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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5. We have heard rival submissions and perused the materials available on record. Section 201(1) spells out the consequences of failure to deduct or pay the tax. Section 201(1A) enables the Assessing Officer to charge interest as simple interest on the amount of such tax from the date on which such tax was deductible to the date

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

5 years. This entity is a sister concern of the appellant company. During the previous year relevant to the assessment year under 27 Apollo Tyres Ltd. consideration, the appellant paid total sum of Rs. 7,33,77, 497/-. Out of the said sum of Rs. 7,33,77,497/- the appellant had deducted TDS only

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

5 years. This entity is a sister concern of the appellant company. During the previous year relevant to the assessment year under consideration, the appellant paid total sum of Rs. 7,33,77, 497/-. Out of the said sum of Rs. 7,33,77,497/- the appellant had deducted TDS only

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

5 years. This entity is a sister concern of the appellant company. During the previous year relevant to the assessment year under consideration, the appellant paid total sum of Rs. 7,33,77, 497/-. Out of the said sum of Rs. 7,33,77,497/- the appellant had deducted TDS only

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

5 years. This entity is a sister concern of the appellant company. During the previous year relevant to the assessment year under consideration, the appellant paid total sum of Rs. 7,33,77, 497/-. Out of the said sum of Rs. 7,33,77,497/- the appellant had deducted TDS only

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