Search: TDS | BharatTax

4 results for “TDS”+ Section 36(1)(va)clear

Sorted by relevance

Key Topics

Section 26311 Section 143(3)6 Section 1946 Section 36(1)(va)4 Section 404 TDS3 Disallowance3 Section 194I2 Addition to Income2 Revision u/s 263

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR

Section 143Section 143(3)Section 263Section 42

36 (l)(va) of the Income Tax Act. k) Other decisions in favour of the appellant In the following decisions, the High Courts have held that payments of Employees share of PF collected if made before the date of filing of return is sufficient compliance of section 43B of the Income Tax Act. 6 M/s. Kerala State Warehousing Corporation

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI