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)
TDS provisions. The same poses no issue where the income is indeed taxable in India on accrual basis, so that the tax deduction meets the assessee’s tax liability to that extent. So, however, where not so, the same, being only a part of income (s. 198), stands yet received in India inasmuch as it is paid to the account
