THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E". Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E". Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E". Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

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

TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E". Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E

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

70,950 Gross Total Income 7,25,950 3.1 The assessee is managing partner of all the firms and in the profit and loss account of the above firms, interest was debited as interest on Managing Partner’s loan shown as liability but the loan was credited in the capital account of the firm. The definition of partnership is “relation

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

In the result, appeals of the assessee are allowed

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

70 years. For AY 2011-12 return of income was filed on 11.07.2011 declaring total income of Rs.18,55,120/- from pension, house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the same. Intimation under Section

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPN, ,TRICHUR vs. THE ITO(TDS),, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

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

70. The CBDT in its Circular No. 715 dated 08/08/1995 categorically stated that payments made to the hospital for rendering medical services shall attract tax deduction at source u/s. 194J of the I.T. Act. Therefore, it is clear that subsequent to the insertion in section 194J w.e.f. 01/07/1995, payments in connection with medical treatment would attract the provisions of section

THE STATE MEDICAL COMMISSIONER, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO,(TDS),TRICHUR, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

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

70. The CBDT in its Circular No. 715 dated 08/08/1995 categorically stated that payments made to the hospital for rendering medical services shall attract tax deduction at source u/s. 194J of the I.T. Act. Therefore, it is clear that subsequent to the insertion in section 194J w.e.f. 01/07/1995, payments in connection with medical treatment would attract the provisions of section

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO(TDS), TRICHUR, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

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

70. The CBDT in its Circular No. 715 dated 08/08/1995 categorically stated that payments made to the hospital for rendering medical services shall attract tax deduction at source u/s. 194J of the I.T. Act. Therefore, it is clear that subsequent to the insertion in section 194J w.e.f. 01/07/1995, payments in connection with medical treatment would attract the provisions of section

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO(TDS), TRICHUR, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

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

70. The CBDT in its Circular No. 715 dated 08/08/1995 categorically stated that payments made to the hospital for rendering medical services shall attract tax deduction at source u/s. 194J of the I.T. Act. Therefore, it is clear that subsequent to the insertion in section 194J w.e.f. 01/07/1995, payments in connection with medical treatment would attract the provisions of section

THE STATE MEDICAL COMMISSIONER,THRISSUR vs. THE ITO,TDS, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

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

70. The CBDT in its Circular No. 715 dated 08/08/1995 categorically stated that payments made to the hospital for rendering medical services shall attract tax deduction at source u/s. 194J of the I.T. Act. Therefore, it is clear that subsequent to the insertion in section 194J w.e.f. 01/07/1995, payments in connection with medical treatment would attract the provisions of section

SRI T.T.KURUVILLA,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal filed by the Revenue is allowed for statistical

Bench: S/Shri Abraham P. George, Am & George George K., Jm

70 DTR 81 held that section 40(a)(ia) of the Act does not have application since the expenses claimed were already paid prior to the end of the financial year. 3 I.T.A. No.325/Coch/2010 5. Aggrieved by the order of the ITAT, the Revenue preferred an appeal before the Hon’ble High Court. The Hon’ble High Court vide

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

70,414/-. On review of records, the CIT noticed following discrepancies: 1. As against the agents price of Rs. 65,69,820/- received, only an amount of Rs. 28,75,207 has been shown in the P&Laccount. The difference is therefore Rs.30,94,637/-. 2. Interest income as per TDS certificates is Rs, 1,19,480/- whereas interest income

THE HEAD MISTRESS, AKILIYATH LP SCHOOL,KANNUR vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee allowed

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

TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E". Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E

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

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

70,470/-. The case was selected for scrutiny under CASS, and assessment was completed under Section 143(3) of the Income-tax Act, 1961 on 26.12.2019. The AO assessed the total income at Rs.16,27,30,080/- after making the addition of Rs.2,83,80,844/- under Section 40A(ia) for disallowance of expenses where TDS

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

section 143(3) of the Act vide order dated 19-05-2021 wherein addition u/s 69C of the Act was made on account of treating the certain expenses as bogus/unexplained in nature. 2 Kerala Shipping and Inalnd Navigtation Corporation 4. Subsequently the learned PCIT from the assessment record noticed that assessee has declared interest income of Rs. 80,70

M/S. MANGALAM PUBLICATIONS(INDIA) P.LTD,KOTTAYAM vs. DCIT, KOTTAYAM

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

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

70,640. In the assessment completed, the Assessing Officer disallowed interest on borrowings amounting to Rs.20,90,000 u/s 36(1)(iii) and Rs.25,25,000 u/s 40(a)(ia) of the I.T.Act. ITA No.422/Coch/2019. 2 M/s.Mangalam Publications India (P) Ltd. 3. Aggrieved by the order of assessment, the assessee filed an appeal before the first appellate authority

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

70,53,484.5 Total 124304022.7 28,96,920 53,49,067.80 132550010.5 Reimbursable Expenses 120204258.2 0 52,92,267.80 125496526.0 Other direct Expenses 482550.8 13,69,473 1852023.8 Gross Profit 3617213.7 56,800 56,800 52,01,460.7 It was explained that there were some discrepancy in the audited accounts filed and informed that the actual gross receipt and expenses