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10 results for “disallowance”+ Section 194A(3)(viia)clear

Sorted by relevance

Chennai31 Mumbai22 Bangalore12 Cochin10 Amritsar7 Delhi6 Visakhapatnam5 Cuttack5 Kolkata4 Panaji1 Pune1 Karnataka1

Key Topics

Section 4025 Section 194A11 Section 26310 Deduction10 Disallowance9 Section 197A8 Section 206A8 Section 80P7 Section 143(3)5 Section 40A(3)

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

ITA 129/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Oct 2020AY 2011-12

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

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Shantom Bose, CIT-DR

Section 147Section 154Section 19Section 194ASection 194A(3)(v)Section 2(19)Section 234ASection 250Section 40Section 80P

5

Revision u/s 2635

section 194A(3)(v) and 194A(3)(viia)(a), the appellant is not liable to deduct TDS on interest payments. The assessing 2 M/s.The Vennala SCB Ltd. officer erred in making additions u/s. 40(a)(ia) for not deducting TDS. The learned Commissioner of Income Tax(Appeals) erred in not considering this ground. 3. Appellant is eligible for deduction

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 387/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2019AY 2012-13

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 389/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 388/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from