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195 results for “TDS”+ Section 43(1)clear

Sorted by relevance

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Key Topics

Section 25076Section 80P43Limitation/Time-bar42Section 19234Section 20033Section 206C33TDS31Section 201(1)28Section 271C21Section 234E

MUTHOOT HEALTHCARE P. LTD,KOZHENCHERRY vs. THE ACIT, , THIRUVALLA

In the result, the appeal of the assessee is partly allowed for statistical

ITA 413/COCH/2018[2015-16]Status: DisposedITAT Cochin08 Feb 2019AY 2015-16

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

Section 170Section 32(1)(ii)Section 47

section 43(1) is attracted to the facts of the present case. That means the question is answered in the affirmative, that is to say, in favour of the revenue and against the assessee. The reference cases are disposed of as above." 7.1 Accordingly, in view of the above judgment of the Jurisdictional High Court in the case of Poulose

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

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

ITA 134/COCH/2016[2011-12]Status: Disposed

Showing 1–20 of 195 · Page 1 of 10

...
17
Deduction10
Penalty7
ITAT Cochin
11 May 2018
AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

1) of section 139, such sum shall be allowed as a deducted in computing the income of the previous year in which such tax has been paid." 24. Thus, the Finance Act, 2010 further relaxed the rigors of Section 40(a)(ia) of the IT Act to provide that all TDS made during the previous year can be deposited with

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

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

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

1) of section 139, such sum shall be allowed as a deducted in computing the income of the previous year in which such tax has been paid." 24. Thus, the Finance Act, 2010 further relaxed the rigors of Section 40(a)(ia) of the IT Act to provide that all TDS made during the previous year can be deposited with

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

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

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

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139Section 143(3)Section 263Section 40

1) of section 139, such sum shall be allowed as a deducted in computing the income of the previous year in which such tax has been paid." 24. Thus, the Finance Act, 2010 further relaxed the rigors of Section 40(a)(ia) of the IT Act to provide that all TDS made during the previous year can be deposited with

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

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

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

43(1) of the Act. Accordingly, disallowed the claim for allowance as revenue expenditure of pre-operative expenditure ofRs.13,28,53,754/-. iv. Disallowance of excess claim of deduction u/s. 35(2AB) – The appellant company made claim for deduction of Rs. 80,28,91.589/- u/s. 35(2AB) of the Act as against the expenditure certified by DSIR

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

43% and 39% of the returns in Delhi zone for the Financial Year 2010-11 and 2011- 12 respectively were defective. Substantial number of these defaults relate to mismatch of TDS details and the tax payers have been denied benefit of TDS claimed by them. For the Financial Year 2010-11, the approximate demand created in Delhi Zone because

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS) C/o.M/s.Cheriyan & Kochi. Cheriyan, Chartered Accountants, P.B.No.43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders

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)

1) of s. 44AA of the IT Act, 1961 (43 of 1961), the CBDT, hereby notifies for the purposes of the said sub-section the following professions, namely: (a) the profession of authorised representative; and (b) the profession of film artist Explanation: In this notification,— (a) "authorised representative" means a person, who represents any other person, on payment

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

In the result, the appeal filed by the assessee in ITA

ITA 566/COCH/2018[2012-13]Status: DisposedITAT Cochin07 Feb 2019AY 2012-13

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

For Appellant: Sri.Jose JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 37Section 80PSection 80P(2)(a)

1. On the facts and in the circumstances of the case and in law, the Commissioner of Income-tax (Appeals), Thiruvananthapuram ("CIT(A)") has erred in disallowing the deduction claimed by the Appellant under section 80P(2)(a)(i) amounting to Rs.123,99,28,586 and restricting the deduction ITA Nos.566-567/Coch/2018 10 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural

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

In the result, the appeal filed by the assessee in ITA

ITA 567/COCH/2018[2014-15]Status: DisposedITAT Cochin07 Feb 2019AY 2014-15

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

For Appellant: Sri.Jose JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 37Section 80PSection 80P(2)(a)

1. On the facts and in the circumstances of the case and in law, the Commissioner of Income-tax (Appeals), Thiruvananthapuram ("CIT(A)") has erred in disallowing the deduction claimed by the Appellant under section 80P(2)(a)(i) amounting to Rs.123,99,28,586 and restricting the deduction ITA Nos.566-567/Coch/2018 10 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural

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

In the result, the appeal of the assessee is partly allowed

ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

For Appellant: Shri. R. Krishnan, C.A
Section 194Section 194CSection 194ISection 40

TDS to the revenue. In view of the various decisions as referred by the learned AR it is clear that once the revenue has collected the tax on the payment then no demand can be raised under section 201(1) otherwise it will amount to double taxation. The CIT(A) has decided the issue in paragraph