ITO, ALAPPUZHA vs. M/S.SOUTHERN MINERAL INDUSTRIES,, ALAPPUZHA

In the result, all the appeals filed by the Revenue stand dismissed

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

TDS under section 194C, 194H and 194I of the Act and also created the demand and levied interest under section 201(1A) vide order dated 25/03/2011. The assessee went in appeal before the CIT(A). The CIT(A) treated the assessee in default under section 194C and 194H in respect of transport charges, freight charges, commission and brokerage

SRI.ABDUL KAREEM,ERNAKULAM vs. THE ITO, ALUVA

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

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

TDS of Rs.88,29,502 as refund. The assessment was taken up for scrutiny by issuance of notice u/s 143(2) of the I.T.Act and the assessment u/s 143(3) of the I.T.Act was completed vide order dated 11.11.2016 on a total income of Rs.4,16,014. 4. Subsequently the CIT by invoking his revisionary powers issued notice

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

34. A perusal of section 201(1) and section 201(1A) shows that both these provisions are without prejudice to each other. It means that the provisions of both the sub-sections are to be considered independently without affecting the rights mentioned in either of the sub-sections. Further, interest under section 201(IA) is compensatory for withholding

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1 , THIRUVALLA, TRIVANDRUM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Thomas John Muthoot Dcit, Circle - 1 Muthoot Centre, Punnen Road Thiruvalla Vs. Thiruvananthapuram 695001 [Pan: Abnpt4694B] (Appellant) (Respondent)

TDS if the recipient of such amount has offered the same as income in its return of income. Admittedly such amendment was effective from 01.04.2013 whereas the year before us relates to AY 2008-09. The 3 Thomas John Muthoot Hon'ble Kerala High Court in the case of Thomas George Muthoot v. CIT reported in [2015] 63 taxmann.com

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

34,600/- 07.11.2015 4. On appeal, the CIT(A) observed that in view of the provisions of section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

section 199 of the IT Act, 1961 and 5 Shri Prem Mukundan Rule 37BA of the IT Rules, 1962 and proper mechanism is also provided under the Act and Rules. Thus, applying the ratio of the above judgement also, the assessee is entitled to get credit on TDS of Rs. 1,34

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive ground in all these five cases in very terms. Ordered accordingly. 4. These assessee’s appeals ITA.Nos.563 to 567/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files. Order

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

TDS was duly deducted at the time of actual credit payment to individual parties 8. The AO grossly erred in making a disallowance of Rs.5,59,29,379/-towards Gas Turbine Overhauling charges u/s 31(i) of the Act. 8.1 The ld. Assessing Officer has erred in not considering the fact that repairs are done to preserve and maintain

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

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

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

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

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

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

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

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