EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

deducted TDS u/s 192. The ITO(TDS) recomputed the taxable income. The income tax officer (TDS) denied deduction u/s 80C on the contributions

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

deducted TDS u/s 192. The ITO(TDS) recomputed the taxable income. The income tax officer (TDS) denied deduction u/s 80C on the contributions

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

deducted TDS u/s 192. The ITO(TDS) recomputed the taxable income. The income tax officer (TDS) denied deduction u/s 80C on the contributions

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

deducted TDS u/s 192. The ITO(TDS) recomputed the taxable income. The income tax officer (TDS) denied deduction u/s 80C on the contributions

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

TDS is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been

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

In the result, appeals of the assessee are allowed

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

TDS deducted, on the income earned by his late wife and TDS deducted in his late wife’s name, cannot

TORRY HARRIS SEA FOODS LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

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

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

deducting such TDS from the EIA fees. I had written letters previously to all the members advising them to deduct

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

TDS amount deducted. The assessee challenged the said intimation before the Ld.CIT(A) and contended that the tenant had deducted

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

deduct TDS as per the auditor’s report which details are given below: i) Expenses on which TDS not deducted

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

deducting TDS on the payments made to contractor, which it was liable to deduct as per the provisions of Section

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

deducting TDS on the payments made to contractor, which it was liable to deduct as per the provisions of Section

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

deducting TDS on the payments made to contractor, which it was liable to deduct as per the provisions of Section

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

deducting TDS on the payments made to contractor, which it was liable to deduct as per the provisions of Section

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

deducting TDS on the payments made to contractor, which it was liable to deduct as per the provisions of Section

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

deduct TDS on interest payments. The assessing 2 M/s.The Vennala SCB Ltd. officer erred in making additions u/s. 40(a)(ia) for not deducting

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS liability. Thus reimbursements cannot be deducted out of the bill amount for the purpose of tax deducted at source

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS liability. Thus reimbursements cannot be deducted out of the bill amount for the purpose of tax deducted at source

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS has already been deducted @ 30% u/s. 192 by treating the said payment as rent u/s. 1941. The Learned Assessing