M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

80 to 83/Coch/2022 M/s. Wayanad District Co-op. Bank Ltd. credited to the interest payable account and thereore the same is not liable to TDS under Section

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

80 to 83/Coch/2022 M/s. Wayanad District Co-op. Bank Ltd. credited to the interest payable account and thereore the same is not liable to TDS under Section

M/S. NEDUMATTOM SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPIZHA

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

80 P of the Act. The finding of the PCIT that no details were called for by the assessing officer regarding interest is erroneous and factually incorrect" The assessing officer had asked for the details vide section 142(1) notice to which details were furnished by the appellant. 9. The PCIT failed to follow the judgment of the jurisdictional High

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

80,28,91.589/- u/s. 35(2AB) of the Act as against the expenditure certified by DSIR of Rs. 24,53,93,000/- in Form 3CL. The AO was of the opinion that the details of expenditure incurred during the previous year relevant to the assessment year under consideration is as under: - Particulars Amount in Rs. R&D as allowed

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

section 80(P)(2)(a)(vi) i.e., collective disposal of labour of the members of the society. 5.5 In this regard, based on the facts narrated above, I hold that the appellant is not eligible to claim 80(P)(2)(a)(vi) of the Act. 5.6 In Ground no. 4 of the appeal, appellant has taken the plea that

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4. on the ground that the assessee is mainly in to banking business and not providing advances/credit for agriculture and Rural Development Activities. According

NAHAS HOSPITAL,PARAPPANANGADI vs. THE ACIT TDS, KOZHIKKODE

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

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahum/S. Nahas Hospital Acit (Tds) (Osd) Pp/Xvll/191 Kozhiikode Vs. Parappanagadi Malappuram 676303 Pan –Aadfn5549C Appellant Respondent

Section 133A of the Income Tax Act, 1961 (hereinafter "the Act") was conducted by the Income Tax officers (TDS) in the premises of M/s. Nahas Hospital on 20.08.2013. During the course of survey various details were collected. It was observed that out of the total professional fee collected 80

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

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

80,844/- under Section 40A(ia) for disallowance of expenses where TDS was not deducted. The assessee denied the status

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

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

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

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

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

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

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

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with

QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

TDS as prescribed under section 197 of the Income Tax Act. The said error was corrected by filing necessary correction returns and thereby the said demand was fully cancelled and there was no default reflected at TRACES website for the above- mentioned quarter. 3. The Commissioner of Income Tax (Appeals) erred in not taking into consideration the submissions along with