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7 results for “disallowance”+ Section 194C(7)clear

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Section 409 Section 194C5 Section 194I5 Section 1943 Section 194H3 Section 69C3 Deduction2 TDS2 Disallowance2

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

disallowance made under Section 40(a)(ia) to the extent of Rs.32,18,677/- for non-payment of 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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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. SMT.GRACY BABU,