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9 results for “TDS”+ Section 194Hclear

Sorted by relevance

Mumbai337 Delhi302 Bangalore106 Kolkata105 Chennai79 Jaipur40 Indore39 Ahmedabad39 Hyderabad38 Karnataka27 Cuttack25 Pune22 Rajkot21 Chandigarh20 Amritsar10 Cochin9 Surat7 Patna7 Raipur6 Visakhapatnam6 Lucknow5 Telangana4 Jabalpur3 SC3 Calcutta3 Guwahati3 Allahabad3 Nagpur3 Jodhpur2 Kerala2 Ranchi2 Panaji1 Agra1

Key Topics

Section 20120 Section 80P18 Section 194H10 TDS6 Deduction5 Section 143(3)4 Section 80P(2)(a)4 Section 1544 Disallowance4 Section 271(1)(c)

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

ITA 456/COCH/2016[2005-06]Status: DisposedITAT Cochin08 Jun 2017AY 2005-06

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

TDS on commission or brokerage in the form of Section 194H in the Income Tax Act, 1961 was brought in by the Parliament

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

ITA 457/COCH/2016[2006-07]Status: Disposed

3

Section 143(1)3

Addition to Income3

ITAT Cochin

08 Jun 2017

AY 2006-07

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

TDS on commission or brokerage in the form of Section 194H in the Income Tax Act, 1961 was brought in by the Parliament

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

ITA 458/COCH/2016[2007-08]Status: DisposedITAT Cochin08 Jun 2017AY 2007-08

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

TDS on commission or brokerage in the form of Section 194H in the Income Tax Act, 1961 was brought in by the Parliament

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

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

ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

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

Section 194CSection 194ISection 201

TDS under section 194C, 194H and 194I of the Act and also created the demand and levied interest under section

SRI. MANZAR ALIKUNJU,KOLLAM vs. THE ACIT, ALAPPUZHA

In the result, the appeal of the assessee in ITA No

ITA 131/COCH/2016[2008-09]Status: DisposedITAT Cochin01 Mar 2019AY 2008-09

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

Section 143(3)Section 271(1)(c)Section 69

TDS. According to the Assessing Officer, as per the provisions of section 194H of the Act, the assessee should have

MRS SHABANA AKBAR,KOZHIKODE vs. ITO WARD 1(4), KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 612/COCH/2022[2017-2018]Status: DisposedITAT Cochin19 Dec 2022AY 2017-2018

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2017-18

For Appellant: Shri G. Surendranath Rao. CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(1)Section 143(1)(a)Section 154Section 194H

TDS under section 194H and also issued credit notes. When appellant pointed out that the TDS provisions are not applicable

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 567/COCH/2018[2014-15]Status: DisposedITAT Cochin07 Feb 2019AY 2014-15

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

For Appellant: Sri.Jose JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 37Section 80PSection 80P(2)(a)

TDS. The assessee had paid a sum of Rs.1,21,86,468 as commission to PCARDB. The commission was paid by the assessee to PCARDB for mobilizing deposits for the assessee. Since there was no tax deduction at source, the Assessing Officer by invoking the provisions of section 40(a)(ia) of the I.T.Act, disallowed the commission payment to PCARDB

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 566/COCH/2018[2012-13]Status: DisposedITAT Cochin07 Feb 2019AY 2012-13

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

For Appellant: Sri.Jose JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 37Section 80PSection 80P(2)(a)

TDS. The assessee had paid a sum of Rs.1,21,86,468 as commission to PCARDB. The commission was paid by the assessee to PCARDB for mobilizing deposits for the assessee. Since there was no tax deduction at source, the Assessing Officer by invoking the provisions of section 40(a)(ia) of the I.T.Act, disallowed the commission payment to PCARDB

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R

Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

194H of the Act was from "M/s Vodafone Idea Limited" from whom the data could be collected before completing the assessment u/s 147 read with section 144 of the Act. The Assessing Officer could easily compare the profitability of other distributors of the mobile service providers and reasonably estimate the profits of the assessee. Instead, she had seen only