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78 results for “TDS”+ Section 150(1)clear

Sorted by relevance

Delhi447Mumbai371Bangalore354Patna300Chennai177Ahmedabad108Hyderabad102Kolkata101Karnataka87Jaipur84Cochin78Chandigarh73Pune42Indore40Visakhapatnam39Raipur36Lucknow26Nagpur26Rajkot25Cuttack24Dehradun23Guwahati17Surat9Amritsar7Allahabad6Jabalpur3SC2Jodhpur2Agra2Ranchi1Telangana1

Key Topics

Section 250114Section 234E75Section 201(1)40Section 200A31Section 271C30Section 20121TDS20Penalty17Section 194J10Section 263

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

Showing 1–20 of 78 · Page 1 of 4

6
Deduction3
Disallowance2

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 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

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

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each

ASIANET SATELLITE COMMUNICATIONS P. LTD,TRIVANDRUM vs. THE PR CIT, TRIVANDRUM

In the result, appeal is allowed in favour of the assessee

ITA 5/COCH/2021[2016-17]Status: DisposedITAT Cochin21 Dec 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Asianet Satellite Vs. Pcit, Communications Pvt. Ltd., Thiruvananthapuram. 2A, 2Nd Floor, Carnival Technopark, Technopark, Kazhakuttom, Karyavattom, P. O., Thiruvananthapuram. Pan : Aaeca 5548 E Appellant Respondent

For Appellant: Shri. Raghunathan S, AdvocateFor Respondent: Shri. M. Rajasekhar, CIT(DR)
Section 143(2)Section 143(3)Section 154Section 263Section 37Section 37(1)

TDS is only compensatory and not penal in nature. The learned AR also submitted that the AO has initiated proceeding under section 154 of the Act on the same issue of interest on delayed payments of statutory dues and no order was passed by the AO. It is therefore the Page 6 of 8 submission of learned AR that when

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 239/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 238/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 241/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 240/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 242/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

ITA 236/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

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

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

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