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4 results for “TDS”+ Section 272clear

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Key Topics

Section 271C6Section 1545Section 234B5Section 144C(5)4Section 404Section 1152Section 234D2Section 92C(3)2TDS2Disallowance

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

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

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

2
Natural Justice2

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

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

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

272/- only. As per the order generated by the system as well as our workings, TDS amounts to Rs. 5,05,82,900/-. 3. Interest u/s.234B amounting to Rs. 5,81,36,331/ - only has been levied in the ordergenerated by the system.Interest u/s.234B amounting toRs.5,81,13,891/- only has been levied in the manual tax calculation sheet enclosed

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C vide Para 16.5 clearly showed that the object of introducing the new section was to provide