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

In the result, the appeal filed by the Revenue in ITA No

123/- made by the A.O on\naccount of disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend\nincome to the assessee company during the year.\n4. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in directing

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

123/- made by the A.O on\naccount of disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend\nincome to the assessee company during the year.\n4. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in directing

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

In the result, the appeal filed by the Revenue in ITA No

123/- made by the A.O on\naccount of disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend\nincome to the assessee company during the year.\n4. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in directing

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

123/- made by the A.O on\naccount of disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend\nincome to the assessee company during the year.\n4. That on the facts and circumstances of the case and in law, the Ld. CIT(A)\nhas erred in directing

TRUE-MAN CONSULTANTS PVT. LTD. ,KOLKATA vs. ITO,WARD-7(2),KOLKATA. , KOLKATA

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

123), Copy of PAN Card (141) copy of share application form (142), Copy of confirmation of Investment (143) 3. Artjani Tradelinks Private 2.50 Lacs 20,23,00,682/- Copy of Auditor's Report (144), Audited Limited (Page no. 148 of the Balance Sheet (148), Bank statement AAJCAD590K paper book) (156), Incorporation certificate (157), Income Tax Return Acknowledgement (158), Master' data

MAITHAN CERAMIC LTD.,,KOLKATA vs. ACIT, CIRCLE 7(1),, KOLKATA

In the result, appeal of the assessee is dismissed

Properties Pvt Ltd\n10,675,616\n21.06.2011\n675,616\nChq\nYes\n10,675,616\n1.R.N.Mkukherjee, 5th Floor\n31.03.2012\n900,000\nChq\n1,000,000\n100,000\nKolkata-700 001\nPA No. AACCA 2514J\nHarvard Trading Pvt Ltd\n4,279,123\n21.06.2011\n279,123\nChq\nNo\n4,279,123\n1,R.N.Mkukherjee, 5th Floor\n31.03.2012\n360,000\nChq\n400

STAR PAPER MILLS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 424/Kol/2022 Assessment Year: 2018-19 Star Paper Mills Ltd. Dcit, Circle-4(1), Kolkata Duncan House Vs 31, N.S. Road Kolkata - 700001 [Pan : Aaecs0759B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Akkal Dudhewala, Fca Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 13/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Assistant Commissioner Of Income Tax, Circle- 4(1), Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 20/06/2022, Passed U/S 144C(13) Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19 Which Is Arising Out Of The Directions Of The Dispute Resolution Panel -2, New Delhi (Hereinafter Referred To As The ‘Ld. Drp) U/S 144C(5) Of The Act Dt. 29/04/2022. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ao/Tpo In Complete Disregard Of The Binding Precedent In Assessee'S Own Case For 2

House Vs 31, N.S. Road Kolkata - 700001 [PAN : AAECS0759B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Shri G. Hukugha Sema, CIT D/R सुनवाई क" तारीख/Date of Hearing : 13/04/2023 घोषणा क" तारीख /Date of Pronouncement: 10/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed

RECKITT BENCKISER (INDIA) PVT. LTD.,GURGAON vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

House, New Delhi in the assessee’s own case wherein valuation of imports made by the assessee from its AEs was referred to Special Valuation Branch under the Customs Valuation (Determination of Value of imported goods) Rules, 2007. While dealing with the valuation issue in respect of import of goods done by the assessee the Customs Authority held that royalty

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

House, New Delhi in the assessee’s own case wherein valuation of imports made by the assessee from its AEs was referred to Special Valuation Branch under the Customs Valuation (Determination of Value of imported goods) Rules, 2007. While dealing with the valuation issue in respect of import of goods done by the assessee the Customs Authority held that royalty

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

House, New Delhi in the assessee’s own case wherein valuation of imports made by the assessee from its AEs was referred to Special Valuation Branch under the Customs Valuation (Determination of Value of imported goods) Rules, 2007. While dealing with the valuation issue in respect of import of goods done by the assessee the Customs Authority held that royalty

RECKITT BENCKISER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. D.C.I.T., CIRCLE 11.1, KOLKATA, KOLKATA

House, New Delhi\nin the assessee's own case wherein valuation of imports made by\nthe assessee from its AEs was referred to Special Valuation Branch\nunder the Customs Valuation (Determination of Value of imported\ngoods) Rules, 2007. While dealing with the valuation issue in\nrespect of import of goods done by the assessee the Customs\nAuthority held that royalty

RECKITT BENCKISER (INDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA

House, New Delhi\nin the assessee's own case wherein valuation of imports made by\nthe assessee from its AEs was referred to Special Valuation Branch\nunder the Customs Valuation (Determination of Value of imported\ngoods) Rules, 2007. While dealing with the valuation issue in\nrespect of import of goods done by the assessee the Customs\nAuthority held that royalty

INDIAN COAL AGENCY,KOLKATA vs. PRINCIPAL CIT, CIRCLE - 12, KOLKATA , KOLKATA

In the result, the appeal for AY 2013-14 is partly allowed

Bench: Sonjoy Sarma & Sri Rakesh Mishra

property was rented with effect from 01/04/2013 and is in Noida and was being used as a transit house/guesthouse for business purposes. Our attention was drawn to pages 36 to 46 of the paper book filed before us. Pages 36 to 37 contain the ledger account of Smt. Vandana Sehgal and on page 36 on 20/08/2014, a sum of Page

INDIAN COAL AGENCY,KOLKATA vs. DCIT, CIRCLE-35, KOLKATA, KOLKATA

In the result, the appeal for AY 2013-14 is partly allowed

Bench: Sonjoy Sarma & Sri Rakesh Mishra

property was rented with effect from 01/04/2013 and is in Noida and was being used as a transit house/guesthouse for business purposes. Our attention was drawn to pages 36 to 46 of the paper book filed before us. Pages 36 to 37 contain the ledger account of Smt. Vandana Sehgal and on page 36 on 20/08/2014, a sum of Page

DCIT, CIRCLE-35, KOLKATA, KOLKATA vs. M/S. INDIAN COAL AGENCY, KOLKATA

In the result, the appeal for AY 2013-14 is partly allowed

Bench: Sonjoy Sarma & Sri Rakesh Mishra

property was rented with effect from 01/04/2013 and is in Noida and was being used as a transit house/guesthouse for business purposes. Our attention was drawn to pages 36 to 46 of the paper book filed before us. Pages 36 to 37 contain the ledger account of Smt. Vandana Sehgal and on page 36 on 20/08/2014, a sum of Page