M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfers all incoming calls to the temporary phone number which terminates at the device of VEL’s subscriber, currently roaming in Delhi and using the network of the Visiting Operator (i.e. the Visiting Network). 4.3. Accordingly, pursuant to the aforesaid roaming arrangements, VEL’s subscribers are able to make and receive calls while they are in the territory of such

M/S. SAREGAMA INDIA LIMITED,KOLKATA vs. ACIT, (TDS) CIRCLE - 59, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

194J of the Act and also claimed the expenditure as revenue. But while making payment of items mentioned in clause (ii), the assessee did not deduct TDS on the ground that such payment does not fall within the definition of royalty as defined under Explanation (2) to section 9(1)(vi) of the Act. The Ld. Counsel for the assessee

I.T.O WD - 7(2),KOLKATA., KOLKATA vs. M/S WINSOME BREWERIES LIMITED, NEW DELHI

In the result, the appeal of revenue is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

price is not to transfer of a chattel qua chattel. [chattel- the term in English law includes all kinds of property except the free hold and things which are parcel of it - personal property comprising goods] (d) Contracts for rendering professional service by lawyers, physicians surgeons, engineers, accountants, architects, consultants, etc. can also not be regard as "contract for carrying

ACIT, CIR-2(TDS), KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

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

price paid to the appellant and that collected from the customers are the gross revenue in the hands of the distributors. The A.O.'s case is that the appellant service provider is a principal having engaged distributors as its agents and in return for the said service the above said difference is being allowed by the appellant to the distributors

M/S. IDEA CELLULAR LIMITED ,KOLKATA vs. DCIT, CIRCLE - 2(TDS), KOLKATA , KOLKATA

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

price paid to the appellant and that collected from the customers are the gross revenue in the hands of the distributors. The A.O.'s case is that the appellant service provider is a principal having engaged distributors as its agents and in return for the said service the above said difference is being allowed by the appellant to the distributors

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

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

price paid to the appellant and that collected from the customers are the gross revenue in the hands of the distributors. The A.O.'s case is that the appellant service provider is a principal having engaged distributors as its agents and in return for the said service the above said difference is being allowed by the appellant to the distributors

M/S IDEA CELLULAR LTD.,KOLKATA vs. ACIT (TDS)-58, KOLKATA, KOLKATA

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

price paid to the appellant and that collected from the customers are the gross revenue in the hands of the distributors. The A.O.'s case is that the appellant service provider is a principal having engaged distributors as its agents and in return for the said service the above said difference is being allowed by the appellant to the distributors

ANJALI JEWELLERS PVT. LTD.,KOLKATA vs. CIT, KOLKATA-IV, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11

194J of the Act, wherever applicable. Complete details thereof had already been submitted in the course of original assessment u/s. 143(3) of the Act, which is also enclosed at page 88 of the APB. In the circumstances the correctness and genuineness of testing& refining charges stood firmly established and therefore no disallowance / addition on its ITA No.2252/Kol/2014 A.Y.2010-11 Anjali

D.C.I.T CIR - 3,KOLATA, KOLKATA vs. M/S MANTORA OIL PRODUCTS LTD, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11

194J of the Act, wherever applicable. Complete details thereof had already been submitted in the course of original assessment u/s. 143(3) of the Act, which is also enclosed at page 88 of the APB. In the circumstances the correctness and genuineness of testing& refining charges stood firmly established and therefore no disallowance / addition on its ITA No.2252/Kol/2014 A.Y.2010-11 Anjali

DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S JET AGE SECURITIES PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

price fluctuations; or (c) a contract entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrage to guard against loss which may arise in the ordinary course of his business as such member; [or] (d) an eligible transaction in respect of trading in derivatives

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

transfer of any capital asset in India. 2) Income which falls under the head “Salaries”; if it is earned in India. 3) Income from “Salaries” which is payable by Government to a citizen of India for services rendered outside India. 4) Dividend by an Indian Company outside India 5) Interest 6) Royalty 7) Fees for technical Services If income

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

transfer of any capital asset in India. 2) Income which falls under the head “Salaries”; if it is earned in India. 3) Income from “Salaries” which is payable by Government to a citizen of India for services rendered outside India. 4) Dividend by an Indian Company outside India 5) Interest 6) Royalty 7) Fees for technical Services If income

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Price Water House in Assessment Year 2003-04. In their report dated 19/11/2003, they have clearly stated that the amount of set off available in future will be lesser by the amount of Rs.8,83,81,000/-. A copy of this report is enclosed which forms a part of this order as Annexure. Surprisingly, the assessee company has changed their

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Price Water House in Assessment Year 2003-04. In their report dated 19/11/2003, they have clearly stated that the amount of set off available in future will be lesser by the amount of Rs.8,83,81,000/-. A copy of this report is enclosed which forms a part of this order as Annexure. Surprisingly, the assessee company has changed their

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Price Water House in Assessment Year 2003-04. In their report dated 19/11/2003, they have clearly stated that the amount of set off available in future will be lesser by the amount of Rs.8,83,81,000/-. A copy of this report is enclosed which forms a part of this order as Annexure. Surprisingly, the assessee company has changed their