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23 results for “TDS”+ Section 194A(1)clear

Sorted by relevance

Mumbai381 Delhi265 Bangalore169 Chennai108 Nagpur106 Kolkata103 Chandigarh99 Karnataka69 Jaipur51 Pune51 Ahmedabad40 Hyderabad35 Visakhapatnam26 Cochin23 Cuttack15 Surat14 Rajkot14 Panaji13 Raipur12 Amritsar11 Jodhpur10 Telangana8 SC8 Indore6 Jabalpur5 Lucknow4 Kerala4 Ranchi4 Allahabad3 Guwahati3 Patna3 Dehradun2 J&K2

Key Topics

Section 194A34 Section 197A30 Section 80P25 Deduction21 Section 26319 TDS18 Section 20116 Section 143(1)15 Section 4014 Section 143(3)

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 961/COCH/2022[2019-20]Status: DisposedITAT Cochin28 Feb 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

Showing 1–20 of 23 · Page 1 of 2

13

Addition to Income7

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 958/COCH/2022[2016-17]Status: DisposedITAT Cochin28 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 959/COCH/2022[2017-18]Status: DisposedITAT Cochin28 Feb 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 960/COCH/2022[2018-19]Status: DisposedITAT Cochin28 Feb 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

1 (SC) and therefore, the assessee’s instant fifth substantive ground succeeds in very terms. 8. The assessee's 6th to 8th substantive grounds have been contested by the department in light of Totagar's Cooperative Sale Society Ltd., vs. ITO [2010] 322 ITR 283 (SC) and Pr. CIT & Anr. vs. Totagars Cooperative Sale Society

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1 , THIRUVALLA, TRIVANDRUM

In the result, appeal filed by the assessee is dismissed

ITA 896/COCH/2023[2008-09]Status: DisposedITAT Cochin21 Oct 2024AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Thomas John Muthoot Dcit, Circle - 1 Muthoot Centre, Punnen Road Thiruvalla Vs. Thiruvananthapuram 695001 [Pan: Abnpt4694B] (Appellant) (Respondent)

For Appellant: Shri Srinivasan, CAFor Respondent: Shri Sanjit Kumar Das

Section 194ASection 40

194A r.w.s. 40(a)(ia) of the Act. 6. On the other hand, the learned CIT-DR submitted that the assessee cannot take the benefit of the second proviso to section 40(a)(ia) of the Act which was made effective from 01.04.2013 prospectively whereas the year in dispute is much prior to such amendment. Therefore, the assessee cannot

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

BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

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

ITA 744/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Advocate &

Section 143Section 143(3)Section 144Section 147Section 194ASection 263Section 263(1)

1) of Section 263, as the order of AO has considered the TDS deducted and paid by the Appellant to the income tax department supported by the Exhibit P23 which is speaking evidence of the compliance followed by the Appellant. Hence, the order of the NFAC or the first assessment u/s 143(3) are not erroneous as contemplated in Section

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

1) of the Act as the appellant had duly complied with the provisions of section 197A(1C) by obtaining Form 15H in terms of section 197A(1A) of the Act. There is no obligation on the part of the appellant bank to verify the taxable income. In this regard he also placed reliance on the decision of the Nagpur bench

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

1) of the Act as the appellant had duly complied with the provisions of section 197A(1C) by obtaining Form 15H in terms of section 197A(1A) of the Act. There is no obligation on the part of the appellant bank to verify the taxable income. In this regard he also placed reliance on the decision of the Nagpur bench

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

1) of the Act as the appellant had duly complied with the provisions of section 197A(1C) by obtaining Form 15H in terms of section 197A(1A) of the Act. There is no obligation on the part of the appellant bank to verify the taxable income. In this regard he also placed reliance on the decision of the Nagpur bench

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

1) of the Act as the appellant had duly complied with the provisions of section 197A(1C) by obtaining Form 15H in terms of section 197A(1A) of the Act. There is no obligation on the part of the appellant bank to verify the taxable income. In this regard he also placed reliance on the decision of the Nagpur bench

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeal filed by the assessee stands allowed

ITA 277/COCH/2025[2021-22]Status: DisposedITAT Cochin06 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

1) of the Act as the appellant had duly complied with the provisions of section 197A(1C) by obtaining Form 15H in terms of section 197A(1A) of the Act. There is no obligation on the part of the appellant bank to verify the taxable income. In this regard he also placed reliance on the decision of the Nagpur bench

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C

1) For AY 2018-19 assessee had declared Rs.80,70,207/- as the interest Income (Income from other Source) in the return of Income and Book of accounts and claimed a TDS u/s 194A amounting to Rs.14,48,767/- in the ITR. Whereas in the 4 Kerala Shipping and Inalnd Navigtation Corporation 26AS for the FY 2017-18 assessee

K. THOMAS VARGHESE,PIRAVAM vs. THE ACIT, ALUVA

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

ITA 83/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2022AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri K. Thomas Varghese Acit, Circle - 1 Manakunnathu Aluva Vs. Piravom 686664 Pan – Aaspv5029L Appellant Respondent

For Appellant: Shri S.R. Lokanathan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 194ASection 40

TDS under section 194A and not an item disallowable U/S 40(a)(i) of the Act. The appellant was denied an opportunity to furnish certificate in Form No. 26A as provided in the Act & Rules. 9. The first appellate authority had also not considered the fact that the rental charges is an inevitable expenditure for the retail shop for consumer

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT,TDS, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee stands partly allowed

ITA 1061/COCH/2024[2015-16]Status: DisposedITAT Cochin16 May 2025AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Naresh C., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 10Section 194ASection 201Section 297

194A of the Act after accepting Form 15H form the persons who are not eligible to submit the same. Accordingly, the appellant bank was asked to explain as to why it should not be treated as assessee in default u/s. 201 of the Act. In response to the show cause notice the appellant filed a detailed explanation. Finally, after considering

M/S. NEDUMATTOM SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPIZHA

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

ITA 189/COCH/2021[2015-16]Status: DisposedITAT Cochin27 Jun 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 142(1)Section 143(3)Section 2(19)Section 263Section 80Section 80PSection 80P(2)(d)

1 (SC). 6.1 As regards the issue on merits, we are of the view that the interest received by a cooperative society from any other co-operative society is exempt from tax without any condition as per the provisions of section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from M/s.Idukki District Co-operative