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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 18/07/2018.
July, 18th 2018
INCOME TAX APPELLATE TRIBUNAL : KOLKATA BENCHES : KOLKATA
Consolidated list of Orders ready for Pronouncement on 18/07/2018.

                              Before Hon'ble A.M. Shri P.M.Jagtap

Sl.No.   ITA No.                  Assessee                            Bench   Author
1        2190/Kol/2017            M/s Visura (India) Ltd.              SMC      AM
2        940/Kol/2016             M/s MAC Alloys Pvt. Ltd.             SMC      AM
3        73/Kol/2017              Shri Indrasis Acharya                SMC      AM

            Before 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        395/Kol/2018             Shristi Hotel Pvt. Ltd.                A      JM

       Before 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        M.A.No.210/Kol/2017      M/s Satabdi Vincom P. Ltd.             B      JM
2        ITA No.1587/Kol/2016     M/s Kishan F.L.Bond                    A      JM






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

Sl.No.   ITA No.                  Assessee                            Bench   Author
1        334/Kol/2018             Dasarath gorai                       SMC      AM

         Before Hon'ble A.M. Shri J.Sudhakar Reddy and Hon'ble J.M. Shri S.S.Godara

Sl.No.   ITA No.                  Assessee                            Bench   Author
1        2201/Kol/2016            Shri Rajpal Singh Sekhon               C      JM
2        417/Kol/2017             James Warren Tea Ltd.                  C      JM
3        399/Kol/2017             Teesta Valley Exports SSL. Ltd.        C      JM

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

Sl.No.   ITA No.                  Assessee                            Bench   Author
1        1001/Kol/2018            Shri Krishna Kumar Mundhra             B      JM
2        80/Kol/2015              M/s Somany Ceramics Ltd.               C      JM
3        947/Kol/2014             M/s Ridhi Sidhi Vintrade P. Ltd.       C      JM

          Before 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        1261/Kol/2017            W.B.Transport Corporation Ltd.         D      JM
2-3      519 & 520/Kol/2016       D/ J.K.Tyre & Industries Ltd.          D      JM
4        1306/Kol/2016            D/ Chemgms (India) Ltd.                D      JM
5        1407/Kol/2014            Ashoke Kumar Singhania                 D      JM
6        2223/KOL/2017            Association Minority Professional      D      JM
                                  Academic Institure
7        772/Kol/2016             C.K.TRADE Ex Pvt. Ltd.                D       JM
8        848/Kol/2017             Rabi Lochan Deogharia                 D       AM
9        1045/Kol/2017            D/ Smt. Jhuma Dutta                   D       AM
                                    Pronouncement list
                                         Page-2
                                     Date:18/07/2018






          Before Hon'ble J.M. Shri S.S.Godara and Hon'ble A.M. Shri M.Balaganesh

Sl.No.   ITA No.               Assessee                             Bench      Author
1        765/Kol/2017          M/s Anand Motor Agencies Ltd.           B         JM
2        731/kol/2017          Subarnashila Merchants Pvt. Ltd.        B         JM
3        1098/Kol/2018         Civtect India Pvt. Ltd.                 B         JM
4-5      958 & 960/Kol/2017    Ather Perwaize                          D         JM
6        263/Kol/2017          Narnolia & Associated LLP               D         JM
7        1401/KOL/2017         Advantage Equifund Pvt. Ltd.            D         JM
8        M.A.No.174/Kol/2017   Accurate Agency Pvt. Ltd.               D         AM


         Before Hon'ble J.M. Shri S.S.Godara and Hon'ble A.M. Dr. Arjun Lal Saini

Sl.No.   ITA No.               Assessee                             Bench      Author
1        IT(SS)47/Kol/2017     M/s Adhunik Infrastructure P. Ltd.      D         JM
2        ITA 1190/kol/2017     Collate Infra Projects Ltd.             D         JM
3        2164/Kol/2017         West Bengal Agro Ind. Corp. Ltd.        C         JM
4        563/Kol/2017          Surendra Kr. Mittal                     B         AM
5        264/Kol/2017          Laxmi India Finleasecap P. Ltd.         D         AM
6        1145/Kol/2017         Mobile Mercantile Pvt. Ltd.             D         AM

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

Sl.No.   ITA No.               Assessee                             Bench      Author
1-5      1509-1513/Kol/2017    Sri Laxmi Kant Todi                     D         JM
6        798/Kol/2017          M/s Borbheta Estate P. Ltd.             D         JM
7        853/Kol/2017          Hasibul Hossain                         D         JM
8        WTA No.06/Kol/2017    M/s GJS Hotels Ltd.                     D         JM
9        ITA No.358/Kol/2017   M/s Nira Firm Developers P. Ltd.        D         JM

    Before Hon'ble J.M. Shri S.S.Viswanethra Ravi and Hon'ble A.M. Dr. Arjun Lal Saini

Sl.No.   ITA No.               Assessee                             Bench      Author
1-2      151-152/Kol/2016      M/s MCC PTA India Corp. Pvt. Ltd.       D         JM


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