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14 results for “disallowance”+ Section 54clear

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Key Topics

Section 407Section 194C3Section 194H3Section 69C3Section 260A2Addition to Income2

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

disallowed by the assessing officer under Section 40(a)(ia) for the reason that tax had not been deducted at source for those payments. The payment of Rs.32,18,677/- were claimed to have been made by the assessee as freight and coolie charges, and carriage charges. The assessing officer held those charges to be not liable for deduction

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income

M/S.BLASTLINE INDIA vs. THE COMMISSIONER OF INCOME TAX

ITA/10/2018HC Kerala02 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260A

Section 260A of the Income Tax Act, 1961 (for short, 'the Act'). In the instant appeal, the issues relate to the assessment year 2010-11. The circumstances relevant for the disposal of the appeal are stated thus: 2.1. The assessee claims to be a partnership firm and has filed return for the assessment year 2010-11. The return deals with

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

ITA/63/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 506/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P. T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/60/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 506/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P. T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

ITA/54/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 506/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P. T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/56/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 506/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P. T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

ITA/58/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 506/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P. T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018