EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM 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. 5.1. Payments made to M/s. IT Cooperative Society is in the nature of Annual Maintenance Contract. CBDT Clarificatory Circular No. 715 dated 8th August 1995 makes it clear that the maintenance contract falls within the category of Section 194C. Only when a technical service is rendered, section 194J is applicable. The amount paid is for software support

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. 5.1. Payments made to M/s. IT Cooperative Society is in the nature of Annual Maintenance Contract. CBDT Clarificatory Circular No. 715 dated 8th August 1995 makes it clear that the maintenance contract falls within the category of Section 194C. Only when a technical service is rendered, section 194J is applicable. The amount paid is for software support

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. 5.1. Payments made to M/s. IT Cooperative Society is in the nature of Annual Maintenance Contract. CBDT Clarificatory Circular No. 715 dated 8th August 1995 makes it clear that the maintenance contract falls within the category of Section 194C. Only when a technical service is rendered, section 194J is applicable. The amount paid is for software support

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. 5.1. Payments made to M/s. IT Cooperative Society is in the nature of Annual Maintenance Contract. CBDT Clarificatory Circular No. 715 dated 8th August 1995 makes it clear that the maintenance contract falls within the category of Section 194C. Only when a technical service is rendered, section 194J is applicable. The amount paid is for software support

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. 5.1. Payments made to M/s. IT Cooperative Society is in the nature of Annual Maintenance Contract. CBDT Clarificatory Circular No. 715 dated 8th August 1995 makes it clear that the maintenance contract falls within the category of Section 194C. Only when a technical service is rendered, section 194J is applicable. The amount paid is for software support

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

7,33,77,497/- the appellant had deducted 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

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

TDS) is based on the correct legal position and material available on record. 11. I therefore confirm the penalty of Rs.9,12,069/-levied u/s. 271C of the Income Tax Act, 1961 for the assessment year 2010-11.” 7. Aggrieved by the order of the CIT(A), the assessee has filed the present appeal before the Tribunal. The assessee

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such payments which are in consequence of a contract. There is no mention of such payments being Revenue/Capital in nature for invoking the provisions of the section 194C. Hence, the contention of the appellant is not sustainable in law. 7

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such payments which are in consequence of a contract. There is no mention of such payments being Revenue/Capital in nature for invoking the provisions of the section 194C. Hence, the contention of the appellant is not sustainable in law. 7

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such payments which are in consequence of a contract. There is no mention of such payments being Revenue/Capital in nature for invoking the provisions of the section 194C. Hence, the contention of the appellant is not sustainable in law. 7

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such payments which are in consequence of a contract. There is no mention of such payments being Revenue/Capital in nature for invoking the provisions of the section 194C. Hence, the contention of the appellant is not sustainable in law. 7

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS on such payments which are in consequence of a contract. There is no mention of such payments being Revenue/Capital in nature for invoking the provisions of the section 194C. Hence, the contention of the appellant is not sustainable in law. 7

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

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

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

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