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 206AA of the Act the employer had not obtained PAN of the concerned payees. Accordingly TDS rate should be @ 20% on the sum paid to the concerned employees. Since the employer has failed to deduct the tax at source as stipulated by law, the ITA Nos. 207

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 206AA of the Act the employer had not obtained PAN of the concerned payees. Accordingly TDS rate should be @ 20% on the sum paid to the concerned employees. Since the employer has failed to deduct the tax at source as stipulated by law, the ITA Nos. 207

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 206AA of the Act the employer had not obtained PAN of the concerned payees. Accordingly TDS rate should be @ 20% on the sum paid to the concerned employees. Since the employer has failed to deduct the tax at source as stipulated by law, the ITA Nos. 207

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 206AA of the Act the employer had not obtained PAN of the concerned payees. Accordingly TDS rate should be @ 20% on the sum paid to the concerned employees. Since the employer has failed to deduct the tax at source as stipulated by law, the ITA Nos. 207

CLINT MARTEL WILFRED,ERNAKULAM vs. COMMISSIONER OF INCOME TAX APPEAL CIT (A) BENGALURU - 12, BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Clint Martel Wilfred Dcit (Interational Taxation) Clint Dale, Moolankuzhy Kochi Vs. Nazreth, Ernakulam 682002 [Pan: Abnpw6970H] (Appellant) (Respondent)

207/- after adjusting the amount of TDS was received as on 28-09-2010 in cash from the office of tehsildar. The same cash after reducing legal expenses was deposited in his bank as on 21st October 2010 for distribution among the legal heirs. 5. The AO based on above found that the enhanced compensation received

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

207/- only whereas the amount of interest as per form 26AS was of Rs. 1,44,87,670/- only. Thus, the assessee has declared less interest income by Rs. 64.18 Lakh but claimed credit of entire amount of TDS for Rs. 14,48,676/- as per Form 26AS. The AO without making necessary inquiry allowed the claim of the TDS

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

207/-. The assessee further submitted that further details of declaration filed in form 15G/15H and the name of the depositors and the full details could not be collected in order to give explanations to the proposal because of the technical error in the system. 3. In respect of the deduction claimed for the provision made for the bad and doubtful