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

In the result, the appeal of the assessee is allowed

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

d) catering” Therefore, in terms of clause (b), of Explanation III to section 194C, payment made towards a contract concerning “broadcasting and telecasting” the production of programmes for such “broadcasting or telecasting” is to be covered by section 194C. I.T.A. No.403/Coch/2018 Even while the Finance Act, 1995, introduced the aforesaid Explanation to section 194C, it simultaneously inserted section 194J

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

D E R Per Chandra Poojari, AM: These appeals at the instance of the assessee are directed against separate orders of the CIT(A), all dated 08.11.2018. The relevant assessment years are 2008-2009, 2009-2010 and 2013-2014. 2. Common issues are raised in these appeals. Hence they were heard together and disposed of by this consolidated order

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(IA) of the Act ti1 the date of payment of taxes by the deductee-assessee or the liability for penalty under Section

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

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

D E R Per George George K, JM : These appeals at the instance of the assessee are directed against separate orders of the CIT(A), both dated 08.11.2018. The relevant assessment years are 2012-2013 ITA Nos.566-567/Coch/2018 2 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. and 2014-2015. The assessee has also filed stay applications seeking

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

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

D E R Per George George K, JM : These appeals at the instance of the assessee are directed against separate orders of the CIT(A), both dated 08.11.2018. The relevant assessment years are 2012-2013 ITA Nos.566-567/Coch/2018 2 SA No.44-45/Coch/2018. M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. and 2014-2015. The assessee has also filed stay applications seeking

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

43,53,626/-only. 3 2. TDS considered in the manual tax calculation sheet enclosed with the order amounts to Rs.5,03,53,272/- only. As per the order generated by the system as well as our workings, TDS amounts to Rs. 5,05,82,900/-. 3. Interest u/s.234B amounting to Rs. 5,81,36,331/ - only has been levied

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

5. The learned AO has erred in disallowing the claim of Rs 14,06,31,409/- u/s 40(a)(i) for non-deduction of TDS 5.1 The Ld. AO has erred in considering reimbursement of Rs 12,68,42,880/- towards Salary and other R&D expenses within the scope of "Fee for technical Services under explanation 2 of section