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

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

v) is applicable. 6.3 The Ld. DR submitted that the argument put forth by the assessee that since the assessee is not “deemed to be an assessee in default" under the first proviso to sub.section (1) of Section 201, then the mischief of section 40 (a) (ia) is not applicable to it, is not acceptable. She quoted the amended portion

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 was not made on such payment and, therefore, in the immediately next year the provision was reversed and deduction was claimed on the basis of actual expenditure. Reliance in this regard were placed on the following decisions: - i. Dishnet Wireless Ltd. v. DCIT [2015] 60 taxmann.com 329 (Chennai-Trib.) ii. Industrial Development Bank of India v

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

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

v) respectively, the claim of deduction cannot be allowed. Therefore, the assessee’s grounds for both the assessment years with regard to the additions made by the Assessing Officer on account of contribution made to non-recognized superannuation fund, are rejected. It is ordered accordingly.’ 4.2.3 Following the decision of jurisdictional Tribunal, as above, the disallowance of Rs.2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

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

v) respectively, the claim of deduction cannot be allowed. Therefore, the assessee’s grounds for both the assessment years with regard to the additions made by the Assessing Officer on account of contribution made to non-recognized superannuation fund, are rejected. It is ordered accordingly.’ 4.2.3 Following the decision of jurisdictional Tribunal, as above, the disallowance of Rs.2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

V of the BR Act. Clause (cciv) of Section 5 of BR Act defines the term ‘primary agricultural credit society’. It reads as follows:- (cciv) “primary agricultural credit society” means a co- operative society,- (1) The primary object or principal business of which is to provide financial accommodation to its members for agricultural purposes or for purposes connected with agricultural

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

V of the BR Act. Clause (cciv) of Section 5 of BR Act defines the term ‘primary agricultural credit society’. It reads as follows:- (cciv) “primary agricultural credit society” means a co- operative society,- (1) The primary object or principal business of which is to provide financial accommodation to its members for agricultural purposes or for purposes connected with agricultural

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

V of the BR Act. Clause (cciv) of Section 5 of BR Act defines the term ‘primary agricultural credit society’. It reads as follows:- (cciv) “primary agricultural credit society” means a co- operative society,- (1) The primary object or principal business of which is to provide financial accommodation to its members for agricultural purposes or for purposes connected with agricultural

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

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

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

1 to 4 and perusing the material on record and orders of the lower authorities we observe that the assessee has not deducted TDS on the salary paid to his employees. As per Section 192 of the Act every person responsible for ITA Nos. 207 to 212/Coch/2021 10 M/s. Edarikode Service Co-operative Bank Ltd. paying any income chargeable under

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

v. Commissioner of Income Tax]. The relevant paragraph is quoted hereunder:- "Be that as it may, circular No. 275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

v. Commissioner of Income Tax]. The relevant paragraph is quoted hereunder:- "Be that as it may, circular No. 275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

v. Commissioner of Income Tax]. The relevant paragraph is quoted hereunder:- "Be that as it may, circular No. 275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

v. Commissioner of Income Tax]. The relevant paragraph is quoted hereunder:- "Be that as it may, circular No. 275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1