MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI
The appeal of the assessee is allowed for statistical purposes
ITA 265/COCH/2023[2014-15]Status: DisposedITAT Cochin07 Aug 2024AY 2014-15
Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2014-15 Shri. Mohammed Tariq Thaimadathil, Vs. Ito, Tariq Manzil, Elmkunnapuzha Road, Non Corporate Ward – 1(5), Kaloor, Kochi. Cochin – 682 107. Pan : Abrpt 7993 B Appellant Respondent Assessee By : Smt. Parvathy Ammal, Ca Revenue By : Shri. K. Jayaganesh, Senior Ar. Date Of Hearing : 06.08.2024 Date Of Pronouncement : 07.08.2024 O R D E R Per Prakash Chand Yadav:
For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 14ASection 40
TDS @ 10%. Therefore, invoking the provisions of section 40(a)(ia), the AO disallowed a sum of Rs.3,54,075/-. Similarly, the AO also invoked the provisions of section 14A of the Act and disallowed an amount of Rs.2,74,818/-. Besides this, the AO has also disallowed an amount of Rs.1,28