DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

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

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

TDS provisions. During the course of the survey proceedings, the TDS Officer found that the respondent-assessee had deducted

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

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

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

TDS provisions. During the course of the survey proceedings, the TDS Officer found that the respondent-assessee had deducted

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

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

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

TDS provisions. During the course of the survey proceedings, the TDS Officer found that the respondent-assessee had deducted

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 provisions and not to punish those assessee who had deducted and paid TDS to the government sooner

GULF ASIA CONTRACTING CO. PVT. LTD,KOLLAM vs. THE ACIT CIRCLE 1 (1), KOLLAM

In the result, appeal of the assessee stands allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2013-14 Gulf Asia Contracting Company Pvt. Ltd. .......... Appellant Xxv/812 Srivaldsam, Thevally P.O. Kollam 691009 [Pan: Aaecg1332Q] Vs. Acit, Circle - 1(1) .......... Respondent Aayakar Bavan, Karbala Jn. Kollam 690001 Appellant By: Shri Rajeev, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.01.2025 Date Of Pronouncement: 19.02.2025

TDS credit during the assessment proceedings. The CIT(A), however, denied the claim for enhancement of TDS credit

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

TDS /TCS with respect to the TAN mentioned in Schedule TDS-1/TDS – 2 /TCS. As seen from

M DASANCIEIT,KOZHIKKODE vs. ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Ulliyeri P.O. Aayakar Bhavan vs. Kozhikode 673620 Mananchira [PAN: CHNMO4816A] Kozhikode 673001 (Appellant) (Respondent) Appellant by: ------- None ------ Respondent

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Ulliyeri P.O. Aayakar Bhavan vs. Kozhikode 673620 Mananchira [PAN: CHNMO4816A] Kozhikode 673001 (Appellant) (Respondent) Appellant by: ------- None ------ Respondent

MDASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Ulliyeri P.O. Aayakar Bhavan vs. Kozhikode 673620 Mananchira [PAN: CHNMO4816A] Kozhikode 673001 (Appellant) (Respondent) Appellant by: ------- None ------ Respondent

M DASAN CIEIT,KOZHIKKODE vs. THE ITO, KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Ulliyeri P.O. Aayakar Bhavan vs. Kozhikode 673620 Mananchira [PAN: CHNMO4816A] Kozhikode 673001 (Appellant) (Respondent) Appellant by: ------- None ------ Respondent

M DASAN CIEIT,KOZHIKKODE vs. THE ITO (TDS), KOZHIKKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

TDS) Ulliyeri P.O. Aayakar Bhavan vs. Kozhikode 673620 Mananchira [PAN: CHNMO4816A] Kozhikode 673001 (Appellant) (Respondent) Appellant by: ------- None ------ Respondent

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)

TDS amount. The amount of TDS on the same was claimed in the year under consideration as the same

IMMACULATE HEART OF MARY HOSPITAL,KOTTAYAM vs. ACIT EXEMPTION CIRCLE , TRIVANDRUM

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2014-15

TDS amount of Rs.1,22,133/-. The assessee properly shown and claimed the TDS amount in the return

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.

TDs and paid the same as and when the same was credited to the customer account. The assessment of TDS

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.

TDs and paid the same as and when the same was credited to the customer account. The assessment of TDS

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.

TDs and paid the same as and when the same was credited to the customer account. The assessment of TDS

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.

TDs and paid the same as and when the same was credited to the customer account. The assessment of TDS

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 reconciliation statement. ix. The AO disallowed the year end provisions of Rs. 2,86,39,000/- on the ground