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75 results for “TDS”+ Section 88clear

Sorted by relevance

Delhi1,361Mumbai1,251Bangalore593Chennai481Kolkata290Hyderabad198Ahmedabad172Indore171Jaipur131Pune131Karnataka124Raipur103Chandigarh97Visakhapatnam82Cochin75Ranchi37Jodhpur31Lucknow31Surat26Guwahati25Nagpur23Rajkot22Agra21Patna20Amritsar18Kerala18Cuttack14Telangana13Dehradun10SC7Jabalpur5Calcutta3Allahabad2Gauhati1Punjab & Haryana1Varanasi1Panaji1

Key Topics

Section 250114Section 234E25Section 26314Section 143(3)13TDS11Section 409Addition to Income9Section 144C8Section 200A8Disallowance

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 7/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

Section 234 E of the IT act 61 amounting to Rs. l,52,971 for delay in filing of TDS returns for the period prior to 01.06.2015 not considering decision of the jurisdictional Hon ITAT Cochin Bench in the of Little Servant of Divine ITA 07-09 & SP 01-03/Coch/2022 2 M/s. MATHIIT Learning Pvt. Ltd. Providence Charitable Trust

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Showing 1–20 of 75 · Page 1 of 4

7
Section 32(1)(ii)5
Depreciation5
ITA 8/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Jul 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

Section 234 E of the IT act 61 amounting to Rs. l,52,971 for delay in filing of TDS returns for the period prior to 01.06.2015 not considering decision of the jurisdictional Hon ITAT Cochin Bench in the of Little Servant of Divine ITA 07-09 & SP 01-03/Coch/2022 2 M/s. MATHIIT Learning Pvt. Ltd. Providence Charitable Trust

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 9/COCH/2022[2015-2016]Status: DisposedITAT Cochin29 Jul 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

Section 234 E of the IT act 61 amounting to Rs. l,52,971 for delay in filing of TDS returns for the period prior to 01.06.2015 not considering decision of the jurisdictional Hon ITAT Cochin Bench in the of Little Servant of Divine ITA 07-09 & SP 01-03/Coch/2022 2 M/s. MATHIIT Learning Pvt. Ltd. Providence Charitable Trust

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

TDS to the credit of Central Government during the period May,2009 to July,2009 i.e. before the due date specified i 139(1) of the Act for filing the return of Income. On such facts and circumstances the appellant submits that the provisions of section 40(a)(ia) cannot be invoked and the disallowance made is unjustified

VETTUVANTHODI ABDUL AZEEZ,KOZHIKODE vs. ACIT CIRCLE 2(1), KOZHIKODE

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

ITA 981/COCH/2022[2011-12]Status: DisposedITAT Cochin21 Oct 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.K.Rishal, AdvocateFor Respondent: Ms.Leena Lal, Sr.AR
Section 143(3)Section 40Section 68

TDS cannot be made in entirety by virtue of 4 ITA Nos.981/Coch/2022. Vettuvanthodi Abdul Azeez. amendment made to sec40(a)(ia) of the Act by the Finance Act 2014. Accordingly, the ld.AR contended that the disallowance can be restricted to Rs. 6,56,700.00 only being 30% of Rs.21,88,997.00. 7. On the contrary, the ld.DR could not controvert

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 278/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

88 ITR 192 (SC). 4 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. Adjudication on merits will result in deletion of late fee imposed under Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 277/COCH/2021[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

88 ITR 192 (SC). 4 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. Adjudication on merits will result in deletion of late fee imposed under Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 276/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

88 ITR 192 (SC). 4 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. Adjudication on merits will result in deletion of late fee imposed under Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 275/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

88 ITR 192 (SC). 4 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. Adjudication on merits will result in deletion of late fee imposed under Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit

IFTHIKAR KARUPPAMVEETIL ABDUL RAHMAN,CHAVAKKAD vs. ITO, INTERNATIONAL TAXATION, KOCHI

Appeal is partly allowed in above terms

ITA 119/COCH/2024[2018-2019]Status: DisposedITAT Cochin25 Sept 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Sri Dr. S. Pandian, CIT-DR
Section 143(3)Section 144ASection 144CSection 144C(15)(b)Section 147Section 56Section 57

88,000/- (along with credit bonus of 3.25%) by paying single premium of Rs. 10,00,000/-. And in this year (AY 2017-18), the assessee received the LIC maturity benefit to the tune of Rs. 13,09,000/-. And the assessee in his Return of Income disclosed the net amount Rs. 3,09,000/- (i.e. total receipt

ABDUL SALAM PAREETHUKUNJU,PUNALUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE , KOLLAM, KOLLAM

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

ITA 197/COCH/2021[2017-2018]Status: DisposedITAT Cochin30 Jun 2022AY 2017-2018

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri Abdul Salam Pareethu Kunju Acit, Circle Kollam Malika Veettil Agencies Aayakar Bhavan Vs. Near Power House Near Karbala Junction Punalur 691305 Kollam 691001 Pan – Acupk4194P Appellant Respondent

For Appellant: Shri Ivan Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40

88,230/-. The case was selected for scrutiny and statutory notices were issued to the assessee. The assessee is whole sale dealer in ITC Cigarette and IDEA Sim cards. He has also derived interest income. The assessee has himself disallowed 30% of rent and advertisement expenses under Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

section 32(1)(ii) of the Act. Accordingly, the appellant made a claim for allowance of depreciation at the rate of 25% of the sum paid, placing reliance on the following decisions :- (i) Pentasoft Technologies Ltd. v. DDCIT, Tax case (Appeals) No.1195 by Hon’ble Madras High Court. (ii) Ind Global Corporate Fiannce (P) Ltd. v. ITO (2013) 33 taxmann.com

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

section 32(1)(ii) of the Act. Accordingly, the appellant made a claim for allowance of depreciation at the rate of 25% of the sum paid, placing reliance on the following decisions :- (i) Pentasoft Technologies Ltd. v. DDCIT, Tax case (Appeals) No.1195 by Hon’ble Madras High Court. (ii) Ind Global Corporate Fiannce (P) Ltd. v. ITO (2013) 33 taxmann.com

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

section 32(1)(ii) of the Act. Accordingly, the appellant made a claim for allowance of depreciation at the rate of 25% of the sum paid, placing reliance on the following decisions :- (i) Pentasoft Technologies Ltd. v. DDCIT, Tax case (Appeals) No.1195 by Hon’ble Madras High Court. (ii) Ind Global Corporate Fiannce (P) Ltd. v. ITO (2013) 33 taxmann.com

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

section 32(1)(ii) of the Act. Accordingly, the appellant made a claim for allowance of depreciation at the rate of 25% of the sum paid, placing reliance on the following decisions :- (i) Pentasoft Technologies Ltd. v. DDCIT, Tax case (Appeals) No.1195 by Hon’ble Madras High Court. (ii) Ind Global Corporate Fiannce (P) Ltd. v. ITO (2013) 33 taxmann.com

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

section 32(1)(ii) of the Act. Accordingly, the appellant made a claim for allowance of depreciation at the rate of 25% of the sum paid, placing reliance on the following decisions :- (i) Pentasoft Technologies Ltd. v. DDCIT, Tax case (Appeals) No.1195 by Hon’ble Madras High Court. (ii) Ind Global Corporate Fiannce (P) Ltd. v. ITO (2013) 33 taxmann.com

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming