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814 results for “TDS”+ Section 4clear

Sorted by relevance

Mumbai5,983Delhi5,958Bangalore2,778Chennai2,462Kolkata1,764Pune1,560Ahmedabad1,248Hyderabad1,055Cochin814Indore759Jaipur721Karnataka565Patna559Chandigarh558Raipur495Nagpur416Visakhapatnam381Cuttack345Surat342Rajkot269Lucknow214Amritsar182Jabalpur150Jodhpur130Dehradun125Ranchi125Agra92Guwahati81Panaji81Telangana77Allahabad67Varanasi29SC26Calcutta24Kerala18Rajasthan10Himachal Pradesh8Punjab & Haryana7J&K5Orissa4Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Bombay1

Key Topics

Section 234E92TDS74Section 200A(1)61Deduction51Section 206C38Section 200A38Section 20136Section 234E(1)34Section 4032Section 200

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

4) of section 80P of the Act. The appellant is a co-operative credit society under section 80P(2)(a)(i) of the Act whose primary object is to provide financial accommodation to its members who are all other co-operative societies and not members of the public. 15.14 Therefore, when the definition of "co-operative bank" in section

Showing 1–20 of 814 · Page 1 of 41

...
28
Addition to Income18
Disallowance17

THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18

For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)

TDS payments made to non-members. 3. The Revenue vehemently argued during the course of hearing that the assessee viz., Kareeppa Panchayat Service Co-op. Bank Ltd. is in fact a cooperative bank covered u/sec.80P(4) of the Act than a cooperative credit society eligible for the impugned detailed discussion u/sec.80P(2)(a)(i) of the Act. We sought

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

THE MANNUR SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO WD-2, PALAKKAD

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

ITA 215/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Sept 2019AY 2010-11

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

For Appellant: Sri.Sivadas ChittoorFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139Section 139(1)Section 139(4)Section 142(1)Section 144Section 148Section 80ASection 80A(5)Section 80P

TDS), Thrissur. Mannur P.O. Palakkad – 678 642. PAN : AAALT1212B. (Appellant) (Respondent) Appellant by : Sri.Sivadas Chittoor Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 04.09.2019 Date of Hearing : 26.08.2019 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the order of the CIT(A) dated 02.01.2019. The relevant assessment year

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 208/COCH/2021[2012-2013]Status: DisposedITAT Cochin29 Jun 2022AY 2012-2013

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 210/COCH/2021[2014-2015]Status: DisposedITAT Cochin29 Jun 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 209/COCH/2021[2013-2014]Status: DisposedITAT Cochin29 Jun 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 207/COCH/2021[2011-2012]Status: DisposedITAT Cochin29 Jun 2022AY 2011-2012

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 211/COCH/2021[2015-2016]Status: DisposedITAT Cochin29 Jun 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 212/COCH/2021[2016-2017]Status: DisposedITAT Cochin29 Jun 2022AY 2016-2017

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

section 201(1) and 201(1A) are not attracted for short deduction of TDS on salary because the appellant had deducted the TDS on a bona fide estimate of the tax liability of the employees. 3. Interest computation u/s 201(1A) for short deduction of TDS on salary is erroneous. 4

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

section 54F. In this regard, the ld. AR relied on the decision of Karnataka High Court in the case of CIT v. K. Ramachandra Rao, ITA No.74/2014. 4. The ld. DR relied on the orders of the lower authorities. Page 4 of 10 5. We have heard the rival submissions and perused the material on record. It is a given

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

ITA 220/COCH/2016[2012-13]Status: DisposedITAT Cochin23 Jun 2022AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

For Appellant: Smt. Preetha S. Nair, AdvocateFor Respondent: Shri Shantam Bose, CIT-DR
Section 40

TDS liability may arise if composite bills have been issued.” “1. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of Rs. 25,00,000/- made by the assessing officer treating Agricultural Income as Business Income. 2. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of 10% of expenses amounting

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

ITA 251/COCH/2016[2012-13]Status: DisposedITAT Cochin23 Jun 2022AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

For Appellant: Smt. Preetha S. Nair, AdvocateFor Respondent: Shri Shantam Bose, CIT-DR
Section 40

TDS liability may arise if composite bills have been issued.” “1. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of Rs. 25,00,000/- made by the assessing officer treating Agricultural Income as Business Income. 2. The learned Commissioner of Income Tax (Appeals) has erred in sustaining the addition of 10% of expenses amounting

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 208/COCH/2018[2013-14]Status: DisposedITAT Cochin17 Aug 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

Section 115BSection 14Section 143(3)Section 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

TDS) in ITA Nos. 4010&4011/Mum/2014 dated 19/02/2016 (ITAT, Mumbai Benches) iv) Lakshya Seth vs. ITO in ITA No. 218/Del/2015 dated 07/10/2015 (ITAT, Delhi Benches) 4 v) Akr Poly Industries vs. Department of Income Tax in ITA No.1042/Mds/2012 dated 29/01/2013 (ITAT, Chennai Benches) 5. On the other hand, the Ld. DR relied on the judgment on the Kerala High Court

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

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

ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

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

Section 194CSection 194ISection 201

Section applicable Amount paid without TDS. Financial year 05-06 (Rs.) Sieving charges 1. 194C 14,99,377 2. Drying charges 194C 14,97,696 3. Loading charges 914C 10,13,896 4

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

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

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

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

Section 143(1) of the Act was issued on 13.02.2013, disallowing TDS credit in the name of assessee’s wife. 4

M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

ITA 403/COCH/2018[2010-11]Status: DisposedITAT Cochin08 Feb 2019AY 2010-11

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

Section 194CSection 194JSection 201(1)

4. On appeal, the CIT(A) observed that section 194C requires a person responsible for paying any sum to any resident for carrying out any work in pursuance of a contract between the contractor and a specified person to deduct tax at one per cent when the payment is made to an individual or HUF and two percent