M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

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

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

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

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

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

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

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

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

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