THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

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

25) I.T.A. Nos.236-242/C/2017 Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

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

25) I.T.A. Nos.236-242/C/2017 Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

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

25) I.T.A. Nos.236-242/C/2017 Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

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

25) I.T.A. Nos.236-242/C/2017 Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

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

25) I.T.A. Nos.236-242/C/2017 Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para

M/S. MANGALAM PUBLICATIONS(INDIA) P.LTD,KOTTAYAM vs. DCIT, KOTTAYAM

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

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

section 194A of the Act are not applicable to interest paid by the Appellant to its Directors. The fact that the Appellant had paid interest directly to Bank would not alter the liability of the Appellant under the TDS provisions. Hence, the disallowance of Rs.25,25

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

TDS of Rs.38,98,310/-. According to the Assessing Officer the assessee has not given the details of prize winning tickets and also no clarification as to whether prize winning amount relates to Kerala State Lotteries. On the basis of the details gathered from Lottery Department the Assessing Officer made an addition of Rs.55,88,795/- u/s. 115BB

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

25 I.T.A. No.68 /Coch/2018 7. We have carefully gone through the provisions of section 40(a)(ia) of the Act. The Parliament by Finance Act, 2012 incorporated second proviso to section 40(a)(ia) of the Act with effect from 01-04-2013. For the purpose of convenience, we are reproducing second proviso as it is inserted by Finance

THE HEAD MISTRESS, AKILIYATH LP SCHOOL,KANNUR vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee allowed

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

25) Under these circumstances, no further discussion would be required for examining the constitutional validity of Section ITA No.145/Coch/2017. 6 The Headmistress AV High School. 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall

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

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

TDS was duly deducted at the time of actual credit payment to individual parties 8. The AO grossly erred in making a disallowance of Rs.5,59,29,379/-towards Gas Turbine Overhauling charges u/s 31(i) of the Act. 8.1 The ld. Assessing Officer has erred in not considering the fact that repairs are done to preserve and maintain

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

25. The controversy surrounding the above amendment was whether the amendment being curative in nature should be applied retrospectively i.e., from the date of insertion of the provisions of Section 40(a)(ia) or to be applicable from the date of enforcement. 26. TDS

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

25. The controversy surrounding the above amendment was whether the amendment being curative in nature should be applied retrospectively i.e., from the date of insertion of the provisions of Section 40(a)(ia) or to be applicable from the date of enforcement. 26. TDS

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

TDS) (2012) 28 taxmann.com 25 (Coch) 4. Allahabad Bank v. ITO in ITA No.5992 to 5994/Del/2012 of Delhi Bench of ITAT. The above supports the following ground No.2 raised in the appeal memorandum.” 6.2 The above contention of the assessee in short is that there should be proceedings against the deductee/payee and the finding to be rendered by the revenue