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35 results for “TDS”+ Section 194Jclear

Sorted by relevance

Mumbai634 Delhi406 Bangalore251 Kolkata200 Chennai165 Ahmedabad56 Karnataka56 Hyderabad48 Chandigarh37 Cochin35 Jaipur35 Pune28 Cuttack24 Dehradun20 Indore19 Visakhapatnam16 Rajkot15 Jabalpur13 Telangana11 Amritsar11 Nagpur11 Raipur10 Panaji10 Surat8 Patna8 Agra5 Calcutta4 Lucknow4 Jodhpur4 Allahabad4 SC3 Varanasi2 Guwahati1 Orissa1 Ranchi1

Key Topics

Section 201(1)78 Section 194J58 Section 20135 Section 271C34 TDS33 Section 194C26 Section 19218 Deduction17 Section 80C12 Penalty

M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

ITA 403/COCH/2018[2010-11]Status: DisposedITAT Cochin08 Feb 2019AY 2010-11

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

Section 194CSection 194JSection 201(1)

section 194J of the Act and so no TDS need to be deducted on this as per section 194J of the Act. It has been

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO(TDS), TRICHUR, TRICHUR

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

ITA 633/COCH/2017[2011-12]Status: DisposedITAT Cochin

Showing 1–20 of 35 · Page 1 of 2

11

Addition to Income6

17 May 2019

AY 2011-12

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

Section 194CSection 194JSection 201(1)

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate

THE STATE MEDICAL COMMISSIONER,THRISSUR vs. THE ITO,TDS, TRICHUR

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

ITA 21/COCH/2018[2013-14]Status: DisposedITAT Cochin17 May 2019AY 2013-14

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

Section 194CSection 194JSection 201(1)

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate

THE STATE MEDICAL COMMISSIONER, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO,(TDS),TRICHUR, TRICHUR

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

ITA 20/COCH/2018[2012-13]Status: DisposedITAT Cochin17 May 2019AY 2012-13

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

Section 194CSection 194JSection 201(1)

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPN, ,TRICHUR vs. THE ITO(TDS),, TRICHUR

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

ITA 19/COCH/2018[2013-14]Status: DisposedITAT Cochin17 May 2019AY 2013-14

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

Section 194CSection 194JSection 201(1)

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO(TDS), TRICHUR, TRICHUR

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

ITA 18/COCH/2018[2012-13]Status: DisposedITAT Cochin17 May 2019AY 2012-13

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

Section 194CSection 194JSection 201(1)

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA

Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250

TDS under Section 194J. The determination hinges on whether an employer-employee relationship exists between the appellant and the doctors

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

194J refer to any sum paid. Thus as TDS is to be deducted on 'any sum paid'; hence it does not make any difference as to whether the slim is paid as a reimbursement or as a pay merit for rendering services for establishing TDS liability. Hence the payments to USTlPL is disallowed by invoking provisions of section

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

194J refer to any sum paid. Thus as TDS is to be deducted on 'any sum paid'; hence it does not make any difference as to whether the slim is paid as a reimbursement or as a pay merit for rendering services for establishing TDS liability. Hence the payments to USTlPL is disallowed by invoking provisions of section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 194JSection 201Section 201(1)Section 271C

section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J

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

ITA 207/COCH/2021[2011-2012]Status: DisposedITAT Cochin29 Jun 2022AY 2011-2012

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

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 192Section 194JSection 201Section 201(1)Section 80C

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