Thomas George Muthoot v. CIT

63 Taxmann.com 99High Court2015#2683 most cited

What is Thomas George Muthoot v. CIT authority for?

The second proviso to section 40(a)(ia) of the Income-tax Act, 1961, introduced by the Finance Act, 2012, applies prospectively and does not have retrospective effect.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Thomas George Muthoot v. CIT · section 40(a)(ia) second proviso · Finance Act 2012 · prospective application · retrospective effect · disallowance for non-deduction of TDS · Kerala High Court · 287 CTR 101

Also reported as

287 CTR 101235 Taxmann 246

Sections most often in play

Section 194CSection 195Section 40(a)(ia)Section 143(3)Section 147Section 197Section 197ASection 43B
Read the full judgment

Issues it is cited on

section 44ab(a)section 194a(1)section 195(2)section 197interest on securitiessection 194asection 194cassessee in defaultsection 201(1)section 195section 40(a)section 40(a)(ia)

Judgments citing Thomas George Muthoot v. CIT

Kumari Priti Suraj Kumar, Mumbai vs. ITO 30(2)(5), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 4634/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Mar 2017AY 2012-13

Bench: Shri G.S.Pannukumari Priti Suraj Kumar Alias Priti J. Kadakia, C-103, Evershine Mellenium Paradise, Thakur Village, Kandivali (E), Mumbai 400 101 Pan: Ahmpk 7142E ...... Appellant Vs. The Income Tax Officer – 30(2)(5), Mumbai 400 020 .... Respondent

For Appellant: Shri Shailesh S. ShahFor Respondent: Ms. Beena Santosh
Section 143(3)Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Kumari Priti Suraj Kumar Alias Priti J. Kadakia, C-103, Evershine Mellenium Paradise, Thakur Village, Kandivali (E), Mumbai 400 101 PAN: AHMPK 7142E ...... Appellant Vs. The Income Tax Officer – 30(2)(5), Mumbai 400 020 .... Respondent Appellant by : Shri Shailesh S. Shah Respondent by : Ms. Beena Santosh Date of hearing : 10/02/2017 Date of pronouncement : 31/03/2017 ORDER The captioned appeal filed by the assessee pertaining to assessment year 2012-13 is directed against an order passed by CIT(A)-41, M…

M/S. Elite Shipping Synergies Pvt. Ltd., Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is allowed

ITA 2405/CHNY/2016[2012-13]Status: DisposedITAT Chennai16 Dec 2016AY 2012-13

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2405/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Ms. Hemalatha, ACAFor Respondent: Shri A.V.Sreekanth, JCIT
Section 143(3)Section 201Section 40

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2405/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 Elite Shipping Synergies Pvt. The Income Tax Officer, Ltd., No.83/3, II Floor, Corporate Ward 2(1), Dr. Ranga Road, Mylapore, Chennai Chennai – 600 004 [PAN: AABCE 4232C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Hemalatha, ACA ""यथ" क" ओर से/Respondent by : S…

Elite Shipping Synergies Pvt. Ltd., Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is partly allowed

ITA 1031/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Sept 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

For Appellant: Shri. B. Ramakrishnan, C.AFor Respondent: Shri.Supriya Pal, IRS, JCIT
Section 201(1)Section 40

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1031/Mds/2016 "नधा"रण वष" /Assessment year : 2011-2012. M/s. Elite Shipping Synergies (P) Ltd, The Income Tax Officer, No.83/3, 2nd floor, Vs. Salary Ward II(1) Dr. Ranga Road, Chennai. Mylapore, Chennai 600 004. [PAN AABCE 4232C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. B. Ramakrishnan, C.A. ""यथ"…

ACIT 25(1), Mumbai vs. Chandriah B Kalal, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 5686/MUM/2014[2007-08]Status: DisposedITAT Mumbai22 Jun 2016AY 2007-08

Bench: Shri Rajendra & Shri Pawan Singh

For Appellant: NoneFor Respondent: Shri Naveen Gupta (DR)
Section 143(2)Section 143(3)Section 148Section 40Section 40aSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCH “C”, MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.5686/Mum/2014 for Assessment Year: 2007-08 Asst. CIT, 25(1), Shri Chandriah B. Kalal Pratyakshakar Bhavan, Plot No. 71, D-1, Mandar CHS Ltd., Room No. 202, 2nd Floor, BKC, RSC-21, Gorai-1, Borivali (W), Vs. Bandra (East), Mumbai-400051. Mumbai-400092. PAN: AABPK8755H (Appellant) (Respondent) Revenue by : Shri Naveen Gupta (DR) Assessee by : None. Date of hearing : 20.06.2016 Date of Order : 22.06.2016 O R D E R PER PAWAN SINGH, JM: 1. The present appeal filed by…