ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

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

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

SDV INTERNATIONAL LOGISTICS LTD.,KOLKATA vs. ACIT, CIR-59 (TDS), KOLKATA, KOLKATA

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

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

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

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

ITO, WD-30(4), KOLKATA, KOLKATA vs. M/S S. L. D. CORPORATION, KOLKATA

Accordingly, Ground No.5 raised by the Revenue is dismissed

property in Mumbai. The assessee claimed TDS against such income. The AO asked for details of TDS certificate and found that TDS was deducted by the tenant as per provision of Section 194I of the I.T. Act. Therefore, the AO denied the claim towards business income and the AO considered the said amount as income from house

ORIENT PAPER & INDUSTRIES LIMITED,KOLKATA vs. J.C.I.T RANGE - 6,KOLKATA, KOLKATA

In the result, the appeal in ITA 430/Kol/2013 of assessee is partly allowed and appeal in ITA 648/Kol/2013 of the revenue is dismissed

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

194I of the Act on such expenses during the year under consideration. The CIT-A has given a categorical finding that the assesse has deposited TDS on such payments on 13-03-12 and directed the AO to verify the same and allow the same in A.Y 2012-13. These facts are not disputed by the both the parties

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am D.C.I.T, Cir­10(1), Kolkata Vs. M/S. Indian Oil Petronas Pvt. Ltd. Pan: Aaaci5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue By : Shri P.K. Srihari, Cit, Ld. Dr Respondent/Assessee By : Shrid. S Damle, Fca, Ld.Ar सुनवाईक"तार"ख/ Date Of Hearing : 18/12/2018 घोषणाक"तार"ख/Date Of Pronouncement : 15/03/2019 आदेश / O R D E R

194I of I. T. Act, 1961. However, the assessing officer rejected the claim of the assessee and made addition of Rs.2,61,600/­. 24. Aggrieved by the stand so taken by the assessing officer, the assessee carried the matter in appeal before the ld CIT(A) who deleted the addition. Aggrieved, the 14 M/s. Indian Oil Petronas P.Ltd Revenue