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31 results for “TDS”+ Section 195clear

Sorted by relevance

Delhi1,095Mumbai1,029Bangalore604Chennai472Ahmedabad201Kolkata174Karnataka132Pune98Hyderabad88Chandigarh83Jaipur75Visakhapatnam49Indore39Rajkot33Cochin31Cuttack21Lucknow20Raipur18Dehradun16Surat10Telangana8Jabalpur8Nagpur8Jodhpur7Allahabad6Panaji5SC5Amritsar4Agra4Calcutta3Kerala2Guwahati2Patna1Punjab & Haryana1

Key Topics

Section 9(1)(vii)32Section 19531Section 20129TDS28Section 4022Deduction20Section 143(3)14Section 201(1)13Double Taxation/DTAA11Addition to Income

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

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

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

TDS as per the provisions contained in section 40 (a)(i) with Section 195 of the Act being the payment

Showing 1–20 of 31 · Page 1 of 2

11
Section 271C10
Disallowance10

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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 consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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 consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

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

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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 consultancy charges under composite contract and the contract

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)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

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)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

ITA 102/COCH/2017[2011-12]Status: DisposedITAT Cochin29 Jan 2018AY 2011-12

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

Section 195Section 201Section 201(1)Section 40aSection 9(1)(vii)

195 and passed order under section 201(1)/201(1A) of the I.T. Act on 30/03/2015, disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

ITA 103/COCH/2017[2012-13]Status: DisposedITAT Cochin29 Jan 2018AY 2012-13

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

Section 195Section 201Section 201(1)Section 40aSection 9(1)(vii)

195 and passed order under section 201(1)/201(1A) of the I.T. Act on 30/03/2015, disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

ITA 99/COCH/2017[2008-09]Status: DisposedITAT Cochin29 Jan 2018AY 2008-09

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

Section 195Section 201Section 201(1)Section 40aSection 9(1)(vii)

195 and passed order under section 201(1)/201(1A) of the I.T. Act on 30/03/2015, disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

ITA 101/COCH/2017[2010-11]Status: DisposedITAT Cochin29 Jan 2018AY 2010-11

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

Section 195Section 201Section 201(1)Section 40aSection 9(1)(vii)

195 and passed order under section 201(1)/201(1A) of the I.T. Act on 30/03/2015, disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

ITA 100/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Jan 2018AY 2009-10

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

Section 195Section 201Section 201(1)Section 40aSection 9(1)(vii)

195 and passed order under section 201(1)/201(1A) of the I.T. Act on 30/03/2015, disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

TDS has to be deducted by the assessee before remitting the amount outside India for making payments to the non- residents as per section 195

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 , THRISSUR

In the result, both the appeals filed by the assessee are allowed

ITA 231/COCH/2023[2010-11]Status: DisposedITAT Cochin26 Sept 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: ------- None ------For Respondent: Smt. Girly Albert, Sr. D.R
Section 195Section 195(2)Section 40Section 5(2)(b)

195 r.w.s. 40(a)(i) of the Income Tax Act, 1961 (the Act) for the AYs2010-11 and 2013-14. Therefore, the AO disallowed the same by adding to the total income of the assessee. Aggrieved, assessee preferred appeal to the learned CIT(A) who has confirmed the order of the AO by observing as under

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 ,CIRCLE 1, THRISSUR

In the result, both the appeals filed by the assessee are allowed

ITA 232/COCH/2023[2013-14]Status: DisposedITAT Cochin26 Sept 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: ------- None ------For Respondent: Smt. Girly Albert, Sr. D.R
Section 195Section 195(2)Section 40Section 5(2)(b)

195 r.w.s. 40(a)(i) of the Income Tax Act, 1961 (the Act) for the AYs2010-11 and 2013-14. Therefore, the AO disallowed the same by adding to the total income of the assessee. Aggrieved, assessee preferred appeal to the learned CIT(A) who has confirmed the order of the AO by observing as under

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

TDS, took a view that provisions of section 273B of the I.T.Act is not applicable and after referring the judgment of the Hon’ble jurisdictional High Court in the case of US Technology International Limited, reported in (2010) 195

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

195 Explanation I, the assessee should have deducted tax at source while making such provision. Since the assessee failed to do so, the amount becomes disallowable as per provisions of section 40a(i)/(ia) also. AO is free to inform the concerned TDS

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 195/COCH/2019[2011-12]Status: DisposedITAT Cochin14 Jan 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/s. Thomson Industries, Vs. The Assistant Commissioner of Thazhekkad, Income-tax, Central Circle-2, Thrissur. Kochi. [PAN:AAFFT 8235M] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Satish John Kanichai, FCA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of hearing 14/01/2020 Date of pronouncement 14/01/2020 O R D E R Per CHANDRA

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 196/COCH/2019[2012-13]Status: DisposedITAT Cochin14 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/s. Thomson Industries, Vs. The Assistant Commissioner of Thazhekkad, Income-tax, Central Circle-2, Thrissur. Kochi. [PAN:AAFFT 8235M] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Satish John Kanichai, FCA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of hearing 14/01/2020 Date of pronouncement 14/01/2020 O R D E R Per CHANDRA

INDIA GATEWAY TERMINAL PRIVATE LIMITED ,ICTT, VALLARPADAM vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 546/COCH/2023[2009-10]Status: DisposedITAT Cochin11 Feb 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

section 195 of the Act. The AO also disallowed the claim for deduction u/s. 40(a)(ia) of the Act in the year of payment of tax deduction at source of Rs. 31,315/- on the ground that the appellant had failed to remit the TDS

INDIA GATEWAY TERMINAL PRIVATE LIMITED,ICTT, VALLARPADAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 545/COCH/2023[2007-08]Status: DisposedITAT Cochin11 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

section 195 of the Act. The AO also disallowed the claim for deduction u/s. 40(a)(ia) of the Act in the year of payment of tax deduction at source of Rs. 31,315/- on the ground that the appellant had failed to remit the TDS