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

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

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

194C and 194J refer to any sum paid. Thus as TDS is to be deducted on 'any sum paid'; hence it does not make any difference as to whether the slim is paid as a reimbursement or as a pay merit for rendering services for establishing TDS liability. Hence the payments to USTlPL is disallowed by invoking provisions of section

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

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

194C of the Act. Accordingly, the AO made addition of Rs. 6,01,35,577/- invoking provisions of section 40(a)(ia) of the Act. While doing so, the AO rejected the contention of the appellant that in the assessment year 2008-09, in the assessment made pursuant to the order of remand made by the Hon'ble High Court

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

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

194C. The Ld. AR submitted that the amendment to section 40(a)(ia) by the Finance Act (No.2) Act 2014 with effect from 1-4-2015 is retrospective and the assessee is eligible to the benefit of the said amended provision, whereby, disallowance is limited to 30% of the amount paid instead of 100% disallowance made by the Assessing Authority

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

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

194C. The Ld. AR submitted that the amendment to section 40(a)(ia) by the Finance Act (No.2) Act 2014 with effect from 1-4-2015 is retrospective and the assessee is eligible to the benefit of the said amended provision, whereby, disallowance is limited to 30% of the amount paid instead of 100% disallowance made by the Assessing Authority

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

disallowance of charges paid to MPCMS towards professional charges made by the appellant for non deduction of tax at source on such payments invoking provisions of section 40(a)(ia) of the Act. 11. Brief facts of the case are that the appellant had engaged services of an organization called MPCMS for rendering professional services in terms of agreement entered

CEE PEE GRANITES P.LTD,MALAPPURAM vs. ACIT, TIRUR

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

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.400/ Coch/2011 िनधा"रण वष" /Assessment Years : 2006-2007

6 -: ‘’(1) The declaration under the second proviso to clause (i) of sub-section (3) of section 194C by a sub-contractor shall be in Form No. 15-I and shall be verified in the manner indicated therein by such sub-contractor. (2) The declaration referred to in sub-rule (1) may be furnished to the contractor responsible for paying

CEE PEE MARBLE & GRANITES,MALAPPURAM vs. ITO, TIRUR

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

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.400/ Coch/2011 िनधा"रण वष" /Assessment Years : 2006-2007

6 -: ‘’(1) The declaration under the second proviso to clause (i) of sub-section (3) of section 194C by a sub-contractor shall be in Form No. 15-I and shall be verified in the manner indicated therein by such sub-contractor. (2) The declaration referred to in sub-rule (1) may be furnished to the contractor responsible for paying

SRI T.T.KURUVILLA,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal filed by the Revenue is allowed for statistical

Bench: S/Shri Abraham P. George, Am & George George K., Jm

disallowance made by the Assessing Officer. 4. On further appeal, the ITAT allowed the appeal of the assessee. The Tribunal relying on the order of the Special Bench of the Tribunal in the case of Merilyn Shipping & Transport vs. Addl. CIT (2012) 70 DTR 81 held that section 40(a)(ia) of the Act does not have application since

ITO, ALAPPUZHA vs. M/S.SOUTHERN MINERAL INDUSTRIES,, ALAPPUZHA

In the result, all the appeals filed by the Revenue stand dismissed

Bench: Shri P. K. Bansal & Shri George George K.

194C and 194H in respect of transport charges, freight charges, commission and brokerage but in respect of lease hire charges, the CIT(A) took the view that the lease hire charges, as mentioned by the assessee in the profit & loss account, in substance does not represent the lease rent of the land but it represents consideration paid for extraction

INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR

In the result, the appeal filed by the revenue ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

194C is not backed by any supporting evidence/finding, the disallowance made by the Assessing Officer amounting to Rs.2,47,67,931/- u/s.40(a)(ia) is deleted. 5.9 As regards, Ground No.5 of the appellant that the Assessing Officer wrongly disallowed expenditure against legal charges for not effecting T DS u/s.194C, I find no reason to interfere with the disallowance made

M/S.ALLKOSHYS ALL SPICES,KOTTAYAM vs. THE ITO, KOTTAYAM

In the result, the appeal of the assessee is dismissed

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

disallowance under section 40(a)(ia) of the I.T. Act was justified as held by the co-ordinate Bench in the case of DCIT vs. Shri Reez Karakkattil Raghavan Friends Transport Co. (2013) 140 ITD 598 (Cochin) as under: “section 194C would be applicable when a person is responsible for paying any sum to any residents for carrying

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 80P deduction claim in principle and leave it open for the learned Assessing Officer to verify all necessary facts, in consequential computation as per law. Ordered accordingly. 7. Our attention is next invited to the learned lower authorities action making sec.40(a)(ia) read with Rule 194C and sec.36(i)(viia) disallowance(s) assessment year-wise, respectively. There would

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 80P deduction claim in principle and leave it open for the learned Assessing Officer to verify all necessary facts, in consequential computation as per law. Ordered accordingly. 7. Our attention is next invited to the learned lower authorities action making sec.40(a)(ia) read with Rule 194C and sec.36(i)(viia) disallowance(s) assessment year-wise, respectively. There would

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

6 M/s.Pentagon Builders. A.O. towards unexplained credits. However, the CIT(A) deleted the additions made by the A.O. towards disallowance of remuneration paid to partners on the ground that book profit for the purpose of section 40(b) is net profit of the firm after making all adjustment as provided by section 28 to 44 DB that are required

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

6 M/s.Pentagon Builders. A.O. towards unexplained credits. However, the CIT(A) deleted the additions made by the A.O. towards disallowance of remuneration paid to partners on the ground that book profit for the purpose of section 40(b) is net profit of the firm after making all adjustment as provided by section 28 to 44 DB that are required

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

6 M/s.Pentagon Builders. A.O. towards unexplained credits. However, the CIT(A) deleted the additions made by the A.O. towards disallowance of remuneration paid to partners on the ground that book profit for the purpose of section 40(b) is net profit of the firm after making all adjustment as provided by section 28 to 44 DB that are required