DJ AMUSEMENTS,8/58 8/58 ,CHATHANKANDATH HOUSE vs. INCOME TAX OFFICER, PALAKKAD
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 758/COCH/2025[2014-15]Status: DisposedITAT Cochin28 Nov 2025AY 2014-15
Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.758/Coch/2025 "नधा"रण वष" /Assessment Year: 2014-15 Dj Amusements, The Income Tax Officer, Mankara P.O, Vs. Ward-1 & Tps, Palakkad – 678 614. Palakkad. Kerala Pan: Aahfd 2211P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sivadas Chettoor, C.A ""यथ" क" ओर से /Respondent By : Smt Leena Lal, Snr Ar सुनवाई क" तार"ख/Date Of Hearing : 06.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():
For Appellant: Shri Sivadas Chettoor, C.A ""For Respondent: Smt Leena Lal, Snr AR
Section 10Section 10(20)Section 139
TDS is required to be
deducted on payments made to local authorities whose income is exempt
under Section 10 and who are not required to file returns under Section
139. 3. The assessee contended that the rent payments were made to
Punalur Municipality and Orkkatteri Panchayat, both of which are “local
authorities” as defined under Section 10(20