MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 201. Since the assessee has failed to deduct TDS on interest payments made by him as Managing Partner of the three firms, disallowance is called for u/s 40(a)(ia). 2) Assessee's case is squarely covered by the decision of High Court of Kerala in the case of Shri Thomas George Muthoot in ITA No 278/2014 dated 3/7/2015

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed