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 Mere Securing a House on Rent in USA is not conclusive fact that Assessee is US Resident to Allow DTAA Benefit: ITAT
 20 LPA Opening Hiring Qualified CA For Assurance Manager Profile
 Non-Filing of Income Tax Return amounts to Escapement of Income: ITAT upholds Reassessment u/s 147
 Non Appreciation of facts in true perspective: ITAT sets aside Revision Order
 No Evidence of Tax Evasion by showing Fictitious or False Transactions: ITAT deletes Addition of Expenditure u/s 40A(3)
 Earning Interest Income from Inter-Corporate Deposit is Business Income: ITAT
 Income Tax Penalty u/s 271E cannot be levied in the absence of Regular Assessment: ITAT
 ITAT deletes Addition u/s 68 of Income Tax Act Firm not Taxable for Capital introduced by Partner
 Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT
 No Service Tax Leviable on Goods component of Composite Works Contract as VAT has been paid: CESTAT
 ITAT deletes Addition on Account of Investment made from Undisclosed Sources as all Transactions were made through Banking Channels

Income Tax Appellate Tribunal : Kolkata Benches : Kolkata Consolidated List Of Orders Ready For Pronouncement On 14/03/2018.
March, 14th 2018
INCOME TAX APPELLATE TRIBUNAL : KOLKATA BENCHES : KOLKATA
Consolidated list of Orders ready for Pronouncement on 14/03/2018.

               Hon'ble A.M. Shri P.M.Jagtap and Hon'ble J.M. Shri A.T.Varkey

Sl.No.    ITA No.                  Assessee                             Bench   Author
1         1688/Kol/2016            Shibir India Ltd.                       C      AM
2         775/Kol/2017             ARCL Organics Ltd.                      C      AM
3         429/Kol/2016             Smt. Shyama Devi Dalmia                 C      AM
4         1668/Kol/2016            Saraswaty Press Ltd.                    A      AM
5         309/Kol/2015             Goodricke Group Ltd.                    A      JM
6         726/Kol/2015             Everlink Distributors Pvt. Ltd.         A      JM

           Hon'ble A.M. Shri P.M.Jagtap and Hon'ble J.M. Shri S.S.Viswanethra Ravi

Sl.No.    ITA No.                  Assessee                             Bench   Author
1-6       IT(SS)                   M/s Elin Electronics Ltd.               D      AM
          No.1610162/Kol/2017
          & ITA
          No.2424/Kol/2017 &
          C.O.11-13/Kol/2018
7         1339/Kol/2015            Consortium Capital Pvt. Ltd.           D       AM
8-9       2114-2115/KOL/2016       Banwarilal Pasari                      D       AM






             Hon'ble J.M. Shri N.V.Vasudevan and Hon'ble A.M. Dr. Arjun Lal Saini

Sl.No.    ITA No.                  Assessee                             Bench   Author
1         S.A.No.04/Kol/2018 &     M/s Dhanvarsha Properties P. Ltd.       C      AM
          ITA No.1803/Kol/2017
2         M.A.No.116/Kol/2016      Soma Rani Ghosh                        B       AM

                               Hon'ble A.M. Shri J.Sudhakar Reddy

Sl.No.    ITA No.                  Assessee                             Bench   Author
1-4       1938-1940/Kol/2017       Shyam Naha                            SMC      AM
5-7       341-343/Kol/2017         Mangilal Sethia                       SMC      AM
8         2348/Kol/2017            Gangotri Sales pvt. Ltd.              SMC      AM
9         1182/Kol/2017            Sri Bipul Kumar Dey                   SMC      AM
10        1955/Kol/2017            M/s Daga Air Agents                   SMC      AM

             Hon'ble A.M. Shri J.Sudhakar Reddy and Hon'ble JM Shri A.T.Varkey

Sl.No.    ITA No.                  Assessee                             Bench   Author
1         2116/Kol/2016            D/ shri Biswanath Poddar                D      AM
5         2118/Kol/2016            M/s Neelkantha Steels Ltd.              D      AM

         Hon'ble A.M. Shri J.Sudhakar Reddy and Hon'ble JM Shri S.S.Viswanethra Ravi

Sl.No.    ITA No.                  Assessee                             Bench   Author
1         IT(SS) 47/Kol/2016       Shri Tarachand Mahipal                  B      AM
2         1588/Kol/2016            D/ M/s Eastern Dismensiojn              B      AM
3         1657/Kol/2014            D/ M/s Shelter Infra Projects Ltd.      B      AM
                                    Pronouncement list
                                     Date:14/03/2018


             Hon'ble J.M. Shri A.T.Varkey and Hon'ble A.M. Shri Waseem Ahmed

Sl.No.   ITA No.                Assessee                             Bench      Author
1        1548/Kol/2016          Arunava Guha                            D         JM
2        1525/Kol/2016          Shikha Chakraborty                      D         JM


              Hon'ble J.M. Shri A.T.Varkey and Hon'ble A.M. Shri M.Balaganesh

Sl.No.   ITA No.                 Assessee                             Bench       Author
1-3      1471,1475,1476/Kol/2015 Amit Agarwal, Madan Lal Beswal &        D          AM
                                 Manoj Beswal
4-5      914-915/Kol/2015        Tradelink Securities Ltd.               D          AM







             Hon'ble J.M. Shri A.T.Varkey and Hon'ble A.M. Dr. Arjun Lal Saini

Sl.No.   ITA No.                Assessee                             Bench      Author
1        645/Kol/2016           D/ M/s Abbey Healthcare (P) Ltd.        D         AM
2        2036/Kol/2016          D/ M/s Indo Nabin Projects Ltd.         D         AM
3        347/Kol/2016           Mr. Ataur Rahman                        D         AM


         Hon'ble A.M. Shri M.Balaganesh and Hon'ble J.M. Shri S.S.Viswanethra Ravi

Sl.No.   ITA No.                Assessee                             Bench      Author
1        1927/Kol/2017          MKJ Developers Ltd.                     B         AM
2        16/Kol/2017            m/S Maco Corporation (India ) Ltd.      B         AM


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