NAHAS HOSPITAL,PARAPPANANGADI vs. THE ACIT TDS, KOZHIKKODE

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

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahum/S. Nahas Hospital Acit (Tds) (Osd) Pp/Xvll/191 Kozhiikode Vs. Parappanagadi Malappuram 676303 Pan –Aadfn5549C Appellant Respondent

set aside the assessment order as arbitrary and the appeal allowed.” 2. None appeared on behalf of the assessee. Therefore, we proceeded to dispose of the appeal ex-parte qua the assessee. 3. The brief facts of the case are that a survey under Section 133A of the Income Tax Act, 1961 (hereinafter "the Act") was conducted by the Income

ASIANET SATELLITE COMMUNICATIONS LIMITED,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

set off of brought forward unabsorbed depreciation loss. While doing so, the AO made disallowance of Rs. 1,07,06,000/- being the amount of interest on delayed payment of TDS

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

TDS - Large other expenses claimed in the Profit and Loss Account. n) The Assessing officer after examining reasons for selecting the return for limited scrutiny based on the records and submissions made by the assessee accepted the return and completed the Limited scrutiny by order dated 27.10.2017 without any adjustment to the loss as returned. o) The reason for initiation

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

setting up of new plant at Chennai. In the books of account, the appellant company had capitalised the pre- operative expenditure. However, in the return of income it is claimed as revenue expenditure placing reliance on the following decisions: - 4 Apollo Tyres Ltd. - Bell Ceramics Ltd. v. DCIT 2016 – TIOL-1688-HC-AHM- IT (Gujarat) - Jay Engineering Works

MS/ASHLY ALUMINIUM P. LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Ashly Aluminium P. Ltd. The Income Tax Officer T.C. 38/2397(7) Ward – 1(1) Mundackal Chambers Trivandrum Vs. Aryasalai Trivandrum 695036

loss of revenue to the department. 4. The CIT(A) erred in placing reliance on the decision of the Gujarat High Court in the case of Rajesh Kourani Vs. UOI reported in 83 taxman.com 137 (2017), Rashmikant Kundalia Vs. UOI reported in 54 taxman.com 200 (Bombay) and Biswajit Das Vs. UOI [2019] 103 taxman.com 290/264 taxman 41/413 ITR 9 Delhi

NEW KABLE POINT,THRISSUR vs. ITO, WARD-2(1), THRISSUR

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

TDS deducted but not paid before the due date for filing the return. The amounts involved in this relating to disallowances under the Act were already disallowed in the total income statement and though this aspect was also raised before the CIT (Appeals), he failed to consider this aspect also while disposing of the first appeal.” 3. At the time

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

loss though in the computation correctly taxed the entire amount under section 115BBE Act of the Act. Thus, the assessment order is erroneous and prejudicial to the interest of the revenue. Hence the learned PCIT by exercising power conferred under section 263 of the Act set aside the assessment order for fresh assessment with the following direction: “Hence, the Assessment

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

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

TDS is not applicable. The Atlas Jewellery India Ltd. CIT(A) also deleted the addition made on account of provision for making charges considering the fact that making charges were paid subsequently. The CIT(A) also deleted the addition made on account of wastage considering the submission of the appellant that the AO made the addition on misconception that jewellery

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

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

TDS is not applicable. The Atlas Jewellery India Ltd. CIT(A) also deleted the addition made on account of provision for making charges considering the fact that making charges were paid subsequently. The CIT(A) also deleted the addition made on account of wastage considering the submission of the appellant that the AO made the addition on misconception that jewellery

ACIT, ERNAKULAM vs. M/S.TIME ADS & PUBLICITY, COCHIN

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

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

TDS on 29.6.2009 (and thereby having presumably claimed and been allowed deduction for that year). Further, it was before us claimed by Sh. Khandelwal, the ld. counsel for the assessee, that the disallowance for Rs.65,175, may also be remitted likewise. The same cannot be inasmuch as we are bound by the terms of the set aside

TIME ADS & PUBLICITY,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

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

TDS on 29.6.2009 (and thereby having presumably claimed and been allowed deduction for that year). Further, it was before us claimed by Sh. Khandelwal, the ld. counsel for the assessee, that the disallowance for Rs.65,175, may also be remitted likewise. The same cannot be inasmuch as we are bound by the terms of the set aside

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

TDS. As the business was not profitable, and for some other major reasons, the relationship between the partners was substantially damaged and the partners had lost confidence between them. After some preliminary legal steps, they have decided to dissolve the firm and 4 A&B Associates accordingly, the firm was dissolved w.e.f. 05/07/2018 on the condition that the business will

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

Set – Sabari Park 29370 - Furniture & Fittings Hotel Aslya 144165 Grande 19.06.2013 Sabari Park 23450 11.11.2013 Hotel Aslya 28400 - Thyssenkurup Elevators Hotel 433200 Aslya Grande Total 658585 14. The first appellate authority upheld the disallowance made by the ld.AO. 15. We have heard the parties and perused the materials available on record. The assessee has contended that the impugned payments

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

set at rest the controversy per its decision dated 12/10/2022 in Checkmate Services Pvt. Ltd. v. Pr. CIT(in Civil Appeal No.2833 of 2016), which itself shows, if it was required to be, 2 Cochin Port Authority v. Dy. CIT that it’s decision in Vinay Cements Ltd. (supra) was not on the point. We find no scope for interference

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

loss, the amount of tax calculated on the under-reported income as if it were the total income; (c) in any other case, determined in accordance with the formula— (X-Y) where, X = the amount of tax calculated on the under-reported income as increased by the total income determined under clause (a) of sub-section (1) of section

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

setting up or undertaking any business in India, of selling and trade of electronic office products for seven years and this amount was treated as deferred revenue expenditure in the assessee's books of account and written-off over corresponding period of seven years. There is a marked difference in the factual position in Sharp Business System (supra

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

setting up or undertaking any business in India, of selling and trade of electronic office products for seven years and this amount was treated as deferred revenue expenditure in the assessee's books of account and written-off over corresponding period of seven years. There is a marked difference in the factual position in Sharp Business System (supra

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

setting up or undertaking any business in India, of selling and trade of electronic office products for seven years and this amount was treated as deferred revenue expenditure in the assessee's books of account and written-off over corresponding period of seven years. There is a marked difference in the factual position in Sharp Business System (supra

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

setting up or undertaking any business in India, of selling and trade of electronic office products for seven years and this amount was treated as deferred revenue expenditure in the assessee's books of account and written-off over corresponding period of seven years. There is a marked difference in the factual position in Sharp Business System (supra