YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

5: Grossing up under Section 195-A 47. The Finance Act 2002 sought to simplify the scheme for taxation of perquisites and gave the employer the option to pay taxes on the whole or part value of perquisites (excluding those provided for by way of monetary payment) without any deduction from the income of the employee. Simultaneously, the tax paid

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

5 of 17 Appellant 's application under Section 254 (2) 13. On 17th August 2004, the Appellant filed an application, being Misc. A No. 287/Del/2004, under Section 254(2) of the Act before the ITAT. The application was purportedly for “rectification of mistake apparent from the record” in the ITAT‟s order dated 12th July 2002. The Appellant contended that

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

AVV ENTERPRISES PVT. LTD.,DELHI vs. DCIT, CPC- TDS , GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

S vs. GUARDING SERVICES PVT. LTD.,NEW DELHIVS.ITO, TDS, WARD- 77(3), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

5. The Ld. Counsel for the assessee pointed out that the present appeals are against the late fees charged under section 234E of the Act for various quarters relating to different assessment years for default in not filing TDS