M/S.KERALA FEEDS LTD,THRISSUR vs. ITO, TRICHUR
In the result, appeal is allowed for statistical purposes
ITA 167/COCH/2021[2015-16]Status: DisposedITAT Cochin13 Dec 2022AY 2015-16
Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Kerala Feeds Limited, Vs. The Income Tax Department, Kallettumkara, Irinjalakunda, National Faceless Appeal Thrissur – 680 683. Centre (Nfac). Pan : Aaack 9796 N Ito (Tds), Thrissur. Appellant Respondent
For Appellant: Shri. C. V. Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 201(1)
section 201(1) with regard to short deduction of tax at source in respect of the following employees along with the reasons thereon:
Page 4 of 6
Excess Interest
S.N Name of the Reasons given by the AO deduction
Employee
Housing
Loan Interest not allowable
1,43,553
1 Usha since property is not in the name of Padmanabhan assessee