EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS rate should be applied by him as per Section 194C of the Act. ITA Nos. 207 to 212/Coch/2021 12 M/s. Edarikode Service Co-operative Bank Ltd. 12. In the result, the appeals filed by the assessee are allowed for statistical purposes. Dictated and pronounced in the open Court on 29th July, 2022. (George George K.) Accountant Member Cochin, Dated

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS rate should be applied by him as per Section 194C of the Act. ITA Nos. 207 to 212/Coch/2021 12 M/s. Edarikode Service Co-operative Bank Ltd. 12. In the result, the appeals filed by the assessee are allowed for statistical purposes. Dictated and pronounced in the open Court on 29th July, 2022. (George George K.) Accountant Member Cochin, Dated

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS rate should be applied by him as per Section 194C of the Act. ITA Nos. 207 to 212/Coch/2021 12 M/s. Edarikode Service Co-operative Bank Ltd. 12. In the result, the appeals filed by the assessee are allowed for statistical purposes. Dictated and pronounced in the open Court on 29th July, 2022. (George George K.) Accountant Member Cochin, Dated

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS rate should be applied by him as per Section 194C of the Act. ITA Nos. 207 to 212/Coch/2021 12 M/s. Edarikode Service Co-operative Bank Ltd. 12. In the result, the appeals filed by the assessee are allowed for statistical purposes. Dictated and pronounced in the open Court on 29th July, 2022. (George George K.) Accountant Member Cochin, Dated

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

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

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

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

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

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

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

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

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

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

6, 2012. The said approval is valid for a period of three years, ie, from April 1, 2012 to March 31, 2014. The approval entitles the Company to claim weighted average deduction at the rate of 200% of the expenditure (capital as well as revenue) incurred by it on R&D activities. During the year under consideration, the Assessee

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

TDS under section 194C, we find that the Ld. CIT(A) has given a well-reasoned finding that the impugned payments towards wages, loading/unloading, and transportation were directly made to individual workers without any element of a contract or sub-contract. The Ld. AO has not brought on record any evidence to show that these expenses involved a contractor

NAHAS HOSPITAL,PARAPPANANGADI vs. THE ACIT TDS, KOZHIKKODE

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

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahum/S. Nahas Hospital Acit (Tds) (Osd) Pp/Xvll/191 Kozhiikode Vs. Parappanagadi Malappuram 676303 Pan –Aadfn5549C Appellant Respondent

194C(5) of the Act the twin conditions must be satisfied, i.e. the payment should exceed Rs.30,000/- and the aggregate payment should be more than Rs1,00,000/- in a year to one recipient. But in the case before us there are some payments made to the parties which are less than Rs.1,00,000/-. Therefore in this case

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

6. The Order passed by the Assessing Officer and the submission made by the appellant have considered thoroughly. It is observed that the appellant has failed to deduct TDS on the payments made to contractor, which is in contravention to the section 194C

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

6. The Order passed by the Assessing Officer and the submission made by the appellant have considered thoroughly. It is observed that the appellant has failed to deduct TDS on the payments made to contractor, which is in contravention to the section 194C

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

6. The Order passed by the Assessing Officer and the submission made by the appellant have considered thoroughly. It is observed that the appellant has failed to deduct TDS on the payments made to contractor, which is in contravention to the section 194C

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

6. The Order passed by the Assessing Officer and the submission made by the appellant have considered thoroughly. It is observed that the appellant has failed to deduct TDS on the payments made to contractor, which is in contravention to the section 194C

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

6. The Order passed by the Assessing Officer and the submission made by the appellant have considered thoroughly. It is observed that the appellant has failed to deduct TDS on the payments made to contractor, which is in contravention to the section 194C

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

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

6,15,040 Total 8k,12,839 9.2 Therefore, strictly going by the dictum laid down by the Full Bench judgment of the Hon’ble Kerala High Court, penalty u/s 271C of the I.T.Act cannot be imposed for non-remittance of tax deducted at source u/s 194C, 194J, 194I and 192B of the I.T.Act. 9.3 The Full Bench

VISWANATHA SHENOY,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), KOCHI, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2007-08

section 194C of Page 2 of 4 the Act and therefore the AO had issued a notice proposing to disallow the expenses u/s. 40(a)(ia) of the Act. The assessee submitted that he has obtained the declaration in form 15-I as per Rule 29D of the Income Tax Rules, 1962 and by mistakenly the said forms were

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

194C of the Act. The AO also imposed interest u/s. 234A & 234B of the Act in the tax calculation sheet. The assessee challenged the above order before the CIT(A) and contended that the additions are not sustainable since the same were not based on any incriminating materials. In respect of addition made by disallowing the advertisement expenditure on account