JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record by to come

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record by to come

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

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

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.

5 Reserve for previous 1040476 years’ interest years’ interest arrears arrears 6 Reserve for bad and 162673 6 Reserve for bad and 95588 doubtful debts doubtful assets 7 Depreciation 235285 8 Reserve for deposit 200 list difference 9 Provision for leave 44108 salary 10 Reserve for 574 furniture list difference 11 Provision for 213545 gratuity Total 11243799 Total 11356603 Profit

M/S OIL PALM INDIA LTD,KOTTAYAM vs. DCIT, KOTTAYAM

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2009-10 M/S. Oil Palm India Ltd., Vs. Dcit, Xiv/130, Kottayam South P.O., Circle – 1, Kodimatha, Kottayam. Kottayam. Pan : Aaaci 3695 G Appellant Respondent

section 154 of the Act. Aggrieved, the assessee is in appeal before the Tribunal. The learned AR filed a detailed submission with regard to the rectification order passed by the AO which is extracted as below: In fact, the issue of taxability of income from the manufacture and sale of palm oil has been a consistent issue in the assessment

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

section 10(23C)(iiiab) on the ground that the same was not made in the return of income. Commissioner of Income Tax (Appeals) failed to appreciate that his powers are co-terminus with that of the assessing authority and claim other than by a return of income could be entertained by him. 6. Without prejudice to the above arguments

ERNAKULAM REGIONAL COOPERATIVE MILK PRODUCERS UNIONS LTD.,KOCHI vs. ACIT, CIRCLE 1(1), KOCHI, KOCHI

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2012-13

11-12 and hence the remaining 50% of the additional depreciation is to be allowed in the succeeding year, i.e., AY 12-13. • Hence the assessee is entitled to full benefit of additional depreciation when the new plant and machinery is acquired and installed. The restriction under section 32(1)(ii) based on the period of usage cannot divest

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation allowance is, subject to the provisions of section 34, permissible only in respect of certain assets specified therein, namely, buildings, machinery, plant and furniture owned by the assessee and used for the purpose of business while section 43(3) defines 'plant' in very wide terms saying "plant includes ships, vehicles, books, scientific apparatus and surgical equipments used

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation allowance is, subject to the provisions of section 34, permissible only in respect of certain assets specified therein, namely, buildings, machinery, plant and furniture owned by the assessee and used for the purpose of business while section 43(3) defines 'plant' in very wide terms saying "plant includes ships, vehicles, books, scientific apparatus and surgical equipments used

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation allowance is, subject to the provisions of section 34, permissible only in respect of certain assets specified therein, namely, buildings, machinery, plant and furniture owned by the assessee and used for the purpose of business while section 43(3) defines 'plant' in very wide terms saying "plant includes ships, vehicles, books, scientific apparatus and surgical equipments used

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation allowance is, subject to the provisions of section 34, permissible only in respect of certain assets specified therein, namely, buildings, machinery, plant and furniture owned by the assessee and used for the purpose of business while section 43(3) defines 'plant' in very wide terms saying "plant includes ships, vehicles, books, scientific apparatus and surgical equipments used

MALABAR CEMENTS LIMITED,PALAKKAD vs. ACIT, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

11 to 13 of 2023 before the Hon'ble Jurisdictional High Court. Their Lordships vide common order/judgement dated 21st May, 2024 has restored the instant issue of allowability of assessee’s depreciation back to the tribunal as under:- “5. Thus, without going into the merits of the case before us and without answering the questions of law raised in these

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

11 to 13 of 2023 before the Hon'ble Jurisdictional High Court. Their Lordships vide common order/judgement dated 21st May, 2024 has restored the instant issue of allowability of assessee’s depreciation back to the tribunal as under:- “5. Thus, without going into the merits of the case before us and without answering the questions of law raised in these

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

11 to 13 of 2023 before the Hon'ble Jurisdictional High Court. Their Lordships vide common order/judgement dated 21st May, 2024 has restored the instant issue of allowability of assessee’s depreciation back to the tribunal as under:- “5. Thus, without going into the merits of the case before us and without answering the questions of law raised in these

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

11 to 13 of 2023 before the Hon'ble Jurisdictional High Court. Their Lordships vide common order/judgement dated 21st May, 2024 has restored the instant issue of allowability of assessee’s depreciation back to the tribunal as under:- “5. Thus, without going into the merits of the case before us and without answering the questions of law raised in these

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.

section (9). 24. Above being the position, the irresistable conclusion is that the assessee had disclosed all material facts fully and truly. That being the position, conclusions of the learned Single Judge cannot be faulted. Writ appeal being without any merit is dismissed.” 7. We also notice that the assessee has made specific request with respect to the reasons