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86 results for “TDS”+ Section 145clear

Sorted by relevance

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Key Topics

Section 250114Section 201(1)40Section 271C30TDS22Section 20120Section 142(1)20Section 145(3)11Section 194J10Penalty10Section 234E

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 43B

TDS certificate furnished by the assessee and also the credit appearing in the assessee’s bank account. Therefore, to arrive at the professional income, the service tax realized should have been included in the gross receipts unless paid to Government exchequer 12 I.T.A. Nos. 653/Coch/2019 & 04/Coch/2020 within the due date of filing of return. Since service tax realised is included

CENTRE OF SCIENCE AND TEHCNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR, THRISSUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 350/COCH/2024[2015-16]Status: DisposedITAT Cochin21 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Showing 1–20 of 86 · Page 1 of 5

8
Natural Justice8
Limitation/Time-bar8
For Appellant: Sri.Vipin K, CA
For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

TDS statement vis-à-vis the income shown in the books of account was mainly on account of method of accounting adopted by the assessee. In view of the above, the ld.AR submitted that the books of account of the assessee should not be rejected, and the assessment should be framed after considering the same. Thus, the ld.AR prayed

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), SHAKTHANTHAMPURAN NAGAR, THRISSUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 361/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Oct 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

TDS statement vis-à-vis the income shown in the books of account was mainly on account of method of accounting adopted by the assessee. In view of the above, the ld.AR submitted that the books of account of the assessee should not be rejected, and the assessment should be framed after considering the same. Thus, the ld.AR prayed

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR, THRISSUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 360/COCH/2024[2016-17]Status: DisposedITAT Cochin21 Oct 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

TDS statement vis-à-vis the income shown in the books of account was mainly on account of method of accounting adopted by the assessee. In view of the above, the ld.AR submitted that the books of account of the assessee should not be rejected, and the assessment should be framed after considering the same. Thus, the ld.AR prayed

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SAKTHANTHAMPURAN NAGAR, THRISSUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 348/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

TDS statement vis-à-vis the income shown in the books of account was mainly on account of method of accounting adopted by the assessee. In view of the above, the ld.AR submitted that the books of account of the assessee should not be rejected, and the assessment should be framed after considering the same. Thus, the ld.AR prayed

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 349/COCH/2024[2014-15]Status: DisposedITAT Cochin21 Oct 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

TDS statement vis-à-vis the income shown in the books of account was mainly on account of method of accounting adopted by the assessee. In view of the above, the ld.AR submitted that the books of account of the assessee should not be rejected, and the assessment should be framed after considering the same. Thus, the ld.AR prayed

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 520/COCH/2019[2012-13]Status: DisposedITAT Cochin29 Nov 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

Section 144Section 144oSection 145(3)

145(3) of the Act. 2. Confirming action of Assessing Officer passing the order u/s. 144of the Act, clearly overlooking the fact of documents submitted before the Ld. CIT(A) and various details and documents having been furnished before the Assessing Officer and when called for including: I.T.A. No.520/ Coch/2019 3. Sustaining the addition of Rs.28,98,540/- by estimating

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

TDS provision are complied with before the due date of filing of the return of income in respect of Rs.1,12,19,079 out of the total provision of Rs. 1,74,48,219, the expenditure is an ascertained liability and not a contingent liability. The ascertained liability, which is actually incurred as per the provisions of section 145

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

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

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

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/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

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

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

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

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 BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

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

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

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-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/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

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

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

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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