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15 results for “TDS”+ Section 9clear

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Key Topics

Section 4013 TDS8 Deduction6 Section 194C5 Section 194I5 Section 41(1)4 Section 273B4 Section 9(1)(vii)3 Section 194H3 Section 69C

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)

Section 9 in the year 2010 with retrospective effect from 01.06.1976, in Jindal Thermal Power Co. Ltd. v. Deputy CIT (TDS

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

3

Addition to Income2

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 194H, amounting to Rs.8,86,790/- also ought not to have been directed to be added since even according to the assessing officer, the audit report that was given to the bank was prepared by a reputed chartered accountant and when he had not pointed out any mistake in the audit report, the assessing officer could

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

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

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194ISection 40

TDS as per the provisions of the statute. 7. The CIT(Appeals) in Annexure B order proceeded on the basis of the earlier order of ITAT for assessment year 2008-09 and held that payments to M/s.Seven Ocean Shipping Company ought to have been subjected to tax deduction at source. None of the specific ITA No.23/2021 -:6:- contentions raised

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

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)

TDS and interest paid, was written back by the assessee into its accounts, on account of the cessation of liability. To state in figures, the assessee had written back Rs.30,68,152/- instead of Rs.53,71,650/-. 3. In the return filed for the AY 1995-96, assessee had thus written back only Rs.30,68,152/- 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

TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from the nature of lottery ticket

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

Section 201 will be deemed to be assessee-in-default, even without any such declaration by the Assessing Officer. 9. The counsel for the appellants places reliance on the judgment of the High Court of Allahabad in Jagran Prakashan Ltd. v. Deputy Commissioner of Income-tax (TDS

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

Section 201 will be deemed to be assessee-in-default, even without any such declaration by the Assessing Officer. 9. The counsel for the appellants places reliance on the judgment of the High Court of Allahabad in Jagran Prakashan Ltd. v. Deputy Commissioner of Income-tax (TDS

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

Section 201 will be deemed to be assessee-in-default, even without any such declaration by the Assessing Officer. 9. The counsel for the appellants places reliance on the judgment of the High Court of Allahabad in Jagran Prakashan Ltd. v. Deputy Commissioner of Income-tax (TDS

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(a)(ia) of the Act. A mere provision of expenditure is not allowable as expenditure inasmuch as the assessee has not suffered actual expenditure on account of the said commission payable to the agents. The conclusion and reasoning of the Assessing Officer was affirmed by the Commissioner of Income Tax (Appeals). The Tribunal independently examined the tenability

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

ITA/34/2016HC Kerala23 Mar 2021

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

Section 271CSection 273B

9. We have heard the rival submissions and perused the material on record. Admittedly, in the instant case it is a situation where the assessee had deducted tax at source and failed to remit the same to the Central Government Account in time. The Hon'ble jurisdictional High Court in the case of Classic Concepts Home India Pvt Ltd (supra

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

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

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

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

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

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

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

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

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

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against