M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

96,832 Disallowance of pre-operative expenditure 13,28,53,754 Disallowance of Excess claim of deduction u/s. 31,21,05,589 35(2AB) Disallowance u/s. 40(a)(i) 14,06,31,409 Unrealised foreign exchange loss o capital assets 2,18,26,172 Difference out of TDS reconciliation 9,28,097 Disallowance of year end provisions

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

Bench: George George K.

TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the consolidated order

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

Bench: George George K.

TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the consolidated order

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

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

Bench: George George K.

TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the consolidated order

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

96,920 53,49,067.80 132550010.5 Reimbursable Expenses 120204258.2 0 52,92,267.80 125496526.0 Other direct Expenses 482550.8 13,69,473 1852023.8 Gross Profit 3617213.7 56,800 56,800 52,01,460.7 It was explained that there were some discrepancy in the audited accounts filed and informed that the actual gross receipt and expenses shown in the P&L account

THE DCIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. M/S.MINI MUTHOOTTU CREDIT INDIA P. LTD, KOZHENCHERRY

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.237/Coch/2018 Assessment Year : 2012-13 The Assistant Commissioner Of Vs. M/S. Mini Muthoottu Credit India Income-Tax, Circle-1, Thiruvalla. (P) Ltd., Muthoot Building, Kozhencherry-689 641. [Pan: Aaecm 5739P]

96,322 TOTAL 1,28,82,076 12,88,208 5.5 It was submitted that the assessee claimed the interest expenses after deducting TDS in compliance with the provision of Income Tax Act and the recipients of interest have included the income in their filed returns of income tax and have already paid tax. According

CANARA BANK,TRIVANDRUM vs. DCIT (TDS), TRIVANDRUM

In the result, the appeal of the assessee is partly allowed for statistical

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

96,05,562/- received from fixed deposits and it was not known where this amount included the amount of Rs.4,10,16,457/- claimed to have been paid by the assessee or not which is to be verified. According to the CIT(A), the assessee claim that the income of Rs.2,29,60,562/- offered by the Kerala State Beverages

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

TDS Officer treated the respondent-assessee company as an assessee in default for non-deduction of tax at source under the provisions of section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

TDS Officer treated the respondent-assessee company as an assessee in default for non-deduction of tax at source under the provisions of section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

TDS Officer treated the respondent-assessee company as an assessee in default for non-deduction of tax at source under the provisions of section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, KOCHI vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

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

TDS Officer treated the respondent-assessee company as an assessee in default for non-deduction of tax at source under the provisions of section 192 of the Act and raised a tax demand of Rs. 1,63,11,275/- and interest of Rs. 1,23,96

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

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

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also