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4 results for “TDS”+ Section 14Aclear

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Key Topics

Section 14A6TDS4Addition to Income4Section 403Disallowance3Deduction3Section 2502Section 143(3)2Section 143(1)2Section 195

MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI

The appeal of the assessee is allowed for statistical purposes

ITA 265/COCH/2023[2014-15]Status: DisposedITAT Cochin07 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2014-15 Shri. Mohammed Tariq Thaimadathil, Vs. Ito, Tariq Manzil, Elmkunnapuzha Road, Non Corporate Ward – 1(5), Kaloor, Kochi. Cochin – 682 107. Pan : Abrpt 7993 B Appellant Respondent Assessee By : Smt. Parvathy Ammal, Ca Revenue By : Shri. K. Jayaganesh, Senior Ar. Date Of Hearing : 06.08.2024 Date Of Pronouncement : 07.08.2024 O R D E R Per Prakash Chand Yadav:

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 14ASection 40

TDS @ 10%. Therefore, invoking the provisions of section 40(a)(ia), the AO disallowed a sum of Rs.3,54,075/-. Similarly, the AO also invoked the provisions of section 14A

KERALA AGRO MACHINERY CORPORATION LIMITED,ERNAKULAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX , RANGE -1 , KOCHI, KOCHI

2
Permanent Establishment2

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

ITA 587/COCH/2024[A.Y 2011-12]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2011-12 Kerala Agro Machinery Corporation Limited Athani Aluva Adit, Range-1 Vs. Ernakulam Kochi Kerala 683 585 Pan No : Aaack9968Q Appellant Respondent Appellant By : Mrs. Remya S. Menon, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 28.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 24.4.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1064318699(1) For The Ay 2011-12 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Mrs. Remya S. Menon, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 143(3)Section 14ASection 24Section 250Section 40a

section 14A r.w. Rule 8D of the Act and Rs.1,02,500/- has been disallowed. ii. Expenditure on which TDS

INDIA GATEWAY TERMINAL PRIVATE LIMITED,ICTT, VALLARPADAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), KOCHI, KOCHI

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

ITA 545/COCH/2023[2007-08]Status: DisposedITAT Cochin11 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

section 195 of the Act. The AO also disallowed the claim for deduction u/s. 40(a)(ia) of the Act in the year of payment of tax deduction at source of Rs. 31,315/- on the ground that the appellant had failed to remit the TDS amount in respect of the above sum. The AO also made a disallowance

INDIA GATEWAY TERMINAL PRIVATE LIMITED ,ICTT, VALLARPADAM vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2), KOCHI, KOCHI

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

ITA 546/COCH/2023[2009-10]Status: DisposedITAT Cochin11 Feb 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

section 195 of the Act. The AO also disallowed the claim for deduction u/s. 40(a)(ia) of the Act in the year of payment of tax deduction at source of Rs. 31,315/- on the ground that the appellant had failed to remit the TDS amount in respect of the above sum. The AO also made a disallowance