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32 results for “TDS”+ Section 253clear

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Mumbai534Delhi469Chennai170Bangalore121Karnataka90Jaipur58Kolkata57Chandigarh56Indore45Ahmedabad38Cochin32Lucknow30Pune30Raipur27Nagpur26Surat14Rajkot13Panaji13Hyderabad10Jodhpur6Guwahati6Varanasi5Jabalpur5Allahabad4Telangana4Amritsar4Patna4Visakhapatnam3SC2Dehradun2J&K1Cuttack1Calcutta1Agra1

Key Topics

TDS26Section 123Section 220(2)23Section 246A23Section 20123Section 201(1)23Section 143(3)13Section 409Addition to Income9Depreciation

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

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

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

253 which dictum has been followed by the honourable Supreme Court in UPSC v. S. Papaiah [1997] 7 SCC 614 and many other cases, Tamil Nadu Medical Officers Association v. Union of India [2020] SCC Online SC 699 and State of Jharkhand v. Ambay Cements 29 Apollo Tyres Ltd. [2005] 1 SCC 368. Provisions of section

Showing 1–20 of 32 · Page 1 of 2

6
Disallowance6
Section 32(1)(ii)5

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 444/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 464/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 445/COCH/2022[2012-2013]Status: DisposedITAT Cochin13 Dec 2022AY 2012-2013

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 452/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 446/COCH/2022[2013-2014]Status: DisposedITAT Cochin13 Dec 2022AY 2013-2014

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 443/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 447/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 463/COCH/2022[2012-2013]Status: DisposedITAT Cochin13 Dec 2022AY 2012-2013

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 460/COCH/2022[2015-2016]Status: DisposedITAT Cochin13 Dec 2022AY 2015-2016

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 462/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 465/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 459/COCH/2022[2014-2015]Status: DisposedITAT Cochin13 Dec 2022AY 2014-2015

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 466/COCH/2022[2015-2016]Status: DisposedITAT Cochin13 Dec 2022AY 2015-2016

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 455/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 461/COCH/2022[2010-2011]Status: DisposedITAT Cochin13 Dec 2022AY 2010-2011

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

ITA 456/COCH/2022[2011-2012]Status: DisposedITAT Cochin13 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Smt. Krishna K., AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 1Section 201Section 201(1)Section 220(2)Section 246A

TDS, Kochi Thodupuzh Idukki 685605 PAN –AAATN9216B Appellant Respondent Appellant by: Smt. Krishna K., Adv. Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. The instant batch of above twenty twostay applications and twenty four main appeals pertains to a single assessee herein