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

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

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

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

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

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

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

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

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

Sections 201(1) & 201(1A) of the Act for assessment years 2016-17 to 2019-20 the assessee filed the present appeals before the Tribunal. The learned Sr. Counsel, Shri Joseph Markose, by reffering to ground C & D submitted that the assessee have deducted TDS

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

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

TDS, Aayakar Bhavan, Beach Road, Alappuzha, Kerala-688001 …………. Appellant Vs Muthoot Health Care Pvt. Ltd. College Road, Kozhencherry, Patahanamthitta, Kerala-689641. [PAN:TVDM01878C] …………. Respondent Appearance For the Appellant/Department : Shri Thomson Thomas, CA For the Respondent/Assessee : Smt. Leena Lal, Sr. DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 27.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 194C of the Act, therefore, the AO invoked the provisions of sec 201 & 201(1A) of the Act and raised the demand. The appellant in its submission has contended that as the payments made to the contractor are capital in nature, therefore, it was not liable to deduct TDS

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 194C of the Act, therefore, the AO invoked the provisions of sec 201 & 201(1A) of the Act and raised the demand. The appellant in its submission has contended that as the payments made to the contractor are capital in nature, therefore, it was not liable to deduct TDS

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 194C of the Act, therefore, the AO invoked the provisions of sec 201 & 201(1A) of the Act and raised the demand. The appellant in its submission has contended that as the payments made to the contractor are capital in nature, therefore, it was not liable to deduct TDS

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 194C of the Act, therefore, the AO invoked the provisions of sec 201 & 201(1A) of the Act and raised the demand. The appellant in its submission has contended that as the payments made to the contractor are capital in nature, therefore, it was not liable to deduct TDS

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 194C of the Act, therefore, the AO invoked the provisions of sec 201 & 201(1A) of the Act and raised the demand. The appellant in its submission has contended that as the payments made to the contractor are capital in nature, therefore, it was not liable to deduct TDS

NAHAS HOSPITAL,PARAPPANANGADI vs. THE ACIT TDS, KOZHIKKODE

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

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahum/S. Nahas Hospital Acit (Tds) (Osd) Pp/Xvll/191 Kozhiikode Vs. Parappanagadi Malappuram 676303 Pan –Aadfn5549C Appellant Respondent

TDS provision will not be applied as the total payment is below Rs.1,00,000/- during the year to a single party. However, as per proviso of Section 201

DJ AMUSEMENTS,8/58 8/58 ,CHATHANKANDATH HOUSE vs. INCOME TAX OFFICER, PALAKKAD

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

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.758/Coch/2025 "नधा"रण वष" /Assessment Year: 2014-15 Dj Amusements, The Income Tax Officer, Mankara P.O, Vs. Ward-1 & Tps, Palakkad – 678 614. Palakkad. Kerala Pan: Aahfd 2211P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sivadas Chettoor, C.A ""यथ" क" ओर से /Respondent By : Smt Leena Lal, Snr Ar सुनवाई क" तार"ख/Date Of Hearing : 06.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

TDS was deductible, and consequently, the order passed under Sections 201(1) and 201(1A) is unsustainable in law. DJ Amesements

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

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

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

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

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action