THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

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

establish that the investment was made from any surplus funds, till the same is shown with relation to any sequential cash flow alongwith any identifiable bank transactions. The CIT(A) observed that the incidental administrative expenses relating to earning of income are imbedded in the indirect expenses and thus, there was a cost inbuilt into the passive investments

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

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

establish that the investment was made from any surplus funds, till the same is shown with relation to any sequential cash flow alongwith any identifiable bank transactions. The CIT(A) observed that the incidental administrative expenses relating to earning of income are imbedded in the indirect expenses and thus, there was a cost inbuilt into the passive investments

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

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

establish that the investment was made from any surplus funds, till the same is shown with relation to any sequential cash flow alongwith any identifiable bank transactions. The CIT(A) observed that the incidental administrative expenses relating to earning of income are imbedded in the indirect expenses and thus, there was a cost inbuilt into the passive investments

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

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

permanent establishment under the double taxation avoidance agreement and as ruled in the second decision, the 15 I.T.A. Nos.37 to 49/Coch/2016 concept of revenue neutral cannot be applied to the case of the assessee since all the concerns of the assessee group were doing their business independently having no access with each other and the profit the assessee otherwise would

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

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

gains of business or profession. The assessee has separately accounted for the service tax collected is also the indirect part of turnover because it is received along with turnover. The assessee has not shown any invoice raised by him before us as per service tax Rules, which is mandatory for the service provider to issue invoice to the service recipient

SRI.E.UMMER BAVA,MALAPPURAM vs. THE ACIT, TIRUR

In the result, the appeal of the assessee is dismissed

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

capital account, [2]: filed photocopies of the instruments by which gift was received, [3]: had produced evidence for donor's source for the gift in the form of Third Party’s Certificate. It ought to have been noted that when there is no dispute regarding the fact that the demand drafts had originated abroad and when the Assessing Authority