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9 results for “disallowance”+ Section 194Jclear

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Key Topics

Section 409Section 194J7TDS6Survey u/s 133A5Section 1924Section 144C(5)4Disallowance4Section 143(3)3Section 9(1)(vi)3Section 263

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)

disallowed all these payments by invoking provisions of section 40(a)(ia) of the Act. The CBDT vide circular No.715 dated 8.8.1995 has also clarified that sections 194C and 194J

2
Section 234B2
Natural Justice2

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)

disallowed all these payments by invoking provisions of section 40(a)(ia) of the Act. The CBDT vide circular No.715 dated 8.8.1995 has also clarified that sections 194C and 194J

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

disallowance of Rs 1,74,48,290/- instead of Rs 1,12,19,079. Further, in view of provisions of Section 194J

VISUAL IQ TECHNO SERVICE INDIA P. LTD,ERNAKULAM vs. THE ITO, CORP. WARD-2(5), KOCHI, KOCHI

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

ITA 160/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Apr 2019AY 2012-13

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

Section 143(3)Section 194JSection 263Section 40Section 9(1)(vi)

disallowance made under section 40(a)(ia), the CIT relied on Explanation 4 to section 9(1)(vi) of the I.T. Act which reads as under: “Explanation 4 – for the removal of doubts, it is hereby clarified that the transfer of all or any rights in respect of any right, property or information includes and has always included transfer

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, 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

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, 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

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

Section 69

section 57 the expenses claimed against income from profession and debited to P&L account was disallowed. The Assessing Officer disallowed the expenditure on the basis of the sworn statement recorded u/s. 131 of the Act of Shri Russel Mehta, M.D. of M/s. Rosy Blue (India) Pvt. Ltd. which was engaged in diamond merchandise and based in Bombay, that