DCIT, CIRCLE - 12(1), KOLKATA , KOLKATA vs. M/S. MERINO INDUSTRIES LIMITED , KOLKATA

In the result, the appeal of the revenue is hereby dismissed

disallowance of deduction.\n19. Before us, the ld. Counsel for the assessee has made the following\nsubmissions on this issue:\n“3. Matter related to deduction claimed under section 80-1A of the Act:\n(A) We argued the case before your honour on the matter of claiming of deduction under\nsection 80IA(4) (iv) of the income

DCIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. BOTHRA SHIPPING SERVICES PRIVATE LIMITED, KOLKATA

In the result, the ground of appeal no

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2020-21 Dcit, Circle-7(1), Kolkata……………………………….……….……Appellant Vs. Bothra Shipping Services Pvt. Ltd ………………….....……...…..…..Respondent Sagar Estate, 2Nd Floor, Room No.10, Kol - 700001. [Pan: Aaecb6711E] Appearances By: Shri Raja Senguptda, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Ankit Daga, Advocate, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

iv) Rs.4,07,171.20/- on account of variation in respect of issue of club expenditure. 3.1 The Assessing Officer assessed the total income of the assessee at Rs.46,79,38,301/-. 4. Aggrieved by the said order, the assessee preferred appeal before the ld. CIT(A) wherein the appeal of the assessee had been allowed on the issue of disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- V (I), KOLKATA vs. BIRLA CORPORATION LIMITED, BIRLA BUILDING

In the result, both the appeals of the revenue is dismissed, as also the cross objection filed by the assessee for both the years

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

iv) In addition to the addition u/s 14A read with rule 8D of the Rules, the Ld. AO added the enhanced amount of Rs. 6,82,71,486/- for the purposes of computing book profit u/s 115JB of the Act. (v) The Ld. CIT(A) allowed claiming of TCS to the assessee even when the same was not claimed

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4) power plants whose profits are eligible for deduction u/s 80- IA of the Act. During the relevant year, these power plants had generated and distributed power which was entirely consumed by the manufacturing unit of the assessee. Having regard to the provision of Sec. 801A(8), the electricity transferred from the power plants to the carbon black manufacturing units

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4) power plants whose profits are eligible for deduction u/s 80- IA of the Act. During the relevant year, these power plants had generated and distributed power which was entirely consumed by the manufacturing unit of the assessee. Having regard to the provision of Sec. 801A(8), the electricity transferred from the power plants to the carbon black manufacturing units

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4) power plants whose profits are eligible for deduction u/s 80- IA of the Act. During the relevant year, these power plants had generated and distributed power which was entirely consumed by the manufacturing unit of the assessee. Having regard to the provision of Sec. 801A(8), the electricity transferred from the power plants to the carbon black manufacturing units

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4) power plants whose profits are eligible for deduction u/s 80- IA of the Act. During the relevant year, these power plants had generated and distributed power which was entirely consumed by the manufacturing unit of the assessee. Having regard to the provision of Sec. 801A(8), the electricity transferred from the power plants to the carbon black manufacturing units

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4) power plants whose profits are eligible for deduction u/s 80- IA of the Act. During the relevant year, these power plants had generated and distributed power which was entirely consumed by the manufacturing unit of the assessee. Having regard to the provision of Sec. 801A(8), the electricity transferred from the power plants to the carbon black manufacturing units

DCIT,CC-2(2), KOLKATA, KOLKATA vs. SPML INFRA LTD, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

iv)] and its liability to deposit amounts received by it or deducted by it from its employees’! in terms of Sec.36(1)(va)]. The former forms part of the employers’ income, and the latter retains its character as an income (albeit deemed), by virtue of Section 2(24)(x) and therefore, subjected to conditions spelt out by Explanation to Section

DCIT CEN CIR 1(4), MUMBAI vs. ESSEL MINING & INDUSTRIES LTD, KOLKATTA

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

801A of the Act in respect of its two wind power divisions at Maharashtra and one railway siding unit at Orissa in AYs 2011-12 & 2012-13. The AO observed that the appellant has not allocated expenses like Director's remuneration and Auditor's fee while arriving at the profit of the eligible undertakings. According to AO, these expenses were

ESSEL MINING & INDUSTRIES LIMITED,KOLKATTA vs. DCIT CENTRAL CIRCLE - 1(4), MUMBAI, MUMBAI

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

801A of the Act in respect of its two wind power divisions at Maharashtra and one railway siding unit at Orissa in AYs 2011-12 & 2012-13. The AO observed that the appellant has not allocated expenses like Director's remuneration and Auditor's fee while arriving at the profit of the eligible undertakings. According to AO, these expenses were

ESSEL MINING & INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE-5, KOLKATA, KOLKATA

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

801A of the Act in respect of its two wind power divisions at Maharashtra and one railway siding unit at Orissa in AYs 2011-12 & 2012-13. The AO observed that the appellant has not allocated expenses like Director's remuneration and Auditor's fee while arriving at the profit of the eligible undertakings. According to AO, these expenses were

DCIT CEN CIR 1(4), MUMBAI vs. ESSEL MINING & INDUSTRIES LTD, KOLKATTA

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

801A of the Act in respect of its two wind power divisions at Maharashtra and one railway siding unit at Orissa in AYs 2011-12 & 2012-13. The AO observed that the appellant has not allocated expenses like Director's remuneration and Auditor's fee while arriving at the profit of the eligible undertakings. According to AO, these expenses were

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. GRAPHITE INDIA LTD., KOLKATA

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

801A after adjusting entire interest by applying provision u/s. 80IA(10) whereas on fact the said interest is relatable to both normal income and income eligible u/s. 80IA of the Act. 7. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of the assessee u/s. 80IA ignoring

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1), KOLKATA vs. DHUNSERI VENTURES LIMITED, KOLKATA

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

4 I.T.A. No. 968/Kol/2024 Assessment Year: 2016-17 Dhunseri Ventures Ltd. by relying on the decision of Hon’ble Calcutta High Court has since been reversed by the Hon’ble Supreme Court in their lead order in the case of CIT vs. Jindal Steel and Power Ltd. reported in 157 taxmann.com 207 (Sc). The Ld. Counsel further submits that

MADHU REANSPORT COMPANY PRIVATE LIMITED. ,KOLKATA vs. ITO, WARD-II(1), KOLKATA. , KOLKATA

In the result, the appeal is allowed

disallowance on this account. Moreover, the finding of the Id. CIT (A) that assessee has not filed the form no.26A read with 31ACB a certificate from Chartered Accountant, certifying the payee had fulfilled all the conditions mentioned in the First Proviso to Sub Section 1 to Section 201 but after perusing the said section along with Rule 31ACB

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance of Rs.22,06,775/- being depreciation admissible on machinery purchased from M/s. Accurate Electromech Fabrication Pvt. Ltd. during the AY 2009-10, on the ground that the transactions was non genuine. 4. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming of charging interest u/s 234B

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance of Rs.22,06,775/- being depreciation admissible on machinery purchased from M/s. Accurate Electromech Fabrication Pvt. Ltd. during the AY 2009-10, on the ground that the transactions was non genuine. 4. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming of charging interest u/s 234B