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7 results for “TDS”+ Section 194Jclear

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Key Topics

Section 194J9 TDS7 Section 1926 Section 201(1)5 Survey u/s 133A4 Section 1943 Deduction3 Section 9(1)(vii)2 Section 2012 Addition to Income

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

2

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

194J of the Act, which specifically speaks of TDS on professional and technical services. BSM is a tax resident of India, carrying on business in India, so that irrespective of the situs of rendering services, his remuneration is deemed to accrue or arise in India in terms of section

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 162/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 192Section 194J

194J of the Income Tax Act, 1961 (in short “the Act”) instead of 192 of the Act taking into consideration the terms of the Agreement entered into by the respondent-assessee company with the Doctors. The relevant terms of the agreement were extracted by the TDS Officer vide pages 3 & 4 of the order passed by him. The substance

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 160/COCH/2025[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 192Section 194J

194J of the Income Tax Act, 1961 (in short “the Act”) instead of 192 of the Act taking into consideration the terms of the Agreement entered into by the respondent-assessee company with the Doctors. The relevant terms of the agreement were extracted by the TDS Officer vide pages 3 & 4 of the order passed by him. The substance

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 161/COCH/2025[2019-20]Status: DisposedITAT Cochin15 Jul 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 192Section 194J

194J of the Income Tax Act, 1961 (in short “the Act”) instead of 192 of the Act taking into consideration the terms of the Agreement entered into by the respondent-assessee company with the Doctors. The relevant terms of the agreement were extracted by the TDS Officer vide pages 3 & 4 of the order passed by him. The substance

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 163/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 192Section 194J

194J of the Income Tax Act, 1961 (in short “the Act”) instead of 192 of the Act taking into consideration the terms of the Agreement entered into by the respondent-assessee company with the Doctors. The relevant terms of the agreement were extracted by the TDS Officer vide pages 3 & 4 of the order passed by him. The substance

PETROCIL ENGINEERING & CONSULTANTS PRIVATE LIMITED,VARKALA vs. ITO (TDS), THIRUVANANTHAPURAM

The appeal of the assessee is allowed for statistical purposes

ITA 225/COCH/2025[2022-23]Status: DisposedITAT Cochin13 Jun 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2022-23 Petrocil Engineers & Consultants Ito (Tds), Pvt. Ltd. V. Thiruvananthapuram

For Appellant: S. Rajeev, AdvFor Respondent: Smt. Leena Lal, Snr AR

Section 194CSection 194JSection 201Section 201(1)Section 40

TDS was made against the aggregate amount of Rs.39,73,181/-, paid to different persons/parties, though the tax was required to be deducted at source thereon within the provisions of section 194C & 194J