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

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 9(1

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

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

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

TDS. The AO also considered whether the said payments\nwould fall under the provision of section 9(1)(vii) of the Act. If the said

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)

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

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

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

Section 201(1A), interest is liable for - 1% for each month from the date on which TDS was deductible to the date on which TDS was deducted; and - 1.5% for each month from the date of deduction to the date of payment. In the case of appellant, failure to deduct or short deduction means that portion of TDS

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

9. ICICI Bank 088358 19.09.2015 Part 972604 951 10. ICICI Bank Online 19.09.2015 TDS 9820 953 9820 Received 11. HDFC 12. ICICI Bank 088360 20.11.2015 Part 1966302 1067 18750 Received 13. ICICI Bank 088362 04.01.2016 Part 983151 1176 9375 Received 14. ICICI Bank 088363 20.01.2016 Part 983151 1198 9375 Received 15. ICICI Bank 4688 Received 545867 20.02.2016 Part

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

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

9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained. Fatheraj in fact observes

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

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

9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained. Fatheraj in fact observes

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

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

section 271C(1)(b) (failure to remit the tax deducted at source), despite the fact that it may be a more serious default, than the failure to deduct the tax at source.” 9.4 In the instant case, the major part of the TDS relates to remuneration to the Directors credited to the unsecured loan account. However, the TDS was payable

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

TDS on professional and technical services. BSM is a tax resident of India, carrying on business in India, so that irrespective of the situs of rendering services, his remuneration is deemed to accrue or arise in India in terms of section 9(1

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract