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17 results for “TDS”+ Depreciationclear

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Mumbai1,195 Delhi1,095 Bangalore576 Chennai558 Kolkata197 Ahmedabad122 Hyderabad102 Chandigarh78 Pune58 Jaipur50 Raipur44 Visakhapatnam42 Ranchi37 Lucknow33 Karnataka32 Indore24 Cuttack19 Rajkot19 Guwahati18 Cochin17 Surat15 Amritsar10 Nagpur10 Patna10 Dehradun6 Kerala5 Jodhpur5 Telangana5 Allahabad4 Rajasthan4 Varanasi4 Jabalpur4 Agra3 Calcutta3 SC2 Panaji1

Key Topics

Section 143(3)23 Disallowance13 Depreciation10 Addition to Income9 TDS9 Section 40A(3)6 Section 2505 Section 32(1)(ii)5 Section 1545 Deduction

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

In the result, appeal filed by the assessee stands allowed

ITA 473/COCH/2025[2016-17]Status: DisposedITAT Cochin08 Aug 2025AY 2016-17

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

For Appellant: Shri Raghunathan S, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR

Section 143(3)Section 250Section 263Section 37(1)

depreciation loss. While doing so, the AO made disallowance of Rs. 1,07,06,000/- being the amount of interest on delayed payment of TDS

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

5

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

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 32(1)(ii)

depreciation on account of non- compete fee paid relying upon the decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra. However, the CIT(A) granted relief in respect of disallowance of interest u/s.36(1)(iii) of the Act and difference for TDS

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 32(1)(ii)

depreciation on account of non- compete fee paid relying upon the decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra. However, the CIT(A) granted relief in respect of disallowance of interest u/s.36(1)(iii) of the Act and difference for TDS

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 32(1)(ii)

depreciation on account of non- compete fee paid relying upon the decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra. However, the CIT(A) granted relief in respect of disallowance of interest u/s.36(1)(iii) of the Act and difference for TDS

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 32(1)(ii)

depreciation on account of non- compete fee paid relying upon the decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra. However, the CIT(A) granted relief in respect of disallowance of interest u/s.36(1)(iii) of the Act and difference for TDS

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 32(1)(ii)

depreciation on account of non- compete fee paid relying upon the decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra. However, the CIT(A) granted relief in respect of disallowance of interest u/s.36(1)(iii) of the Act and difference for TDS

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

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

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

TDS on year end provisions. xi. The AO disallowed the claim of expenditure incurred on Gas Turbine Overhauling Charges of Rs. 6,57,99,270/- as revenue expenditure by holding that the expenditure had resulted in enduring benefit and held it to be capital expenditure. xii. The AO denied the claim for allowance of depreciation

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 74/COCH/2023[2011-12]Status: DisposedITAT Cochin16 Aug 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 143(3)Section 147Section 148Section 40A(3)

TDS, if necessary, interest at the appropriate rate may also be collected from the assesse. We further direct the assesse to cooperate with the AO to complete the assessment at the earliest by producing the required documents in support of his claim. 6. In the result, appeal of the assessee in ITA No.74/Coch/2023 is partly allowed for statistical purposes

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 75/COCH/2023[2013-14]Status: DisposedITAT Cochin16 Aug 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 143(3)Section 147Section 148Section 40A(3)

TDS, if necessary, interest at the appropriate rate may also be collected from the assesse. We further direct the assesse to cooperate with the AO to complete the assessment at the earliest by producing the required documents in support of his claim. 6. In the result, appeal of the assessee in ITA No.74/Coch/2023 is partly allowed for statistical purposes

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 76/COCH/2023[2014-15]Status: DisposedITAT Cochin16 Aug 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 143(3)Section 147Section 148Section 40A(3)

TDS, if necessary, interest at the appropriate rate may also be collected from the assesse. We further direct the assesse to cooperate with the AO to complete the assessment at the earliest by producing the required documents in support of his claim. 6. In the result, appeal of the assessee in ITA No.74/Coch/2023 is partly allowed for statistical purposes

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 77/COCH/2023[2015-16]Status: DisposedITAT Cochin16 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 143(3)Section 147Section 148Section 40A(3)

TDS, if necessary, interest at the appropriate rate may also be collected from the assesse. We further direct the assesse to cooperate with the AO to complete the assessment at the earliest by producing the required documents in support of his claim. 6. In the result, appeal of the assessee in ITA No.74/Coch/2023 is partly allowed for statistical purposes

KERALA AGRO MACHINERY CORPORATION LIMITED,ERNAKULAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX , RANGE -1 , KOCHI, KOCHI

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

ITA 587/COCH/2024[A.Y 2011-12]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2011-12 Kerala Agro Machinery Corporation Limited Athani Aluva Adit, Range-1 Vs. Ernakulam Kochi Kerala 683 585 Pan No : Aaack9968Q Appellant Respondent Appellant By : Mrs. Remya S. Menon, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 28.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 24.4.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1064318699(1) For The Ay 2011-12 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Mrs. Remya S. Menon, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 143(3)Section 14ASection 24Section 250Section 40a

TDS was not deducted and remitted before the date of filing of return has been disallowed u/s 40a(ia) of the Act. iii. Loss on revaluation of tools amounting to Rs.4,48,719/- has been added back to the returned income. iv. Income from rental income has been treated as business income and deduction of Rs. 64,233/- claimed

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

TDS amounts to Rs. 5,05,82,900/-. 3. Interest u/s.234B amounting to Rs. 5,81,36,331/ - only has been levied in the ordergenerated by the system.Interest u/s.234B amounting toRs.5,81,13,891/- only has been levied in the manual tax calculation sheet enclosed with the order. As per our working, interest u/s.234B amounts to Rs.5

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

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

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

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

For Respondent: Smt. J M Jamuna Devi

Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

depreciation which was not made by the assessee. Neither the assessee nor the Revenue has given a finding as to how they have arrived at the rate computed by them. In the absence of any such calculation, we deem it fit to hold that 25% is a reasonable rate of disallowance made by the lower authorities

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

In the result, appeal filed by the assessee stands dismissed

ITA 859/COCH/2024[2020-21]Status: DisposedITAT Cochin16 May 2025AY 2020-21

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

For Appellant: Ms. Swathy S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LIMITED ,THIRUVANANTHAPURAM vs. ACIT,CIRCLE 1(1), THIRUVANANTHAPURAM

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

ITA 460/COCH/2024[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year: 2016-17 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. Pan: Aabck1318F

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR

Section 143(3)Section 40

depreciation @ 10%. Accordingly, this Grounds of Appeal No.1 raised by the assessee stands dismissed. 9. The Grounds of Appeal No. 2 challenges the disallowance of guarantee commission paid to the Government of Kerala invoking the provisions of section 40(a)(iib)(B) of the Act. Undoubtedly, the guarantee commission was paid by the appellant company to the Government of Kerala

M/S.SUDCHEMIE INDIA P. LTD,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the assessee’s appeal is dismissed

ITA 51/COCH/2021[2016-17]Status: DisposedITAT Cochin31 May 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Soundararajan K.

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 142(1)Section 143(3)Section 263Section 263(1)

TDS, even the nature of services rendered by the foreign parties remains to be specified by the assessee. 3. We have heard the parties, and perused the material on record. 3.1 It would be, to begin with, relevant to visit, even if in brief, the law in the matter. Lack of enquiry would by itself result in the ensuing assessment