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66 results for “TDS”+ Section 10(100)clear

Sorted by relevance

Delhi1,233Mumbai1,202Bangalore658Chennai421Kolkata269Hyderabad200Indore181Ahmedabad160Chandigarh155Karnataka135Jaipur130Pune112Raipur83Cochin66Cuttack44Surat42Visakhapatnam36Lucknow32Jabalpur26Amritsar23Nagpur22Rajkot19Guwahati18Telangana17Jodhpur16Agra14Dehradun14Patna14Panaji8Ranchi6SC6Varanasi5Rajasthan3Allahabad3Uttarakhand2Orissa1Kerala1

Key Topics

Section 250114Section 143(3)11TDS7Disallowance7Section 1475Section 105Section 10B5Section 1484Section 40A(3)4Addition to Income

NELLIPARAMBIL GOPALAN GANGADEVI,ERNAKULAM vs. ITO WARD 1, ALUVA

In the result, the assessee’s appeal is dismissed and the stay application is dismissed as infructuous

ITA 996/COCH/2022[2007-08]Status: DisposedITAT Cochin28 Dec 2023AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 147

100-110) put pays the assessee’s case. Clauses 10 and 12 (viii) thereof, reproduced here-in-below, make it abundantly clear that the exit option scheme under reference is not section 10(10C) compliant: “10. INCOME TAX-TDS

MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI

The appeal of the assessee is allowed for statistical purposes

Showing 1–20 of 66 · Page 1 of 4

4
Section 403
Exemption3
ITA 265/COCH/2023[2014-15]Status: DisposedITAT Cochin07 Aug 2024AY 2014-15

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:

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 14ASection 40

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

ELAVANCHALIL ABDUL BASHEER,KOZHIKODE vs. ITO, WARD-2(2), KOZHIKODE

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

ITA 310/COCH/2024[2020-2021]Status: DisposedITAT Cochin14 May 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2020-21 Elavanchalil Abdul Basheer .......... Appellant Oittannmakm, Koduvally, Kozhikode 673572 [Pan: Bbwpb4939D] Vs. The Income Tax Officer, Ward-2(2), Kozhikode .......... Respondent Appellant By: Shri C.B.M. Warrier, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.03.2024 Date Of Pronouncement: 14.05.2024 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.02.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Deriving Income Under The Head ‘Agriculture’. The Return Of Income For Ay 2020-21 Was Filed On 21.12.2020 Declaring Income Of Rs. 4,60,00,000/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward-2(2), Kozhokode

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 2(14)(iii)

10,000/- on which TDS of Rs. 4,64,100/- was paid by the buyer of the property. Based on this information the appellant was called upon to show cause as to why the above property cannot be considered as non-agricultural land and also submitted the evidence in support of the agricultural expenditure incurred. It was stated that

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

100% EOU by the Board of Approval on 29.03.2000 for a period of 5 years and 2 M/s. Extraweave Pvt. Ltd. subsequently it was extended vide Green Card No. 139/CSEZ/2005 dated 29.03.2005. The commercial production was started on 01.062001. Form NO. 56G was also filed, which was verified by the AO and he found that the unit is eligible

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

section 43A of the Act, it is claimed that the amount of loss debited to Profit & Loss A/c. for the assessment year 2012-13 is reversed by crediting to Profit & Loss A/c. for the assessment year under consideration. This amount was claimed as deduction while computing taxable income. The AO, placing reliance on the decision of the Tribunal in assessee

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)

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

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)

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

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)

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

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)

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

KEERAN MUHAMMED BASHEER,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, ALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 510/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

KEERAN MUHAMMED BASHEER,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 511/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABDUL GAFOOR MUHAMMED POTTICHI,TALIPARAMBA vs. ACIT CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 512/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABDUL GAFOOR MUHAMMED POTTICHI,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 513/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABDUL GAFOOR MUHAMMED POTTICHI,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 514/COCH/2024[2016-17]Status: DisposedITAT Cochin20 Dec 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

KODIYIL MUHAMMED MADANI(PARTNER) ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 530/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC BUILDWARE INDIA (P) LIMITED,PARIYARAM vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 531/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPOATION,PAYYANNUR vs. ACIT CENTRAL CIRCLE-1, , CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 534/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPORATION,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 535/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPORATION,KASARGOD vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 536/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming