MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

depreciation was not indicated for the purpose of claiming depreciation, the correct rate at which depreciation is allowable has to be indicated

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

In the result, all the appeals by the assessee are partly allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

depreciation was not indicated for the purpose of claiming depreciation, the correct rate at which depreciation is allowable has to be indicated

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

In the result, all the appeals by the assessee are partly allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

depreciation was not indicated for the purpose of claiming depreciation, the correct rate at which depreciation is allowable has to be indicated

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

depreciation by the assessee in any of these intervening years, whose claim for depreciation for the current year, even as observed

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

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

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

depreciation. 4. The facts of the case are that the depreciation statement filed as Form BCD, claimed an additional depreciation

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

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

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

depreciation. 4. The facts of the case are that the depreciation statement filed as Form BCD, claimed an additional depreciation

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

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

depreciation allowance and development rebate. Section 34A deals with restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period

MALABAR CEMENTS LIMITED,PALAKKAD vs. ACIT, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation. Notice u/s. 143(2) was issued and served on the assessee. 4. The assessee’s claim for depreciation was disallowed

MALABAR CEMENTS LTD,WALAYAR vs. ACIT, CIRCLE-1, PALAKKAD, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation. Notice u/s. 143(2) was issued and served on the assessee. 4. The assessee’s claim for depreciation was disallowed

MALABAR CEMENTS LTD,WALAYAR vs. ACIT, CIRCLE-1, PALAKKAD, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation. Notice u/s. 143(2) was issued and served on the assessee. 4. The assessee’s claim for depreciation was disallowed

MALABAR CEMENTS LTD,WALAYAR vs. ACIT, CIRCLE-1, PALAKKAD, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation. Notice u/s. 143(2) was issued and served on the assessee. 4. The assessee’s claim for depreciation was disallowed

MUTHOOT HEALTHCARE P. LTD,KOZHENCHERRY vs. THE ACIT, , THIRUVALLA

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

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

depreciation allowable without considering the revaluation of assets and allowed depreciation of Rs.4,65,07,189/-. 4. On appeal, the CIT(A) relied

DIADORA SHOES PVT LTD,CALICUT vs. ACIT CIRCLE 2(1), CALICUT

In the result, the assessee’s appeal is allowed

Bench: Shri Sanjay Arora, Am & Shri Anil Kumar Dugar, Jm

depreciation of 20%. The additional depreciation eligible is Rs.265209/-. Against this the assessee had claimed Rs.3,24,209/-. When queried

GATEWAY DISTRIPARKS(KERALA) LTD,COCHIN vs. ACIT, COCHIN

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.216/Coch/2018 Assessment Year : 2013-14 Gateway Distriparks (Kerala) Vs. The Assistant Commissioner Of Ltd., Door No. 26/1804, Income-Tax, Circle-1(2), Kochi Chakiat House, Subramaniam Road, Willington Island, Kochi-682 003. [Pan:Aaccg 6616P] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri P.M. Veeramani, Ca Revenue By Smt. A.S. Bindhu, Dr Date Of Hearing 14/08/2018 Date Of Pronouncement 28/08/2018

depreciation vide its letter dated 10.2.2016. I.T.A. No.216/C/2018 When the AO has allowed the depreciation on intangible assets after due application

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

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

depreciation can be claimed, as the assessee has claimed depreciation on undivided share of land treating them as cost paid

DCIT, TRIVANDRUM vs. ASIANET SATELLITE COMMUNICATIONS LTD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

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

depreciation at 60% but the Assessing Officer rejected all the contentions of the assessee and allowed depreciation @25% by treating

DCIT, TRIVANDRUM vs. ASIANET SATELLITE COMMUNICATIONS LTD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

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

depreciation at 60% but the Assessing Officer rejected all the contentions of the assessee and allowed depreciation @25% by treating

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

depreciation allowance admissible to the assessee, the mistake of allowing depreciation on factory buildings at five per cent. instead of ten per cent