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7 results for “depreciation”+ Section 234Aclear

Sorted by relevance

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Key Topics

Section 153C28Section 14A14Section 153A8Section 1324Section 153C(1)4Addition to Income4Undisclosed Income4Section 92C3Section 36(1)(viii)2

UST GLOBAL TECHNOLOGY SERVICES (INDIA) PRIVATE LIMITED,KOCHI vs. DCIT,CORPORATE CIRCLE 2(1), KOCHI

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

ITA 1071/COCH/2024[2021-22]Status: DisposedITAT Cochin08 Sept 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary

For Appellant: Respondent byFor Respondent: Shri Rajakannam, Advocate
Section 143Section 92C

depreciation of Right to use ('RTU') of assets as operating expenses; 3 Disregarded the TP study and non-contemporaneous data used by the Ld. TPO 3.1 The Ld. AO/ Ld. TPO/Ld. Panel have erred in facts and in law, in making an addition to the total returned income of the Appellant, on account of TP matters, by re-determining

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

Deduction2
Disallowance2
ITA 219/COCH/2018[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

Sections 234A, 2348 and 234C is mandatory in nature. In view of the fact that the appellate authorities have considered the matter based on "the judgment of the Supreme Court, this issue is also answered against the appellant". 11. Here again, both the parties agreed that this issue is covered against the assessee and in favour of the Revenue

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 215/COCH/2018[2012-13]Status: DisposedITAT Cochin21 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

Sections 234A, 2348 and 234C is mandatory in nature. In view of the fact that the appellate authorities have considered the matter based on "the judgment of the Supreme Court, this issue is also answered against the appellant". 11. Here again, both the parties agreed that this issue is covered against the assessee and in favour of the Revenue

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 275/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 274/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

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

ITA 270/COCH/2016[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 276/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments