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17 results for “TDS”+ Section 133Aclear

Sorted by relevance

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Key Topics

Section 197A30Section 20111Section 194C10Section 194A10Survey u/s 133A9Section 133A8Section 2(24)(vi)8Section 488TDS8Capital Gains

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: Disposed
8
Deduction8
Section 201(1)7
ITAT Cochin
17 Jan 2019
AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

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)

133A AO noticed that assessee had entered into an agreement with Actor K to act as model for all promotional materials created by Kodak including posing for photographs or promotion of product of Kodak and had deducted TDS u/s 194C—AO held that payment made by assessee to K falls within purview of Explanation (a) to section

NAHAS HOSPITAL,PARAPPANANGADI vs. THE ACIT TDS, KOZHIKKODE

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

ITA 117/COCH/2021[2013-14]Status: DisposedITAT Cochin30 Jun 2022AY 2013-14

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahum/S. Nahas Hospital Acit (Tds) (Osd) Pp/Xvll/191 Kozhiikode Vs. Parappanagadi Malappuram 676303 Pan –Aadfn5549C Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 133ASection 194CSection 194C(5)Section 194JSection 201Section 201(1)

Section 133A of the Income Tax Act, 1961 (hereinafter "the Act") was conducted by the Income Tax officers (TDS) in the premises

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

133A of the Income Tax Act, 1961 (the Act) on 28.06.2022. During the course of the survey proceedings, the TDS officer found that the appellant bank had not deducted tax at source u/s. 194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

133A of the Income Tax Act, 1961 (the Act) on 28.06.2022. During the course of the survey proceedings, the TDS officer found that the appellant bank had not deducted tax at source u/s. 194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

133A of the Income Tax Act, 1961 (the Act) on 28.06.2022. During the course of the survey proceedings, the TDS officer found that the appellant bank had not deducted tax at source u/s. 194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

133A of the Income Tax Act, 1961 (the Act) on 28.06.2022. During the course of the survey proceedings, the TDS officer found that the appellant bank had not deducted tax at source u/s. 194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 277/COCH/2025[2021-22]Status: DisposedITAT Cochin06 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

133A of the Income Tax Act, 1961 (the Act) on 28.06.2022. During the course of the survey proceedings, the TDS 2 Esaf Small Finance Bank Ltd. officer found that the appellant bank had not deducted tax at source u/s. 194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3

ARUNACHALAM SOYAMBUNADAR,TRIVANDRUM vs. ITO (TDS), TRIVANDRUM

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 964/COCH/2022[2019-20]Status: DisposedITAT Cochin30 May 2024AY 2019-20

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalarunachalam Soyambunadar Income Tax Officer (Tds) Tc 41/562, Sindhu Nivas 3Rd Floor, Aayakar Bhavan Sgnra 110-11, Kurithathy Vs. Kowdiar, Trivandrum 694003 Mancaud, Trivanderum 695009 [Pan: Clkps2333F] (Appellant) (Respondent)

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 133ASection 206C

section 206C of the Income Tax Act, 1961 ("the Act") for F.Y. 2018-19 (Assessment Year (AY) 2019-20) dated 28/2/2020. 2.1 The brief facts of the case leading to the instant appeal are that the assessee, a dealer in scrap, undertaking business under the trade name ‘Anish Traders’, was subject to survey u/s. 133A

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

133A of the Act was carried out in the assessee’s business premises on 08.10.2013 during which discrepancies were noticed in the books of accounts of the assessee for which the assessee had offered additional income of Rs.1 crore in addition to the regular return income of Rs.1,11,620/- but had subsequently filed its revised return of income, declaring