ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

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

TDS under section 194(c) of the Act and hence the said amount was disallowed under section 40(a)(1a) of the Act. 2. The assessing officer held that the payment made to M/s.Seven Ocean Shipping Company as shipping charges came under the purview of section 194C of the Act. In appeal, at the behest of the assessee, the Commissioner

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

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

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores

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

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

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores