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

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,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

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

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

TDS in view of the amendment of section 40(a)(ia) by Finance (No. 2) Act, 2014 with effect from 1.4.2015. By virtue of insertion of this proviso to section 40(a)(ia), if any such sum taxed has been deducted in any subsequent year or has been deducted during the previous year but paid after the due date specified

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

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

TDS in view of the amendment of section 40(a)(ia) by Finance (No. 2) Act, 2014 with effect from 1.4.2015. By virtue of insertion of this proviso to section 40(a)(ia), if any such sum taxed has been deducted in any subsequent year or has been deducted during the previous year but paid after the due date specified

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.

Section applicable Amount paid without TDS. Financial year 05-06 (Rs.) Sieving charges 1. 194C 14,99,377 2. Drying charges 194C 14,97,696 3. Loading charges 914C 10,13,896 4. Transportation charges 194C 1,21,000 5. Freight charges 194C 78,800 6. Commission of sale 194H 1,26,900 7

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

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

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

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

194C(3) as it stood prior to substitution by Finance Act, 2009 reads as follows: ‘’(3) No deduction shall be made under sub-section(1) or sub- section (2) from-- (i) the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor or sub-contractor, if such

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