Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment)

295 ITR 553High Court2007#24282 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(1)Section 10(2A)Section 143(3)Section 14ASection 250Section 40A(9)

Issues it is cited on

section 40a(9)section 10(2a)section 10(1)business expediencynational faceless assessment centresection 40(a)(i)faceless assessmentagricultural incomesection 14aassistant commissionersection 250company

Judgments citing Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment)

O E N India Limited, Kochi vs. DCIT, Corporate Cir 2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 861/COCH/2023[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

…behalf of the assessee. We are of the considered opinion that in this case the contribution is hit by the provisions of sec.40A(9) and the decision of the Hon’ble Kerala High Court in the case of Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment) (2007) 295 ITR 553 (Ker.) is squarely applicable. Accordingly, Ground No.3 is dismissed. 15. In the other two appeals, i.e., ITA No. 860 and 861/Coch/2023 for assessment years 2016-2017 and 2018-1019, respectively, the appellant raised the ground relating to contribution towards PF and ESI. This issue is squarely covered against the assessee by the decision of the…

O E N India Limited, Kochi vs. ITO Corporate Ward-2(2), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 860/COCH/2023[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

…behalf of the assessee. We are of the considered opinion that in this case the contribution is hit by the provisions of sec.40A(9) and the decision of the Hon’ble Kerala High Court in the case of Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment) (2007) 295 ITR 553 (Ker.) is squarely applicable. Accordingly, Ground No.3 is dismissed. 15. In the other two appeals, i.e., ITA No. 860 and 861/Coch/2023 for assessment years 2016-2017 and 2018-1019, respectively, the appellant raised the ground relating to contribution towards PF and ESI. This issue is squarely covered against the assessee by the decision of the…

O E N India Limited, Kochi vs. ACIT Corporate Circle-2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 859/COCH/2023[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

…behalf of the assessee. We are of the considered opinion that in this case the contribution is hit by the provisions of sec.40A(9) and the decision of the Hon’ble Kerala High Court in the case of Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment) (2007) 295 ITR 553 (Ker.) is squarely applicable. Accordingly, Ground No.3 is dismissed. 15. In the other two appeals, i.e., ITA No. 860 and 861/Coch/2023 for assessment years 2016-2017 and 2018-1019, respectively, the appellant raised the ground relating to contribution towards PF and ESI. This issue is squarely covered against the assessee by the decision of the…

Aspinwall and Co. (Travancore) Ltd. v. DCIT (Assessment) (295 ITR 553) — Cited in 3 Judgments | BharatTax