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

establishing TDS liability. Thus reimbursements cannot be deducted out of the bill amount for the purpose of tax deducted at source. In the case of Arthur Andersen & Co. [94 TTJ 736 (Mum.)] the Mumbai Tribunal held that where the cost of services is charged and recovered by way of reimbursement, even without any profit element, TDS will be applicable

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 , THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS on the payment against the services of M/s. Grecal Ltd. In his submission, the appellant relied on Circular No. 786, dated February 7, 2000. It is critical to remind the appellant that the aforementioned circular was withdrawn on October 23, 2009, and since the appellant had already made the payment amounting to Rs. 8,08,886/- to M/s Grecal

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 ,CIRCLE 1, THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

TDS on the payment against the services of M/s. Grecal Ltd. In his submission, the appellant relied on Circular No. 786, dated February 7, 2000. It is critical to remind the appellant that the aforementioned circular was withdrawn on October 23, 2009, and since the appellant had already made the payment amounting to Rs. 8,08,886/- to M/s Grecal

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

permanent establishment in India and all services were rendered from outside India. The Income- tax Officer refused to issue the certificate. On a writ petition before the High Court it was found that the scope of service / work undertaken by the non resident company was merely to draw up a scheme, advise on the terms and methods of negotiation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

permanent establishment in India and all services were rendered from outside India. The Income- tax Officer refused to issue the certificate. On a writ petition before the High Court it was found that the scope of service / work undertaken by the non resident company was merely to draw up a scheme, advise on the terms and methods of negotiation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

permanent establishment in India and all services were rendered from outside India. The Income- tax Officer refused to issue the certificate. On a writ petition before the High Court it was found that the scope of service / work undertaken by the non resident company was merely to draw up a scheme, advise on the terms and methods of negotiation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

permanent establishment in India and all services were rendered from outside India. The Income- tax Officer refused to issue the certificate. On a writ petition before the High Court it was found that the scope of service / work undertaken by the non resident company was merely to draw up a scheme, advise on the terms and methods of negotiation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

permanent establishment in India and all services were rendered from outside India. The Income- tax Officer refused to issue the certificate. On a writ petition before the High Court it was found that the scope of service / work undertaken by the non resident company was merely to draw up a scheme, advise on the terms and methods of negotiation

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

establishing an international airport at Cochin and in the said airport, the assessee was operating a duty free shop. The assessee for the purpose of procuring the merchandise for the duty free shop run by them, had entered into an agreement with M/s. Alpha Airport Holding Ltd., UK and Kreol Trading EST, UAE on 10/11/2000. The AO had issued

INDIA GATEWAY TERMINAL PRIVATE LIMITED ,ICTT, VALLARPADAM vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2), KOCHI, KOCHI

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

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

TDS amount in respect of the above sum. The AO also made a disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction

INDIA GATEWAY TERMINAL PRIVATE LIMITED,ICTT, VALLARPADAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), KOCHI, KOCHI

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

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

TDS amount in respect of the above sum. The AO also made a disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

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

permanent staff looking after administrative matters of the assessee the new appointees who frequently change are unable to keep track of various important tasks of the assessee. 2. There is no deliberate inaction or negligence on the part of the assessee and the fact that the assessee had been electronically filing TDS returns for subsequent quarters and accessing details

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also