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78 results for “disallowance”+ Section 192clear

Sorted by relevance

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Key Topics

Section 143(3)60Addition to Income59Section 4032Disallowance26Section 80I15Exemption15Deduction14Section 26312Section 10B10Section 14A

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance is applicable, even in cases where no exempt income was earned during the year, but there is a possibility of earning the exempt income and the circular is not overriding the express provisions of Section 14A read with Rule 8D. 7. Learned CIT(A) ought to have considered that in the case of CIT v. Walfort Share &Stock Brokers

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

Showing 1–20 of 78 · Page 1 of 4

10
Section 36(1)(iii)9
Depreciation9

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance is applicable, even in cases where no exempt income was earned during the year, but there is a possibility of earning the exempt income and the circular is not overriding the express provisions of Section 14A read with Rule 8D. 7. Learned CIT(A) ought to have considered that in the case of CIT v. Walfort Share &Stock Brokers

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance is applicable, even in cases where no exempt income was earned during the year, but there is a possibility of earning the exempt income and the circular is not overriding the express provisions of Section 14A read with Rule 8D. 7. Learned CIT(A) ought to have considered that in the case of CIT v. Walfort Share &Stock Brokers

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance is applicable, even in cases where no exempt income was earned during the year, but there is a possibility of earning the exempt income and the circular is not overriding the express provisions of Section 14A read with Rule 8D. 7. Learned CIT(A) ought to have considered that in the case of CIT v. Walfort Share &Stock Brokers

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

disallowance is applicable, even in cases where no exempt income was earned during the year, but there is a possibility of earning the exempt income and the circular is not overriding the express provisions of Section 14A read with Rule 8D. 7. Learned CIT(A) ought to have considered that in the case of CIT v. Walfort Share &Stock Brokers

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

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

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

section 192 and 194-1 of the Chapter XVII-B of the Act. Ground No. 5-Erroneous disallowance of reimbursements

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

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

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

section 192 and 194-1 of the Chapter XVII-B of the Act. Ground No. 5-Erroneous disallowance of reimbursements

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

section 40(a)(ia) of the Act would apply only to the amounts which remain payable at the end of the relevant financial year (i.e. 31.03.2009) and cannot be invoked to disallow the amounts which had actually Page 4 of 16 been paid during the previous year as held in Merlyn Shipping and Transports vs. Additional

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

disallowing TDS credit in the name of assessee’s wife. 4. Aggrieved, assessee filed appeal before the first appellate authority. The CIT(A) confirmed the view taken by the CPC in the intimation issued under Section 143(1) of the Act. The relevant findings of the CIT(A) read as follows:- “In the instant case, the interest income accrued

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

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

ITA 188/COCH/2021[2016-17]Status: DisposedITAT Cochin27 Jun 2022AY 2016-17

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.

For Appellant: Shri V.S. Narayanan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143Section 143(1)Section 143(1)(a)Section 80P

section 80P u/s 143(1)(a). The Reserves and provisions created earlier year which was disallowed in the computation of total income in that year reversed and credited to Profit and loss account during the year deducted in the statement of computation during the year should not be added to the total income. It may please be noted that during

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

disallowing the payment of interest on loans taken during the year to prove that the payer is liable to deduct tax-under section 194A. I.T.A. No.68 /Coch/2018 5.2 It was submitted that the liability to deduct tax at source under section 194A arises only when the individual payer is liable to get the books of accounts audited under section 44AB

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

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

ITA 65/COCH/2019[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)Section 17(2)Section 192Section 194Section 40

192 of the Act and therefore no deduction u/s 1941 was required for the same and no loss to the revenue has been occurred. 3. On facts and circumstances of the case, the Learned CIT Appeals was not justified in sustaining the disallowance u/s 40(a)(ia) for non deduction of TDS on Terminal Handling Charges

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

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

ITA 64/COCH/2019[2010-11]Status: DisposedITAT Cochin22 Mar 2019AY 2010-11

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

For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)Section 17(2)Section 192Section 194Section 40

192 of the Act and therefore no deduction u/s 1941 was required for the same and no loss to the revenue has been occurred. 3. On facts and circumstances of the case, the Learned CIT Appeals was not justified in sustaining the disallowance u/s 40(a)(ia) for non deduction of TDS on Terminal Handling Charges

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

section did not provide for any connection between the new machines for which additional depreciation was claimed and the goods manufactured. It held that the taxpayer was entitled to the additional depreciation and allowed the claim of the taxpayer". Thus, it was submitted that in view of the decision of Madras High Court in the case

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

section did not provide for any connection between the new machines for which additional depreciation was claimed and the goods manufactured. It held that the taxpayer was entitled to the additional depreciation and allowed the claim of the taxpayer". Thus, it was submitted that in view of the decision of Madras High Court in the case

SRI.P. GOPALAKRISHNAN ALIAS DILEEP,ALUVA vs. THE ACIT, ALUVA

In the result, the appeal of the assessee is dismissed

ITA 164/COCH/2016[2009-10]Status: DisposedITAT Cochin01 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139Section 201Section 40

disallowance u/s. 40(a)(ia) of the Act, certain amounts were disclosed by the recipients in the return of income. 5. We have heard the rival submissions and perused the record. The issue before us is whether the assessee gets any benefit or his obligation is absolved if the recipient of the said has already paid taxes on the amounts

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

ITA 160/COCH/2025[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96,569/- U/s. 201(1A) of the Act for the AY 2017-18 vide order dated 19/01/2024. 7. Being aggrieved by the above order, an appeal was filed before the CIT(A), who vide the impugned order considering

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

ITA 162/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96,569/- U/s. 201(1A) of the Act for the AY 2017-18 vide order dated 19/01/2024. 7. Being aggrieved by the above order, an appeal was filed before the CIT(A), who vide the impugned order considering

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

ITA 161/COCH/2025[2019-20]Status: DisposedITAT Cochin15 Jul 2025AY 2019-20

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96,569/- U/s. 201(1A) of the Act for the AY 2017-18 vide order dated 19/01/2024. 7. Being aggrieved by the above order, an appeal was filed before the CIT(A), who vide the impugned order considering

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

ITA 163/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96,569/- U/s. 201(1A) of the Act for the AY 2017-18 vide order dated 19/01/2024. 7. Being aggrieved by the above order, an appeal was filed before the CIT(A), who vide the impugned order considering