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Section 271C4 Section 273B3 Section 2732

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 271CSection 273Section 273B

194I and 192B of the I.T.Act. 9.3 The Full Bench of the Hon’ble Kerala High Court in the case of Lakshadweep Development Corporation Ltd. v. Addl.CIT & Anr. (supra) while reversing the Division Bench ruling in the case of U S Technology International Limited (supra), had held that section 273B of the I.T.Act shall be applicable for also the cases