COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

INDIA GATEWAY TERMINAL PRIVATE LIMITED ,ICTT, VALLARPADAM vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

TDS amount in respect of the above sum. The AO also made a disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction

INDIA GATEWAY TERMINAL PRIVATE LIMITED,ICTT, VALLARPADAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

TDS amount in respect of the above sum. The AO also made a disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

permanent staff looking after administrative matters of the assessee the new appointees who frequently change are unable to keep track of various important tasks of the assessee. 2. There is no deliberate inaction or negligence on the part of the assessee and the fact that the assessee had been electronically filing TDS returns for subsequent quarters and accessing details