2014 (6) TMI 675

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....petitioner has challenged the order dated May21, 2014 passed by the Income Tax Officer, Ward 58(3)(TDS) Kolkata whereby and whereunder the application for stay filed under Section 220 sub Section 6 of the Income Tax Act is rejected. The challenged is basically made on the ground that the said authority has not dealt with the submissions made at the time of hearing of the said application and th....

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.... foreign principal, it would be treated to have been made to the foreign carrier and immunity is enjoyed under the double taxation avoidance agreement. In support of the aforesaid contention reliance is placed upon the Division Bench judgement of this Court delivered in case of Poddar Sons Ex. L. (P.) Ltd. Vs. Commissioner of Income -tax, Kolkata - III reported in [2004] 223 TAXMAN 94/44 (Calcu....

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....the above plea to the tune of Rs.30 laks raised by the department is not sustainable in view of the ratio decided in the above noted report. Per contra the respondent says that neither the double taxation avoidance agreement was produced before the authority nor it is manifest that the payment were made to the agent of a disclosed foreign carrier and, therefore, the petitioner cannot take a ben....

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....e above points to the tune of Rs.30 lakhs is passed, it would cause hardship to the petitioner. The total demand raised by the department is Rs. 48.81 lakhs. This Court does not find that the petitioner has been able to make out a strong prima facie case so far the balance demand is concerned. Taking into consideration the interest of the revenue and in order to strike equilibrium, this Cour....