SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS has been deducted at 30%. The said expense has been debited to Profit and Loss Account under the head Rent instead of Salary. Further Form 16 has been issued by your appellant was inclusive of the said Rent of Rs. 288,000/- and the copy of same has been produced before CIT (Appeals) to his satisfaction. Since there were

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS has been deducted at 30%. The said expense has been debited to Profit and Loss Account under the head Rent instead of Salary. Further Form 16 has been issued by your appellant was inclusive of the said Rent of Rs. 288,000/- and the copy of same has been produced before CIT (Appeals) to his satisfaction. Since there were

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

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

ABDUL SALAM PAREETHUKUNJU,PUNALUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE , KOLLAM, KOLLAM

In the result, the appeal filed by the assessee is allowed of statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri Abdul Salam Pareethu Kunju Acit, Circle Kollam Malika Veettil Agencies Aayakar Bhavan Vs. Near Power House Near Karbala Junction Punalur 691305 Kollam 691001 Pan – Acupk4194P Appellant Respondent

30% of rent and advertisement expenses under Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter "the Act"). The assessee has reduced profit of Rs.10,21,126/- from his computation under ICDS but he was unable to file any document/working of ICDS during the course of assessment proceedings. Accordingly the AO added the sum to the total income

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

30,79,579/-for testing and certification charges to ECE (Economic Commission of Europe) have been incurred outside India and not liable to TDS as per the provisions contained in section

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

30%. Total income under Section 2(45) read with Section 5 of the Act includes income from all sources and necessarily all such income are computed under five heads referred to in A to F of section 14 of the Act. In other words, even after computation of income under various heads of income referred to in section

M/S.VIJAYA PALACE,,KOLLAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

30% of the total addition on account of non-deduction of TDS. So far as the argument of the ld. Counsel for the assessee that direction may be given to the Assessing Officer to allow such disallowance made in this year in the order of the subsequent years, we hold that the assessee may move appropriate application before the Assessing

NEW KABLE POINT,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

30% Rs 3,10,160/,being the amount on which TDS had not been deducted, from the interest paid to suppliers. The disallowance amounts to Rs 93,048/, which had been clearly disallowed in the total income statement. The interest paid to bank and the sales tax department are allowable expenses. So, the additions of Rs 3,35,961/ made

M/S.ST.GEORGE MOTORS,KOTTAYAM vs. THE ITO, WD-4, KOTTAYAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K

TDS not deducted 4. Remuneration paid to 136937 Not working Mrs.Neethu partner 5. Remuneration paid to working 705754 40(b)(ii) & partner 40(b)(v) 4. Aggrieved by the assessment completed, the assessee preferred an appeal to the first appellate authority. The CIT(A) confirmed the addition totaling to Rs.11,21,261 made by the Assessing Officer. 5. Aggrieved

K. THOMAS VARGHESE,PIRAVAM vs. THE ACIT, ALUVA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri K. Thomas Varghese Acit, Circle - 1 Manakunnathu Aluva Vs. Piravom 686664 Pan – Aaspv5029L Appellant Respondent

TDS under section 194A and not an item disallowable U/S 40(a)(i) of the Act. The appellant was denied an opportunity to furnish certificate in Form No. 26A as provided in the Act & Rules. 9. The first appellate authority had also not considered the fact that the rental charges is an inevitable expenditure for the retail shop for consumer

INCOME TAX OFFICER, THIRUVANANTHAPURAM vs. THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BANK LTD, THIRUVANANTHAPURAM

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

30,080/- after making the addition of Rs.2,83,80,844/- under Section 40A(ia) for disallowance of expenses where TDS

VETTUVANTHODI ABDUL AZEEZ,KOZHIKODE vs. ACIT CIRCLE 2(1), KOZHIKODE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section sec.40(a)(ia) of the Act, which has been held retrospective being curative. Accordingly, we hold that the disallowance on account of non-deduction of TDS can be restricted to the tune of 30

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

30% of the interest payments for not deducting the TDS u/s. 40(a)(ia) of the Act. In the said order, the AO had also stated that penalty proceedings u/s. 270A(1) of the Act would be initiated separately. The AO had not specifically mentioned under which limb underreporting was done by the assessee in view of the above said

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

30-09-2024 Date of Pronouncement : 12-11-2024 ORDER PER BENCH This is an appeal filed by the assessee challenging the orders of the NFAC dated 27/03/2024 in respect of the A.Y. 2023-24. 2. The brief facts of the case are that the assessee is a owner of the property situated at Cherootty Road, Calicut and rented

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

30,31, 33, 35 & 36/Coch/22 fail therefore. 5. This leaves us with assessee’s six quantum appeals, ITA Nos. 461 to 466/Coch/2022 involving proceedings under Section 201(1) r.w.s. 201(1A) ITA Nos. 443 to 466/Coch/2022 3 SANos. 17 to 38/Coch/2022 M/s. Noorul Islam Trust of the Act wherein the learned lower authorities have treated it as an assessee

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

30,31, 33, 35 & 36/Coch/22 fail therefore. 5. This leaves us with assessee’s six quantum appeals, ITA Nos. 461 to 466/Coch/2022 involving proceedings under Section 201(1) r.w.s. 201(1A) ITA Nos. 443 to 466/Coch/2022 3 SANos. 17 to 38/Coch/2022 M/s. Noorul Islam Trust of the Act wherein the learned lower authorities have treated it as an assessee

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

30,31, 33, 35 & 36/Coch/22 fail therefore. 5. This leaves us with assessee’s six quantum appeals, ITA Nos. 461 to 466/Coch/2022 involving proceedings under Section 201(1) r.w.s. 201(1A) ITA Nos. 443 to 466/Coch/2022 3 SANos. 17 to 38/Coch/2022 M/s. Noorul Islam Trust of the Act wherein the learned lower authorities have treated it as an assessee

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

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

30,31, 33, 35 & 36/Coch/22 fail therefore. 5. This leaves us with assessee’s six quantum appeals, ITA Nos. 461 to 466/Coch/2022 involving proceedings under Section 201(1) r.w.s. 201(1A) ITA Nos. 443 to 466/Coch/2022 3 SANos. 17 to 38/Coch/2022 M/s. Noorul Islam Trust of the Act wherein the learned lower authorities have treated it as an assessee