BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

212 results for “TDS”+ Section 10(37)clear

Sorted by relevance

Delhi2,228Mumbai2,157Bangalore1,083Chennai790Kolkata483Ahmedabad442Hyderabad439Pune290Chandigarh270Jaipur264Indore250Cochin212Karnataka184Raipur173Visakhapatnam129Surat108Cuttack89Rajkot76Lucknow62Jabalpur54Ranchi42Guwahati38Amritsar35Nagpur34Agra33Jodhpur27Patna26Allahabad19Dehradun18Telangana15SC10Panaji10Varanasi6Kerala5Calcutta4Uttarakhand3Gauhati1Rajasthan1Punjab & Haryana1

Key Topics

Section 25083Section 80P36Section 115J26Limitation/Time-bar22Section 4021Section 20118Deduction16Addition to Income16Section 26314Section 201(1)

THE ITO, WARD-2(1), TVM, TVM vs. SMT.G.S.LEKHA, KOLLAM

In the result, the appeal filed by the Revenue is allowed and the Cross

ITA 194/COCH/2018[2012-13]Status: DisposedITAT Cochin05 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.194/Coch/2018 Assessment Year : 2012-13

Section 10(37)Section 2(14)(iii)

TDS) (187 Taxman 1). Thus, he brought to tax a sum of Rs.1,65,31,119/- as long term capital gain. 4. On appeal, the CIT(A) observed that section 10 of the Act provides for income which cannot be included in the total income. Section 10(37

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 464/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019

Showing 1–20 of 212 · Page 1 of 11

...
14
TDS14
Section 80P(2)(a)11
AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

section 263 was handed over to me by the assessee. I was under the impression that ITA No.116 & 464/Coch/2019 4 Sri.Sahadevan K. the appeal has to be filed only against the assessment order giving effect to the revision order. The assessee was under the impression that I had already filed the appeal. The non filing of the appeal was noticed

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 116/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

section 263 was handed over to me by the assessee. I was under the impression that ITA No.116 & 464/Coch/2019 4 Sri.Sahadevan K. the appeal has to be filed only against the assessment order giving effect to the revision order. The assessee was under the impression that I had already filed the appeal. The non filing of the appeal was noticed

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

10(37) of the Actor chargeable to tax as income from other sources as per the provisions of section 56(2)(viii) r.w.s. 145A(b) of the Act. In this regard we note that the issue on hand is squarely covered in favour of the assessee by the judgment of Hon’ble Gujarat High court in the case of Movaliya

M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

ITA 403/COCH/2018[2010-11]Status: DisposedITAT Cochin08 Feb 2019AY 2010-11

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

Section 194CSection 194JSection 201(1)

10%,instead of @2% deducted by the assessee under section 194C - Held that:- The assignment or vesting of copy rights etc. in the programme are incidental to the main object of the agreement or transactions in question. When a contactor produces a programme on behalf of other, it is obvious that all the rights including copy rights etc. will vest

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

37 of the Income Tax Act, in any case. The addition made by the AO leads to addition to the taxable income of the appellant of the entire amount. 5. The learned AO has erred in disallowing the claim of Rs 14,06,31,409/- u/s 40(a)(i) for non-deduction of TDS 5.1 The Ld. AO has erred

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

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

TDS amount as income of the assessee in the assessment year 2011-12. We direct the Assessing Officer to I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 consider 8% of Rs.8.68 lakhs as income of the assessee as discussed earlier in para no. 12.8 of this order for AYs 2009-10 and 2010-11. This

GEORGE KOCHUPARAMBIL, PROP. UNITED GRANITES & METALS,THODUPUZHA vs. CENTRAL CIRCLE, KOCHI, KOCHI

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

ITA 190/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri M. Jarasekhar, CIT-DR
Section 135Section 143(2)Section 143(3)Section 263Section 37Section 37(1)

10,000/-. Out of these loans/advances, except Rs.44,22,512/- (Royalty Advance, L&T Finance Ltd. (TDS), Reliance – TDS, Petromee Engineers, input tax credit, Standard electricals), others amounting Rs.6,94,25,060/- cannot be treated as made wholly and exclusively for the purpose of business. The loan liability as per Balance sheet is Rs.27,26,70,775/-. The interest debited

MOHAMED MUSTHAFA KUNNATH CHENGAANA,CALICUT vs. ITO,WARD 2(3), KOZHIKODE

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

ITA 671/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.P.Raghunathan, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 18Section 2(14)

37,161. The State Government, however, filed an appeal before the High Court against the judgment. However, the Land Acquisition Officer released 50% enhanced compensation after deducting TDS and the appellant’s share of 1/9th of Rs.47,46,504 was brought to tax as business profit of the appellant, by the AO. 5. Being aggrieved by the above order

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA
Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250

TDS under Section 194J. The determination hinges on whether an employer-employee relationship exists between the appellant and the doctors. 3 Assessment Year 2018-2019 5.2 It is a well-established principle in income tax law that the nature of payment is determined by the substance of the relationship between the payer and the payee, rather than merely the nomenclature