SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

business income, as held in the lower appellate discussion hereinabove (supra). We accordingly direct the “CPC” herein to re-compute the assessee’s sec.80JJA deduction claim(s) strictly in tune with sec.80A(2) of the Act to the extent of it’s gross total income(s) in al these three assessment years. Ordered accordingly. 4. The assessee’s twin appeals

THOMAS CHACKO,KOCHI vs. THE DCIT KOCHI CIRCLE 1(1), KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

business income, as held in the lower appellate discussion hereinabove (supra). We accordingly direct the “CPC” herein to re-compute the assessee’s sec.80JJA deduction claim(s) strictly in tune with sec.80A(2) of the Act to the extent of it’s gross total income(s) in al these three assessment years. Ordered accordingly. 4. The assessee’s twin appeals

PALMSHORE HOTELS PRIVATE LIMITED,THIRUVANANTHAPURAM vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE 1(), THIRUVANANTHAPURAM

In the result, appeal filed by the assessee stands partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

business of running hotels. No regular return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act) was filed for AY 2017-18. However, the AO, on 2 Palmshore Hotels Pvt. Ltd. receipt of information that the appellant had a turnover from services reported in Service Tax Return

ARUNACHALAM SOYAMBUNADAR,TRIVANDRUM vs. ITO (TDS), TRIVANDRUM

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalarunachalam Soyambunadar Income Tax Officer (Tds) Tc 41/562, Sindhu Nivas 3Rd Floor, Aayakar Bhavan Sgnra 110-11, Kurithathy Vs. Kowdiar, Trivandrum 694003 Mancaud, Trivanderum 695009 [Pan: Clkps2333F] (Appellant) (Respondent)

Income Tax Officer (TDS) Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. 206C

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

business loss of Rs.1,41,23,290/- instead of the Total Income in the body of the order and need to be corrected. Also, In accordance with the disallowance of the TDS

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations in the business premises of the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations in the business premises of the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations in the business premises of the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations in the business premises of the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations in the business premises of the appellant

ELAMKULAM SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. ITO (TDS), TIRUR

In the result, appeal filed by the assessee stands dismissed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

TDS if Rs, 7,82,840/- vide order dated 26.06.2023. 3. Being aggrieved, an appeal was filed before the CIT(A) with a delay of 63 days. The CIT(A), on due consideration of the explanation filed, refused to condone the delay by holding that the appellant failed to show sufficient, reasonable cause for delay in filing the appeal placing

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

business of wholesale import and sale of timbers. The assessee failed to file the TDS/TCS return of Quarter-2 for FY 2012-13 on or before the due date prescribed in this regard. The AO, TDS CPC, Ghaziabad passed an order u/s 143(1) on 10.09.2013. Subsequently, CPC TDS passed an order u/s 154 r.w.s. 200A

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

business of wholesale import and sale of timbers. The assessee failed to file the TDS/TCS return of Quarter-2 for FY 2012-13 on or before the due date prescribed in this regard. The AO, TDS CPC, Ghaziabad passed an order u/s 143(1) on 10.09.2013. Subsequently, CPC TDS passed an order u/s 154 r.w.s. 200A

ASIANET SATELLITE COMMUNICATIONS LIMITED,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

TDS under the provisions of income tax, would partake character of business expenditure or not. The Hon'ble Supreme Court

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

TDS liability may arise if composite bills have been issued.” “1. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of Rs. 25,00,000/- made by the assessing officer treating Agricultural Income as Business

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

TDS liability may arise if composite bills have been issued.” “1. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of Rs. 25,00,000/- made by the assessing officer treating Agricultural Income as Business

SAI MEDICAL CENTRE,PALAKKAD vs. THE ITO, PALAKKAD

In the result, the appeal and the stay application filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

business of rendering medical services. The Income Tax Officer, Ward – 5 & TDS, Palakkad (hereinafter the ‘TDS Officer”) on verification of the details

SAI MEDICAL CENTRE,PALAKKAD vs. THE ITO, PALAKKAD

In the result, the appeal and the stay application filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

business of rendering medical services. The Income Tax Officer, Ward – 5 & TDS, Palakkad (hereinafter the ‘TDS Officer”) on verification of the details