14(4), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia (supra

INCOME TAX OFFICER-WARD-12(1), KOLKATA, KOLKATA vs. M/S STANDARD LEATHER PVT. LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

1), Kol. vs. M/s Standard Leather Pvt. Ltd. Page 3 “I have gone through the assessment order, submission of the AR, perused the facts of the case and other materials brought on record and I am of the view that for the following reasons Rs.3,23,88,960/- cannot be disallowed by applying the provision of section

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 ]

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

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 ]

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

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance made 43B read with section u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totalling to Rs.10,10,774/-. The issue relating to grounds taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court

SHRI DALJIT SINGH ,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No.769/Kol/2018 (Assessment Year: 2010-11)

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia

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

1 to Section 115JB cannot be enlarged in order to bring within its ambit the provisions of Sub-Section 2 & 3 of Section 14A of the I.T. Act. 2. In my considered view therefore the sum of Rs.5,53,878/- suo moto identified by the appellant for the purposes of disallowance