M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2. Originally these appeals were came up for hearing before this Tribunal and the Tribunal vide order dated 10.02.2011, passed a common order observing as follows:- “5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

2) of the Act which are no more appealable u/s. 246A as well as 253 of the Act before the CIT(A) as well as this tribunal respectively. These six appeals stand rejected therefore as not maintainable.Sois the outcome of the corresponding stay applications SA Nos. 17, 20, 21, 23, 25 & 27/Coch/2022. 4. The legal position would hardly