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229 results for “TDS”+ Section 10(34)clear

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Key Topics

Section 25073Section 19231Limitation/Time-bar31Section 20027Section 206C27Section 4023TDS21Section 234E17Section 20117Addition to Income

PALLATH NAFEESA,MALAPPURAM vs. ITO, TIRUR

In the result, appeal filed by the assessee allowed

ITA 118/COCH/2023[2015-16]Status: DisposedITAT Cochin03 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala Vs. Tirur, Malappuram 676552 [Pan: Alipn9300R] (Appellant) (Respondent)

For Appellant: Shri Shaji Paulose, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(37)Section 145ASection 194ASection 197Section 28Section 34Section 56(2)(viii)Section 57

TDS reported in70 taxmann.com 45. The relevant finding of the Hon’ble Bench is extracted as under: “10. In the facts of the present case, it is an admitted position that the interest on which the tax is sought to be deducted at source under section 194A of the Act is interest under section

Showing 1–20 of 229 · Page 1 of 12

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17
Section 143(3)11
Deduction11

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

section 10(10C) compliant: “10. INCOME TAX-TDS As the proposed scheme does not comply with Rule 10(10C) of Income Tax Act 1961 and no benefit of exemption of ex-gratia from income tax is intended in this scheme, there is no legal requirement for obtaining prior approval of Income Tax Department. 12. GENERAL CONDITIONS (i) …. (vii) viii

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)”. 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

ITO, ALAPPUZHA vs. M/S.SOUTHERN MINERAL INDUSTRIES,, ALAPPUZHA

In the result, all the appeals filed by the Revenue stand dismissed

ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 194CSection 194ISection 201

10,13,896 4. Transportation charges 194C 1,21,000 5. Freight charges 194C 78,800 6. Commission of sale 194H 1,26,900 7. Brokerage 194H 1,02,425 8. Lease Hire 194I 67,90,900 3.1 The Assessing Officer therefore, issued the notice to the assessee requiring him to furnish the details of the tax deducted at source

SRI.ABDUL KAREEM,ERNAKULAM vs. THE ITO, ALUVA

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

ITA 123/COCH/2019[2014-15]Status: DisposedITAT Cochin17 Jul 2019AY 2014-15

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

For Appellant: Sri.T.John GeorgeFor Respondent: Sri.Shantom Bose
Section 143(2)Section 143(3)Section 145ASection 153Section 263Section 28Section 56Section 56(2)(viii)Section 57

TDS of Rs.88,29,502 as refund. The assessment was taken up for scrutiny by issuance of notice u/s 143(2) of the I.T.Act and the assessment u/s 143(3) of the I.T.Act was completed vide order dated 11.11.2016 on a total income of Rs.4,16,014. 4. Subsequently the CIT by invoking his revisionary powers issued notice

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

10(6)(viii) of the Act itself shows that, but for the same, the receipt is taxable in India. We make it clear that all contentions are open to the assessee and, further, that we may not be construed as having expressed any final opinion in the matter, even as we have surely highlighted different aspects of the matter, both

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

10. (i) As per the assessment order, Backhaul charges and Uplinking charges have been assessed for levy of TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

10. (i) As per the assessment order, Backhaul charges and Uplinking charges have been assessed for levy of TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

10. (i) As per the assessment order, Backhaul charges and Uplinking charges have been assessed for levy of TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

10. (i) As per the assessment order, Backhaul charges and Uplinking charges have been assessed for levy of TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure