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306 results for “TDS”+ Business Incomeclear

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Key Topics

TDS74 Section 234E72 Section 4045 Section 80P45 Section 206C35 Deduction31 Section 25024 Disallowance24 Section 20123 Natural Justice

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

income from business and profession”: if the assessee does not deduct TDS on such expenses are disallowed”. Having held so was it open

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 208/COCH/2018[2013-14]Status: DisposedITAT Cochin17 Aug 2018

Showing 1–20 of 306 · Page 1 of 16

...

23

AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

Section 115BSection 14Section 143(3)Section 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

business loss against the income declared under the head “other sources”. Section 71 deals with set off loss against income under any other head. After setting off losses against the income under the same head, if the net result is still a loss, the assessee can set off the said loss under section 71 of the Act against income

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(1)Section 192Section 199Section 250

TDS and it is in the nature of tax on income which has been collected at source in respect of specified business

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

ITA 325/COCH/2023[2020-21]Status: DisposedITAT Cochin23 Oct 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri V. Rajashekaran, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 40Section 80A(2)Section 80CSection 80J

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

ITA 751/COCH/2023[2019-20]Status: DisposedITAT Cochin23 Oct 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri V. Rajashekaran, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 40Section 80A(2)Section 80CSection 80J

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

SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT WARD-2, KOCHI

ITA 326/COCH/2023[2021-22]Status: DisposedITAT Cochin23 Oct 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri V. Rajashekaran, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 40Section 80A(2)Section 80CSection 80J

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

ITA 983/COCH/2024[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

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

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 147Section 148Section 43B

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

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

ITA 625/COCH/2017[2006-07]Status: DisposedITAT Cochin10 Dec 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

Section 115BSection 143(3)Section 263Section 263(1)

Business TotaJ, income as per order u/5.143(3) dt. 05.06.2009 Rs.7,97,70,414 Less: Winning from lotteries included in the above income considered separately (i) Prize winning for unsold tickets with TDS

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

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

ITA 964/COCH/2022[2019-20]Status: DisposedITAT Cochin30 May 2024AY 2019-20

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)

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 133ASection 206C

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

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business receipts in its TDS Certificates and as such, the same should have been included in its receipts. This has not been precisely done by the assessee. The case laws relied on by the assessee is dealt with as under: (i) ACIT v. Real Image Media Technologies (P) Ltd. (ITATChennai): 7.2.1 The assessee was running a recording and dubbing studio

THE DCIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. M/S.MINI MUTHOOTTU CREDIT INDIA P. LTD, KOZHENCHERRY

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

ITA 237/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.237/Coch/2018 Assessment Year : 2012-13 The Assistant Commissioner Of Vs. M/S. Mini Muthoottu Credit India Income-Tax, Circle-1, Thiruvalla. (P) Ltd., Muthoot Building, Kozhencherry-689 641. [Pan: Aaecm 5739P]

Section 250Section 36(1)(iii)

TDS in compliance with the provision of Income Tax Act and the recipients of interest have included the income in their filed returns of income tax and have already paid tax. According to the Ld. AR, the assessee accounted the interest expenses in previous assessment years and the Assessing Officer allowed such expenses as a business

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under any of the heads specified in section