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798 results for “TDS”+ Section 6clear

Sorted by relevance

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Key Topics

Section 234E106Section 200A(1)82TDS78Deduction54Section 234E(1)48Section 200A45Section 206C38Section 20136Section 20035Section 40

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

TDS) is not an authority to invoke provision under the said section. C. The Commissioner of Income-tax (Appeals) ought to have seen that the information under Section 133(6

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

Showing 1–20 of 798 · Page 1 of 40

...
29
Addition to Income16
Disallowance15

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

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

6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

6. The Hon'ble jurisdictional High Court in the case of M/s. 3 M/s. Extraweave Pvt. Ltd. Patspin India Limited (245 CTR 97 (Ker.) has held that the business profit is to be computed necessarily after setting off unabsorbed depreciation carried forward from previous years. For these and other grounds that may be advanced at the time of hearing

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. Transportation charges 194C 1,21,000 5. Freight charges 194C 78,800 6

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 305/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 303/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 304/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also