M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA
In the result, the appeal of the revenue in ITA No
ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10
Bench: Shri Mahavir Singh & Shri M. Balaganesh
Section 143(3)Section 194ISection 40
271C. and, therefore, section 40(a)(ia) isn't attracted to the same.
Hence, an assessee could not be penalized under section 40(a)(ia) when there was no loss to revenue.
The Agra Tribunal in the case of Rajiv Kumar Agarwal-vs.- ACIT [2014] 45
taxmann.com 555 (Agra - Trib.) had held that the second proviso to Section
