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, 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 (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

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

STATE BANK OF INDIA, POOVAR BRANCH,TRIVANDRUM vs. COMMISSIONER OF INCOME TAX , INCOME TAX CIRCLE TDS, TRIVANDRUM

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

TDS provisions, and hence, the assessee has not deducted TDS on the payments made to the employees in respect of foreign

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS is liable to be deducted only at the time of payment or credit, whichever is earlier, the Appellant has deducted

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS is liable to be deducted only at the time of payment or credit, whichever is earlier, the Appellant has deducted

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS is liable to be deducted only at the time of payment or credit, whichever is earlier, the Appellant has deducted

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS is liable to be deducted only at the time of payment or credit, whichever is earlier, the Appellant has deducted

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

deducted TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

deducted Page 2 of 14 TDS on interest payments made from 20 branches and therefore sought for the details along

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

deducted the TDS amount while making the payments to the hoarding charges and also deposited the TDS amount with the department

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

deducted the TDS amount while making the payments to the hoarding charges and also deposited the TDS amount with the department

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

deducted the TDS amount while making the payments to the hoarding charges and also deposited the TDS amount with the department

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

deducted the TDS amount while making the payments to the hoarding charges and also deposited the TDS amount with the department