M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

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

40A(9) of the Act, the claim of deduction made for any payment to superannuation fund must be in accordance with section 36(1)(iv) and 36(1)(v) of the Act. Since the assessee has not been able to prove that it is a recognized provident fund or an approved gratuity fund as mentioned in section

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

7 M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. ITA No.580/Coch/2018 : Asst.Year 2009-2010 : 8. The only ground raised in the above appeal is with regard to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

7 M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. ITA No.580/Coch/2018 : Asst.Year 2009-2010 : 8. The only ground raised in the above appeal is with regard to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

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

7 M/s.Kerala State Co-op Agri. Rural & Devlp Bank Ltd. ITA No.580/Coch/2018 : Asst.Year 2009-2010 : 8. The only ground raised in the above appeal is with regard to grant of deduction u/s 80P(2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground

M/S.VIJAYA PALACE,,KOLLAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

7. After hearing both the sides, we find the only issue to be decided in the grounds of appeal is regarding the restriction of the disallowance to 30% of the addition. We find an identical issue had come up before the Co-ordinate Bench of the Tribunal in the case of Smt. Kanta Yadav vs. ITO. We find the Tribunal

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

40A(3) would apply in computing the income under the head “Profits and gains of business or profession” and “Income from other sources” as per section 58(2). All payments in excess of Rs.2,500 at one time whether for goods or services obtained for cash or 6 P. Surendran Sukanya Bhavan vs. Asst. CIT credit, which are deductible

INCOME TAX OFFICER, THIRUVANANTHAPURAM vs. THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BANK LTD, THIRUVANANTHAPURAM

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

40A(ia) for disallowance of expenses where TDS was not deducted. The assessee denied the status of the society as a co-operative society and consequently, treating interest income of Rs.2,95,38,828/- as income from other sources, thereby denying deduction under Section 80P(2)(a)(i) and 80P(2)(d). Further, the AO made addition of Rs.13

SRI.ABDUL KAREEM,ERNAKULAM vs. THE ITO, ALUVA

In the result, the appeal filed by the assessee is allowed

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

TDS of Rs.88,29,502 as refund. The assessment was taken up for scrutiny by issuance of notice u/s 143(2) of the I.T.Act and the assessment u/s 143(3) of the I.T.Act was completed vide order dated 11.11.2016 on a total income of Rs.4,16,014. 4. Subsequently the CIT by invoking his revisionary powers issued notice

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

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

section 40a(i)/(ia) also. AO is free to inform the concerned TDS authorities regarding non deduction of Tax at source by the assessee at the relevant time of making provision, so that appropriate action can be taken by such authorities for such default. Considering above, the objections of the assessee are not accepted.” 3.2 Aggrieved by the order

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

TDS in terms of sec. 40a(ia) of the Act. I.T.A. Nos. 99- 100/C/ 2017 4. After hearing both the parties, we find that a similar issue came up for consideration before this Tribunal in assessee’s own case in I.T.A. No. 222/Coch/2013 for the AY 2007-08. The Tribunal vide order dated 29/07/2017 held as under: “16. We have