INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

houses within country and abroad. The ICC was set up with the sole purpose of promotion and protection of Indian business and industry and was duly registered u/s 12A of the Act as a charitable association with the main objects as set out in Clause 3 of MAA of the assessee company as “to promote and protect the trade, commerce

PHILIPS INDIA LTD.,KOLKATA vs. PCIT-IV, KOLKATA, KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

253(1)(d) of the Act. The directions of the DRP u/s 144(5) of the Act, are not appealable before the ITAT. Under those circumstances, in our view, the directions of the DRP, which is a higher authority cannot be said to have merged with the order of the Assessing Officer, passed u/s 143(3) r.w.s. 144C

I.T.O(E)-II, KOLKATA, KOLKATA vs. FUTURE EDUCATION RESCARCH TRUST., KOLKATA

In the result, assessee’s CO is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi & C.O.No.69/Kol/2013 (A/O Ita No.1031/Kol/2013) Assessment Year:2009-10

253 ITR 593 (Supra).Reading of the proviso to Section 142 is very clear that the legislature has clearly contemplated that in a case, where the whole or part of the relevant income is not exempted under Section 11 by virtue of violation of Section 13(1)(d) of the Act, tax shall be levied on the relevant income

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

house. 4. That on the facts and circumstances of the case, the Ld. CIT(A) erred in correct in treating the expenditure of Rs.55,07,700/- claimed towards Trademark and Copyright consultancy under the head "Professional Fees" as revenue expenditure instead of capital expenditure as treated by the AO in the assessment proceeding. 5. That on the facts and circumstances

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

house. 4. That on the facts and circumstances of the case, the Ld. CIT(A) erred in correct in treating the expenditure of Rs.55,07,700/- claimed towards Trademark and Copyright consultancy under the head "Professional Fees" as revenue expenditure instead of capital expenditure as treated by the AO in the assessment proceeding. 5. That on the facts and circumstances

ITO, WARD 22(2), KOLKATA, KOLKATA vs. THE CALCUTTA SWIMMING CLUB, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra]

253 of the Income Tax Act, 1961 against the said order u/s 250 of the Act. Accordingly, the appeal no. ITA 1335/Kol/2023, AY 2017-18 was filed by the undersigned on 04.12.2023, well before limitation date. Therefore, it is requested to kindly accept the Appeal No. ITA 1335/Kol/2023, AY 2017- 18. A copy of the certificate issued by the jurisdictional

DCIT, CIRCLE - 11, KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result appeal by the revenue is dismissed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2005-06

253 ITR 62) supports the appellant's contention that the expenditure on shifting of machineries was revenue in nature. In the case before the Madras High Court the assessee had incurred expenditure on shifting of its Regd. Office which was disallowed by the AO on the ground of being capital expenditure but on appeal the Tribunal and the High Court

DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S OUTOTEC GMBH, KOLKATA

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

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However

OUTOTEC GMBH,KOLKATA vs. THE DCIT, IT - 2(1), KOLKATA, KOLKATA

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

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However

SHREE GANESH JEWELLERY HOUSE LTD.,KOLKATA vs. THE CIT -3, KOLKATA, KOLKATA

In the result, appeal filed by assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year : 2010-11 M/S. Shree Ganesh V/S. The Cit, Kolkata-3 Jewellery House Ltd Kolkata Pan: Aagcs 7343P .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide M. No. CIT-3/Kol/263/2014-15/6520-22 dated 26.03.2015. Assessment was framed by DCIT, Central Circle-VIII, Kolkata u/s 143(3) of the Act vide his order dated 22.03.2013. Shri Kaushal Kumar Surana, Ld. Authorized Representative appeared on behalf of assessee and Shri G. Mallikarjuna, Ld. Departmental

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

253 (Kol Trib) wherein it was held :- 5.3 We have heard the rival submissions and perused the materials available on record including the detailed paper book filed by the assessee containing the scrutiny assessment orders of the assessee for the Asst years 2002-03, 2004-05, 2008-09 & 2010-11 ; statement of total income for the Asst Year