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11 results for “disallowance”+ Section 194Iclear

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Delhi108 Mumbai103 Kolkata76 Bangalore28 Ahmedabad22 Raipur18 Chennai13 Cochin11 Jaipur10 Pune9 Visakhapatnam8 Cuttack8 Chandigarh4 Hyderabad4 Karnataka4 Jodhpur2 Indore2 Surat2 Guwahati1 Nagpur1 Kerala1 Allahabad1

Key Topics

Section 4015 Disallowance10 Section 194C8 Section 194I6 Section 40A(2)(b)6 Section 1946 Reassessment6 Section 144C(5)4 TDS3 Section 234B

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

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

ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

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

Section 194CSection 194ISection 201

disallowance under section 40(a)(ia) could have been upheld only if the assessee would have committed the default under section 194I

M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN

In the result, the appeal of the assessee is partly allowed

ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08

2

Section 92C(3)2

Natural Justice2

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

For Appellant: Shri. R. Krishnan, C.A

Section 194Section 194CSection 194ISection 40

section 40(a)(ia) and disallow the expenditure of the truck lease payments". However, ld. Assessing Officer was of the opinion that all types of vehicles were included under category III with the heading ‘’plant and machinery’’ appearing in New Appendix I to IT Rules 1962, which gave the depreciation rates. As per ld. Assessing Officer Memorandum of understanding

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)

disallowing an amount of Rs.34,94,59,683 under section 40(a)(ia), IT(TP)A Nos.475 & 134/Coch/2016. 4 M/s.US Technology Resources Pvt.Ltd. Ltd. ("USTIPL") on behalf of the Appellant, in respect of employees deputed by USTIPL to the Appellant, pursuant to Deputation and Support Service Agreement. 4.2 The DCIT and DRP have erred in not considering the settled position

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)

disallowing an amount of Rs.34,94,59,683 under section 40(a)(ia), IT(TP)A Nos.475 & 134/Coch/2016. 4 M/s.US Technology Resources Pvt.Ltd. Ltd. ("USTIPL") on behalf of the Appellant, in respect of employees deputed by USTIPL to the Appellant, pursuant to Deputation and Support Service Agreement. 4.2 The DCIT and DRP have erred in not considering the settled position

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

In the result, the appeal of the assessee is dismissed

ITA 340/COCH/2018[2010-11]Status: DisposedITAT Cochin07 Feb 2019AY 2010-11

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

Section 143(3)Section 194CSection 194ISection 40

194I is to be made and since the assessee failed to deduct TDS, disallowance under section 40(a)(ia) of the I.T. Act was justified

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 623/COCH/2022[2004-2005]Status: DisposedITAT Cochin31 Aug 2023AY 2004-2005

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 937/COCH/2022[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 624/COCH/2022[2005-2006]Status: DisposedITAT Cochin31 Aug 2023AY 2005-2006

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 625/COCH/2022[2006-2007]Status: DisposedITAT Cochin31 Aug 2023AY 2006-2007

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 627/COCH/2022[2009-2010]Status: DisposedITAT Cochin31 Aug 2023AY 2009-2010

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 626/COCH/2022[2007-2008]Status: DisposedITAT Cochin31 Aug 2023AY 2007-2008

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 40Section 40A(2)(b)

disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I