M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

TDS without considering the fact that the said payment is only incentives paid for mobilizing deposits from its members and not a commission payment.” 11. The first ground raised in the above appeal is with reference to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch

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

40a(ia) along with 2nd proviso and Section 201(1) along with proviso, it would mean that the mandate or requirement on the part of the payer to deduct tax at source is not so strict if they are able to show that the payee or the recipient of the amounts has paid tax in accordance with the provisions

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

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 Officer who shall decide the issue as per fact 5 I.T.A

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

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

Section 40A(ia) for disallowance of expenses where TDS was not deducted. The assessee denied the status of the society

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

40A(3) would apply in computing the income under the head “Profits and gains of business or profession” and “Income from other sources” as per section 58(2). All payments in excess of Rs.2,500 at one time whether for goods or services obtained for cash or 6 P. Surendran Sukanya Bhavan vs. Asst. CIT credit, which are deductible

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

In the result, ground Nos

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

section 40a(i)/(ia) also. AO is free to inform the concerned TDS authorities regarding non deduction of Tax at source

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash on a single day exceeding Rs.20,000/- since the same is not in accordance with section 40A

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash on a single day exceeding Rs.20,000/- since the same is not in accordance with section 40A

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash on a single day exceeding Rs.20,000/- since the same is not in accordance with section 40A

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash on a single day exceeding Rs.20,000/- since the same is not in accordance with section 40A

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

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

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

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have