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117 results for “disallowance”+ Section 201clear

Sorted by relevance

Mumbai1,559 Delhi1,261 Bangalore709 Chennai476 Kolkata443 Ahmedabad343 Hyderabad249 Jaipur219 Pune184 Cuttack142 Raipur133 Cochin117 Surat110 Chandigarh92 Indore63 Karnataka56 Visakhapatnam46 Rajkot44 Lucknow42 Amritsar34 Nagpur30 Panaji26 Jodhpur24 Guwahati18 Telangana16 Agra13 Ranchi11 Dehradun10 SC10 Patna8 Jabalpur8 Punjab & Haryana6 Kerala5 Allahabad5 Varanasi3 Rajasthan2 Calcutta2 Tripura1

Key Topics

Section 4047 TDS42 Addition to Income42 Section 143(3)40 Section 201(1)39 Section 12A34 Section 1131 Section 80P25 Deduction25 Condonation of Delay

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

section 201(1) and 201(1A) of the Act, no disallowance under section 40(a)(ia) of the Act is to be made

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 2018

Showing 1–20 of 117 · Page 1 of 6

24

Section 139(1)21

AY 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 by invoking provisions of section 40(a)(ia) of the Act. In this context, it is also relevant that the addition made on this ground was upheld by Hon'ble DRP for A Y 2011-12 in this case. 5.6 In this regard, the assessee has submitted that "USTIPL, the payee has filed its return of income in which

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 by invoking provisions of section 40(a)(ia) of the Act. In this context, it is also relevant that the addition made on this ground was upheld by Hon'ble DRP for A Y 2011-12 in this case. 5.6 In this regard, the assessee has submitted that "USTIPL, the payee has filed its return of income in which

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeal of the assessee is allowed and the Stay Petition filed

ITA 122/COCH/2017[2007-08]Status: DisposedITAT Cochin09 Apr 2018AY 2007-08

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

Section 195Section 201Section 201(1)Section 40

section 195 of the I.T. Act. The Assistant Commissioner of Income-tax (international Taxation), Trivandrum (Assessing Officer) was of the view that these payments made by the assessee to non-resident company, namely USTG Inc, USA requires withholding of tax u/s. 195 of the I.T. Act. Therefore, the Assessing Officer passed an order u/s. 201(1) and 201

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 330/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 332/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 303/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 329/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 309/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 300/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 299/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

ITA 325/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable