66 results for “TDS”+ Section 10(100)clear
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Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2014-15 Shri. Mohammed Tariq Thaimadathil, Vs. Ito, Tariq Manzil, Elmkunnapuzha Road, Non Corporate Ward – 1(5), Kaloor, Kochi. Cochin – 682 107. Pan : Abrpt 7993 B Appellant Respondent Assessee By : Smt. Parvathy Ammal, Ca Revenue By : Shri. K. Jayaganesh, Senior Ar. Date Of Hearing : 06.08.2024 Date Of Pronouncement : 07.08.2024 O R D E R Per Prakash Chand Yadav:
TDS @ 10%. Therefore, invoking the provisions of section 40(a)(ia), the AO disallowed a sum of Rs.3,54,075/-. Similarly, the AO also invoked the provisions of section 14A of the Act and disallowed an amount of Rs.2,74,818/-. Besides this, the AO has also disallowed an amount of Rs.1,28,413/- being 5% from travelling and entertainment