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ACIT, Circle-3 (TDS) , Kolkata Versus Haldia Development Authority, Purba Medinipur

2018 (1) TMI 589 - ITAT KOLKATA

Penalty u/s 271C - non deduction of tds u/s 194J on the amount paid by the assessee to HWML was for the managerial services rendered by the said party - Held that:- Assessee is held to be not liable for deduction of tax at source under section 194J of the Act from the payments made to HWML by the Tribunal in assessee's own case [2018 (1) TMI 549 - ITAT KOLKATA]. - The Tribunal thus has upheld the appellate order passed by the Ld. CIT(A) cancelling the demand raised by the A.O. against the as .....

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Dated:- 13-12-2017 - Shri P.M. Jagtap, AM And Shri S.S. Viswanethra Ravi, JM For The Revenue : Shri A. K. Tiwari, CIT And Shri Arindam Bhattacharjee, CIT For The Assessee : Shri Anil Kochar, Adv. ORDER Per Bench These three appeals are preferred by the revenue against a common order dated 20.01.2016 passed by the Ld. CIT(A) - 24, Kolkata whereby he cancelled the penalties imposed by the A.O. under section 271C of the Income Tax Act, 1961 amounting to ₹ 42,58,530/-, ₹ 2,45,83,333/- a .....

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dered by HWML, charges at certain percentage of the revenue collection were paid by the assessee while making the said payments to HWML, no deduction of tax at source was made by the assessee on the ground that the work done by HWML was of such a nature that it was not covered by the definition of professional services as given in Explanation to section 194J. This stand of the assessee was not found acceptable by the A.O. According to him, the amount paid by the assessee to HWML was for the mana .....

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on the part of the assessee vide three separate orders passed by all the three years under consideration. 3. The penalties imposed by the A.O. under section 271C for all the three years under consideration were challenged by the assessee in the appeals filed before the Ld. CIT(A). Meanwhile, the appeals filed by the assessee against the orders passed by the A.O. under section 201(1)/201(1A) of the Act came to be disposed of by the Ld. CIT(A) vide a common appellate order dated 19.01.2016 whereby .....

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relief to the assessee. Aggrieved by the order of the Ld. CIT(A), the revenue has preferred these appeals before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned counsel for the assessee, the appellate order passed by the Ld. CIT(A) dated 19.01.2016 cancelling the demand raised by the A.O. against the assessee for all the three years under consideration vide orders dated 201(1)/201(1A) has alrea .....

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