LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS , KOCHI

Appeal are Dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 271C penalties herein of Rs.8,39, 515/- and Rs.8,84,392/-; assessment year-wise, respectively, learned Sr. DR invited our attention to the CIT(A)/NFAC’s lower appellate detailed discussion upholding the same as under: - “5. DECISION: I have very carefully considered the facts of the case, grounds of appeal, Penalty order passed by the JCIT (TDS

TRIO SHOPPING MALL SPACES PRIVATE LIMITED,CALICUT vs. JCIT,TDS, KOCHI

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

TDS by the assessee for Financial Year 2009-10 relevant to Assessment year 2010-11.In this connection, penalty proceedings under Section 271C

TRIO SHOPPING MALL SPACES PRIVATE LIMITED,CALICUT vs. JCIT,TDS, KOCHI

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

TDS by the assessee for Financial Year 2009-10 relevant to Assessment year 2010-11.In this connection, penalty proceedings under Section 271C

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

Section 271C proceedings initiated by the learned lower authorities for non-deduction of TDS. Suffice to say, we adopt our foregoing