THE ITO, WD-5, , PALAKKAD vs. M/S.KUTHANNUR SERVICE CO-OP BANK LTD, PALAKKAD

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

268) whgerein it has been held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit Society”. 4. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilla Kharid Vechan Sangh

THE ITO, WD-5, PALAKKAD, PALAKKAD vs. PERINGOTTUKURISSI SERVICE CO-OP BANK LTD, PALAKKAD

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

268) whgerein it has been held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit Society”. 4. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilla Kharid Vechan Sangh

THE ITO, WD-5, PALAKKAD vs. M/S.VADAKKANCHERRY CO-OP SERVICE BANK LTD, PALAKKAD

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

268) whgerein it has been held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as “Primary Agricultural Credit Society”. 4. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilla Kharid Vechan Sangh

THE ITO, WD-5,, PALAKKAD vs. M/S.THE THANNIRANGAD SERVICE CO-OP BANK LTD, PALAKKAD

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

268) wherein it has been held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as "Primary Agricultural Credit Society." 6. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilla Kharid Vechan Sangh

THE ITO, WD-5, PALAKKAD vs. M/S.THEPERUMATTY SERVICE CO-OP BANK LTD, PALAKKAD

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

268) wherein it has been held that with the introduction of section 80P(4) of the Act, deduction u/s 80P(2) cannot be allowed merely on the strength of certificate of registration as "Primary Agricultural Credit Society." 6. The learned CIT (Appeals) ought to have seen that the Hon. Supreme Court in the case of Sabarkhanta Zilla Kharid Vechan Sangh

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

section 154 of the Act, the assessee filed the application dated 16/04/2015 seeking rectification on the following grounds: – “1. Total income considered in the order generated by the system amounts to Rs. 268,45,53,626/- As per the manual tax calculation sheet enclosed with the order as well as our workings, total income amounts to Rs.268

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri P. K. Bansal & Shri George George K.

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C vide Para 16.5 clearly showed that the object of introducing the new section was to provide

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

268) allowed such payments as expenses u/s.43 B of the Act. Hence there cannot be said to be an error prejudicial to the interest of revenue in the assessment order. j) Application of later decisions of the H'ble Kerala High Court The latter decisions of the Hon'ble Kerala High Court in the cases of CIT, Cochin Vs South

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

section 36(1)(va) of the Act; (b) Provision for bad and doubtful debts, at Rs.1,55,57,493 as against the correct amount of Rs.1,70,27,053, resulting in a short disallowance to the extent of the difference of Rs.14.70 lakhs; (c) Short deduction of tax at source on Rs.4,09,20,538. Cochin Port Authority