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13 results for “TDS”+ Section 12clear

Sorted by relevance

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Key Topics

Section 4011TDS6Deduction5Section 41(1)4Section 9(1)(vii)3Section 194C3Section 194H3Section 69C3Section 143(1)(a)2Section 10A

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

TDS under Section 194C of the Act. We hold that the assessee was entitled to deduct the aforesaid sum even though tax had not been deducted at source. 11. The claim for deduction of the commission or brokerage paid by the assessee was negated by the assessing officer as well as the Appellate Tribunal. Admittedly, the assessee had paid commission

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

2
Disallowance2
Addition to Income2
ITR/70/2000HC Kerala01 Mar 2021

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

For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

12:- of the liability, the assessee writes back Rs.9000/- in 1995-96 and applies for a refund of TDS. Refund gets ordered and is received only in 1996-97. The amount deemed to be profit under section

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

ITA/18/2017HC Kerala23 Jun 2021

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

Section 143(2)Section 260A

12 of the order on merits?” 6. The learned Counsel appearing for the parties have, in great detail, invited our attention to all the three orders of the authorities filed as Annexures A to C. The arguments now made in support of the respective cases by the learned counsel are I.T.A. Nos. 18, 13 & 29/2017 -10- similar to the arguments

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

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years

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

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.234 OF 2019 AGAINST THE ORDER IN ITA 332/COCH/2018 DATED 18-02-2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S. POPULAR DEALERS, POPULAR TOWERS, VAKAYAR P.O., KONNI

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.234 OF 2019 AGAINST THE ORDER IN ITA 332/COCH/2018 DATED 18-02-2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S. POPULAR DEALERS, POPULAR TOWERS, VAKAYAR P.O., KONNI

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.234 OF 2019 AGAINST THE ORDER IN ITA 332/COCH/2018 DATED 18-02-2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S. POPULAR DEALERS, POPULAR TOWERS, VAKAYAR P.O., KONNI

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

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

TDS) [(2010) 321 ITR 31 (Karn)] the Karnataka High Court held that the effect of the Supreme Court decision in Ishikawajima had not been obliterated. Insofar as how the explanation has to be construed, reliance has been placed on Sedco Forex International Drill Inc. v. CIT [(2015) 279 ITR 310 (SC)]. 5. Section 195 casts a liability on the person

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

ITA/249/2015HC Kerala26 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 40

TDS, adhoc deduction of tax on estimated provision was not possible. The assessee cannot be allowed to take such contradictory stand. It is also a fact that the assessee has not been able to substantiate as to how the said provision was only in respect of the service providers for which revenue was recognized for relevant year