Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

69 KOTTAYAM 686 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No.410/15 & Conn. Cases 70 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS and advance tax. Again, after the orders of the Tribunal were passed and the refund became payable as a consequence thereof, the excess amount of tax was refunded along with interest payable thereupon under Section 244A of the Act. Thus, the calculations are not disputed, as observed by the Tribunal also. 21. When the refund of tax becomes payable

The Commissioner of Income Tax - VI vs. Sri Danda Dharanidhar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS between two parties. 5. Mr. Anil Makhija, learned counsel for the respondent-assessee while maintaining that the appeal deserves to be dismissed, however, alternatively prayed that the appeal be disposed of in terms of para No. 68 and 69 of the above judgment of Hon’ble the Supreme Court. 6. He further prayed that the Assessing Officer

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J of the Act. Therefore, an amount of Rs.65,32,000/- was disallowed by invoking Section 40(a)(ia) of the Act. On the very same reason, an amount of Rs.45,69