M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

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

TDS u/s 194C—AO held that payment made by assessee to K falls within purview of Explanation (a) to section 194J and there was short deduction of tax-CIT(A) affirmed findings of AO—Held, provisions of Explanation (a) to section 1943 and Notifications issued by Board suggest that services rendered by other notified professions for purpose of section 44AA

ITO, ALAPPUZHA vs. M/S.SOUTHERN MINERAL INDUSTRIES,, ALAPPUZHA

In the result, all the appeals filed by the Revenue stand dismissed

Bench: Shri P. K. Bansal & Shri George George K.

TDS under section 194C, 194H and 194I of the Act and also created the demand and levied interest under section 201(1A) vide order dated 25/03/2011. The assessee went in appeal before the CIT(A). The CIT(A) treated the assessee in default under section 194C and 194H in respect of transport charges, freight charges, commission and brokerage

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

SRI T.T.KURUVILLA,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal filed by the Revenue is allowed for statistical

Bench: S/Shri Abraham P. George, Am & George George K., Jm

194(C)(3) as it stood prior to its substitution by Finance act 2009 before the Tribunal, if necessary by producing additional materials also. It is also ordered that on consideration of the said contention, if the Tribunal finds that factual adjudication is necessary, it would be open to the Tribunal to remit the matter to the Assessing Officer

TORRY HARRIS SEA FOODS LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeal filed by the assessee is dismissed

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

194] will be attracted in this case for the payment paid to autonomous bodies and non-deduction of tax will attract provisions of 40a(i)(a) of the Income Tax Act, 1961. Hence an amount of Rs.18,02,930/- was disallowed u/s 40a(i)(a). 10. The assessee submitted a copy of the e-mail (unsigned], the relevant potion

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such contract payment. It is pertinent here to have a glance at Sec 194 of the Income-tax Act, the provisions of Sec 194C are reproduced hereunder : 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such contract payment. It is pertinent here to have a glance at Sec 194 of the Income-tax Act, the provisions of Sec 194C are reproduced hereunder : 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such contract payment. It is pertinent here to have a glance at Sec 194 of the Income-tax Act, the provisions of Sec 194C are reproduced hereunder : 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such contract payment. It is pertinent here to have a glance at Sec 194 of the Income-tax Act, the provisions of Sec 194C are reproduced hereunder : 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such contract payment. It is pertinent here to have a glance at Sec 194 of the Income-tax Act, the provisions of Sec 194C are reproduced hereunder : 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

194 wherein, it was held as under: - “6. The substantial questions deal with the amount expended by the assessee towards preoperative expenses for establishing a plant, whether would constitute capital expenditure or revenue expenditure in the facts and circumstances of the case. Section 37 of the Act enables deduction of any expenditure which is laid out or expended wholly

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges

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

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

section 194 J in respect of payments relating to Backhaul charges and Uplink charges as there is no human intervention in any form. (ii) The deductees, in respect of receipt of Backhaul and Uplink charges have confirmed that they have included the said receipts in their total income in the respective years. (iii) Assessment on Equipment Hire charges