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

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

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

271. In other words, clause (b) of sub-section (1) of section 271C (dealing with failure to remit the deducted tax) is not excluded or the benefit is not confined to the instance covered by section 271C(1)(a) alone. Section 273B itself starts with a “non obstante clause” saying that the benefit is to be extended, to the extent

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA