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Disallowance5 Section 143(3)4 TDS4 Addition to Income4 Section 92C3 Section 2632 Section 36(1)(va)2 Section 115J2 Section 352 Section 40

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

ITA 251/COCH/2016[2012-13]Status: DisposedITAT Cochin23 Jun 2022AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

For Appellant: Smt. Preetha S. Nair, AdvocateFor Respondent: Shri Shantam Bose, CIT-DR

Section 40

TDS liability may arise if composite bills have been issued.” “1. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of Rs. 25,00,000/- made by the assessing officer treating Agricultural Income as Business Income. 2. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of 10% of expenses amounting

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

GRASS ASSOCIATES PVT LTD,KOCHI vs. THE ITO,CORP.WARD-13), KOCHI