BALHANUMAN COMMODEAL PVT. LTD.,KOLKATA vs. ITO, WARD-5(4), KOLKATA

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2012-13

Penalty proceedings u/s 271(1)(c) of the I. T. Act, 1961 has been initiated against the assessee on this point for concealing the particulars of income and furnishing Inaccurate particulars of income. 5. It is found that the assessee has shown Rs. 14,00,000/- as current investments in equity as on 31.03.2012. No such is found

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Manish Borad & Pradip Kumar Choubey

dividend income of Rs. 31,378/- while giving effect to the Impugned Order. 10. That the Impugned Order erred on facts and in law in levying interest under section 234A of the Act. 11. That the Impugned Order erred in not deleting interest levied under section 234B of the Act. 12. That the Impugned Order erred in not deleting interest

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 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

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

penalty proceedings under sections 271(1)(c) of the Act.\n13. The above grounds are independent and without prejudice to each other.\nThe appellant craves leave to add, amend, modify, alter, withdraw or vary any\ngrounds of appeal either before or at the time of hearing of appeal proceedings.”\n\nFacts of the case as stated in the order

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 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

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 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

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

penalty proceedings under sections 271(1)(c) of the Act.\n13. The above grounds are independent and without prejudice to each other.\nThe appellant craves leave to add, amend, modify, alter, withdraw or vary any\ngrounds of appeal either before or at the time of hearing of appeal proceedings.”\nFacts of the case as stated in the order

TURNER MORRISON LTD. ,KOLKATA vs. DCIT, CIR, KOL, KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

u/s 143(1) passed by the AO, submissions of the appellant and the material on record have been considered. After considering the rectification order passed by the A.O., CPC, Bengaluru, the TDS of Rs. 19,15,979/- was not allowed by the A.O., CPC since the data of TDS deducted by M/s Cox and King Limited was not fully available

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

Dividends Distribution Tax being claimed as busi- ness expenditures under section 37(1) of the Act were not pressed during the course of the appeal. This issue is no longer rest integra and Educa- tion cess claimed by the assessee-company as deduction under section Tata Consumer Products Ltd. {erstwhile Tata Global Beverages

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

Dividends Distribution Tax being claimed as busi- ness expenditures under section 37(1) of the Act were not pressed during the course of the appeal. This issue is no longer rest integra and Educa- tion cess claimed by the assessee-company as deduction under section Tata Consumer Products Ltd. {erstwhile Tata Global Beverages