BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

154 results for “TDS”+ Section 2(47)(v)clear

Sorted by relevance

Delhi1,292Mumbai1,160Bangalore855Chennai478Kolkata207Hyderabad172Ahmedabad161Karnataka160Cochin154Chandigarh149Jaipur132Raipur110Pune61Indore50Visakhapatnam46Rajkot42Lucknow40Cuttack36Surat36Nagpur32Jodhpur20Agra19Guwahati18Patna16Allahabad16Ranchi16Amritsar14Dehradun13Telangana12SC9Varanasi6Kerala5Panaji3Uttarakhand2Jabalpur2Rajasthan1

Key Topics

Section 25095Limitation/Time-bar38Section 80P20Section 234E18Section 80P(2)(a)16Section 200A15Section 143(3)14Section 2638Addition to Income8Disallowance

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)

Showing 1–20 of 154 · Page 1 of 8

...
8
Deduction7
Section 406

TDS U/s 194C of the Act aggregating amount to Rs. 2,47,67,931/-. The aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld CIT(A) allowed relief related addition U/s 40(a)(ia) of the Act but related to claim of deduction U/s. 80P(2)(a)(vi) of the Act the Kannur Building Materials

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

ITA 1016/COCH/2022[2014-15]Status: DisposedITAT Cochin14 Jun 2023AY 2014-15

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

ITA 1015/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Jun 2023AY 2013-14

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

ITA 1017/COCH/2022[2015-16]Status: DisposedITAT Cochin14 Jun 2023AY 2015-16

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

KERALA GRAMIN BANK, CHALIKKARA BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 753/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHEERAL BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 732/COCH/2022[2013-2014(26Q,Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHEERAL BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 727/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHOKKAD BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 718/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHERUCODE BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 720/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, EDAVANNA BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 748/COCH/2022[2013-2014(26Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHELEMBRA BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 715/COCH/2022[2015-2016 (26Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHENGOTTUKAVU BRANCH,KOYILANDY vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 711/COCH/2022[2013-2014 (26Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHEERAL BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 734/COCH/2022[2014-2015(26Q,Q1)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHERUCODE BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 722/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, ELANKUR BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 745/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, EDACHERY BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 779/COCH/2022[2013-2014(24Q,Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHENGOTTUKAVU BRANCH,KOYILANDY vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 710/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHERPULASSERY BRANCH,PALAKKAD vs. THE ITO WARD TDS, PALAKKAD, PALAKKAD

ITA 723/COCH/2022[2013-2014(24Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHENGOTTUKAVU BRANCH,KOYILANDY vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 712/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea

KERALA GRAMIN BANK, CHALIKKARA BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

ITA 752/COCH/2022[2013-2014(26Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the ITA No.684/Bang/2022 & Ors. 8 M/s.Kerala Gramin Bank. judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee. 9.4 Before concluding, it is to be mentioned that the CIT(A) rejected the plea