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), i.e., by Finance Act, 2010 w.r.e.f. 01.4.2009, which reads asunder: ITA Nos.75-77/Coch/2015 (AYs. 2009-10 to 11-12) Infopark Kerala v. Jt.DIT "Definitions 2. In this Act, unless context otherwise requires,– (15) “Charitable purpose” includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility: Provided that the advancement

A K SANTHOSH,KOCHI vs. DCIT, CORPORATE CIRCLE-1(1), KOCHI, KOCHI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation on car/vehicles to 15% as against 30% claimed. Therefore, this ground of appeal of the assessee is dismissed. A.K. Santhosh A.Y. 2013-14 & 2015-16 9. Regarding 3rd ground of appeal of the assessee on the issue of treatment of lease rent received as income from house property instead of income from other sources. We find that assesse

A K SANTHOSH,KOCHI vs. DCIT, CORPORATE CIRCLE-1(1), KOCHI, KOCHI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation on car/vehicles to 15% as against 30% claimed. Therefore, this ground of appeal of the assessee is dismissed. A.K. Santhosh A.Y. 2013-14 & 2015-16 9. Regarding 3rd ground of appeal of the assessee on the issue of treatment of lease rent received as income from house property instead of income from other sources. We find that assesse

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.

15% and hence we see no reason to interfere with the decision of the CIT(A). This ground of the assessee is accordingly dismissed. Personal use of car by directors 21. The AO noticed that the assessee has claimed vehicle expenses and depreciation which included the expenses and depreciation towards the car used by the director. Accordingly the AO disallowed

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.

15% and hence we see no reason to interfere with the decision of the CIT(A). This ground of the assessee is accordingly dismissed. Personal use of car by directors 21. The AO noticed that the assessee has claimed vehicle expenses and depreciation which included the expenses and depreciation towards the car used by the director. Accordingly the AO disallowed

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.

15% and hence we see no reason to interfere with the decision of the CIT(A). This ground of the assessee is accordingly dismissed. Personal use of car by directors 21. The AO noticed that the assessee has claimed vehicle expenses and depreciation which included the expenses and depreciation towards the car used by the director. Accordingly the AO disallowed

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation at the rates applicable to plant and machinery and case would be covered by the provisions of Section 32 of the Act. It is not even necessary to deal with this aspect in detail with reference to the various judgments, inasmuch as judgment of this Court in Commissioner of Income Tax, Karnataka v. Karnataka Power Corporation

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation at the rates applicable to plant and machinery and case would be covered by the provisions of Section 32 of the Act. It is not even necessary to deal with this aspect in detail with reference to the various judgments, inasmuch as judgment of this Court in Commissioner of Income Tax, Karnataka v. Karnataka Power Corporation

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation at the rates applicable to plant and machinery and case would be covered by the provisions of Section 32 of the Act. It is not even necessary to deal with this aspect in detail with reference to the various judgments, inasmuch as judgment of this Court in Commissioner of Income Tax, Karnataka v. Karnataka Power Corporation

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

depreciation at the rates applicable to plant and machinery and case would be covered by the provisions of Section 32 of the Act. It is not even necessary to deal with this aspect in detail with reference to the various judgments, inasmuch as judgment of this Court in Commissioner of Income Tax, Karnataka v. Karnataka Power Corporation

PARISONS FOODS PRIVATE LTD,CALICUT vs. DCIT , CIRCLE 1(1), KOZHIKODE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.(Through Virtual Hearing) Parisons Foods Pvt. Ltd. Dcit, Circle - 1(1) 6/1183, Kunhipari Buildins Kozhikode Calicut 673032 Vs. Pan – Aaccp2898J (Appellant) (Respondent) Assessee By: Shri Surendranath Rao, Ca Revenue By: Shri Ilaiyaraja, K.S., Sr. Dr Date Of Hearing: 11.06.2024 Date Of Pronouncement: 27.06.2024 O R D E R Per: Soundararajan K., J.M. This Appeal Filed By The Assessee Challenges The Order Of The National Faceless Appeal Centre, Delhi (Cit(A)) Dated 01.02.2023 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2005-06. 2. The Assessee Is In The Business Of Refining & Sale Of Crude Edible Oil & Filed Its Return Of Income On 29.10.2005 & The Assessment Was Completed Under Section 143(3) Of The Act By Accepting The Returns. Subsequently The Cit Invoked His Suo Moto Revision Powers Under Section 263 Of The Act To Disallow The Additional Depreciation Claimed U/S 32(1)(Iia) Of The Act & Directed The Ao To Complete The Assessment De Novo By Considering The Claim Of Additional Depreciation Of 15%. Thereafter The Ld. Ao

Section 263 of the Act to disallow the additional depreciation claimed u/s 32(1)(iia) of the Act and directed the AO to complete the assessment de novo by considering the claim of additional depreciation of 15

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page 3 of 15

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page 3 of 15

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page 3 of 15

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 40A(3) of the Act. The assessee challenged the said disallowances before the ld. CIT(A) and the ld. CIT(A) has not accepted the case of the assessee and dismissed the appeal. Therefore, the assessee filed the present appeal before this Tribunal on the following grounds: ITA Nos.74 to 77/Coch/2024 Thanseer Kaja, Kerala Page 3 of 15

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

Section 56(2)(vii)(c)(ii) addition deserves to be reversed. 15 Sils Karingattil Jose 8. The assessee’s last stand is that the impugned “rights” issue in fact had depreciated

CHERIAN VARKEY CONSTRUCTION CO.(P) LTD,COCHIN vs. THE ACIT, COCHIN

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

depreciation is claimed 1. Transit Mixers 65,62,774 8,20,346 6,56,277 2. Truck 85,86,528 10,73,316 8,58,653 Total 1,51,49,302 18,93,662 15,14,930 3. Other plant and 9,44,574 machineries Total 24,59,504 5.1 The sample copies of the invoices for the Transit Mixers

PLANT LIPIDS (P) LTD.,KADAYIRUPPU vs. DCIT , CORPORATE CIRCLE-2(1), KOCHI

In the result appeal filed by assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2020-21 Plant Lipids (P) Ltd. Kadayiruppu Po Kolenchery Dcit, Vs. Kerala 682 311 Corporate Circle-2(1) Kochi Pan No : Aabcp6061C Appellant Respondent Appellant By : Shri Thomson Thomas, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ao, Assessment Unit, Income Tax Department Dated 19.6.2024 Vide Din No.Itba/Ast/S/143(3)/2024- 25/1065876641(1) For The Ay 2020-21 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised Following Grounds Of Appeal: Plant Lipids (P) Ltd., Kolencherry, Kerala Page 2 Of 8

depreciation and development rebate. • Section 35 grants deduction on expenditure for scientific research and knowledge extension in natural and applied sciences under agriculture, animal husbandry and fisheries. Payment to approved universities/research institutions or company also qualifies for deduction. In-house R&D is eligible for deduction, under this section. • Section 35CCD provides deduction for skill development projects, which constitute