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40 results for “TDS”+ Section 271Cclear

Sorted by relevance

Delhi241 Mumbai162 Bangalore83 Kolkata58 Karnataka47 Raipur42 Cochin40 Jaipur37 Ahmedabad33 Indore18 Hyderabad16 Chandigarh15 Visakhapatnam12 Jodhpur12 Nagpur12 Lucknow11 Chennai9 Pune8 Agra7 Telangana7 Surat6 Varanasi6 Rajkot6 Panaji5 Jabalpur5 Dehradun3 Ranchi3 SC3 Orissa2 Cuttack2 Kerala1

Key Topics

Section 201(1)63 Section 271C56 Section 20148 TDS40 Section 123 Section 220(2)23 Section 246A23 Penalty16 Section 194J10 Section 274

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

271C of the I.T.Act. 5. However, the Addl.CIT, TDS, took a view that provisions of section 273B of the I.T.Act

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

Showing 1–20 of 40 · Page 1 of 2

7

Natural Justice2

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C

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

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

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

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271c

LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS, KOCHI

Appeal are Dismissed

ITA 608/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 271CSection 273BSection 274

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

LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS , KOCHI

Appeal are Dismissed

ITA 607/COCH/2023[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 271CSection 273BSection 274

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

ITA 1005/COCH/2024[2010-11]Status: DisposedITAT Cochin31 Jul 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 250Section 271CSection 274

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

ITA 1006/COCH/2024[2011-12]Status: DisposedITAT Cochin31 Jul 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 250Section 271CSection 274

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

ITA 449/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 1Section 201Section 201(1)Section 220(2)Section 246A

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

ITA 450/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 1Section 201Section 201(1)Section 220(2)Section 246A

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

ITA 444/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 1Section 201Section 201(1)Section 220(2)Section 246A

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

ITA 458/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 1Section 201Section 201(1)Section 220(2)Section 246A

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