THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 194J of the Act. Therefore, we reverse the order of the ld CIT (A) and assessee’s appeal is allowed on this ground also. 14. Reading of the above order clearly show that fact- situation was essentially similar to the one here in the case of the assessee. Assessee was also treated as one in default for failure

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when