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Section 4014 Section 80P(2)(a)6 Deduction6 Section 194C5 Section 194I5 TDS4 Section 260A3 Section 9(1)(vii)3 Section 194H3 Section 69C

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194HSection 260ASection 40Section 69C

disallowing an amount of Rs.32,18,677/- from deduction under freight charges as per Section 40(a)(ia) of the Income Tax Act, 1961 [Hereinafter referred to as 'the Act'] for failure to deduct TDS

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX