ITAT Cochin Bench

PUNNAYURKULAM SERVICE CO OPERATIVE BANK LTD NO P 417,PUNNAYURKULAM vs INCOME TAX OFFICER, GURUVAYUR

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

PALMSHORE HOTELS PRIVATE LIMITED,TRIVANDRUM vs ACIT, CIRCLE 1(1), , TRIVANDRUM

LAILA AGENCIES,PATHANAMTHITTA vs ITO, WARD 2, , THIRUVALLA

the CIT(A) with a delay of 5 month. The appellant had filed explanation before the CIT(A) stating that the delay had occurred on account of dispute with the previous counsel without substantiating the same. The CIT(A), however, dismissed the appeal without condoning the delay.

JJ CONFECTIONERY PRIVATE LIMITED ,ERNAKULAM vs DCIT CORPORATE CIR 1(1), KOCHI

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

ANNA ALUMINIUM COMPANY (P) LTD.,ERNAKULAM vs DY.COMMISSIONER OF INCOME T AX CORP.CIRCLE1(1), KOCHI

the CIT(A), who vide the impugned order while remitting the issue of addition u/s.41(1) to the file of the AO, confirmed the addition on account of bad debt written off.

PONNAMPARAMBATH ASHIQUE,CALICUT vs ACIT CIRCLE 1(1) TPS, KOZHIKODE

the CIT(A), contending that the company Platino Classic Pvt. Ltd. made the advance payment of Rs.1,39,39,841/- to the appellant for the purpose of purchase of land and similarly the advance paid to Koyenco Autos Pvt. Ltd. is towards leasing of building. Thus, it is submitted that the loans were advanced for business purposes of the respective companies, therefore, cannot be termed as deemed dividend. However, the CIT(A) confirmed the addition by holding that the appellant had failed to prov

M/S ALUKKAS REALTORS INDIA PVT LTD,THRISSUR vs THE ACIT CIRCLE 1(1), THRISSUR

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

THE DCIT, KOCHI vs M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

THE DCIT, KOCHI vs M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

OLAM FOOD INGREDIENTS INDIA PRIVATE LIMITED,HARYANA vs ITO, WARD 1 & TPS, KOLLAM

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

OLAM FOOD INGREDIENTS INDIA PRIVATE LIMITED,HARYANA vs ITO, WARD 1 & TPS, KOLLAM

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

KERALA STATE WAREHOUSING CORPORATION,ERNAKULAM vs DCIT CORPORATE CIR 1(1), KOCHI

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

MOUNT CARMEL EDUCATIONAL SOCIETY ,TRIVANDRUM vs ITO, EXEMPTION WARD, TRIVANDRUM

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

MOHAMMED ALI ABDULLA,KOZHIKODE vs ITO, WARD 2(2), KOZHIKODE

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

MALABAR REGIONAL CO OP MILK PRODUCERS UNION LTD,KOZHIKODE vs ACIT,CIRCLE (2)1, KOZHIKODE

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

PHILIPPOSE VARGHESE,ALAPPUZHA vs ITO,WARD 3, ALAPPUZHA

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

THE MALAYALA MANORAMA CO. PVT. LTD,KOTTAYAM vs ACIT, CIRCLE & TPS, KOTTAYAM

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

COPPERSTONE BUILDERS,KAKKANAD vs INCOME TAX OFFICER, KOCHI

SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

M/S. THE PANNIYANKARA SERVICE CO-OPERATIVE BANK LIMITED,KOZHIKODE vs ITO, WARD-1(3), KOZHIKODE

SHRI INTURI RAMA RAO (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

KALIKAVU SERVICE CO-OPERATIVE BANK LIMITED,MALAPPURAM vs ITO, WARD 2, TIRUR

SHRI INTURI RAMA RAO (Accountant Member), SHRI SONJOY SARMA (Judicial Member)