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11 results for “depreciation”+ Section 244aclear

Sorted by relevance

Mumbai147Delhi114Bangalore51Ahmedabad27Jaipur18Cochin11Kolkata8Chennai7Karnataka6Visakhapatnam5Hyderabad5Cuttack3Indore3Raipur2Rajkot2Patna2Ranchi1SC1Amritsar1Guwahati1Dehradun1Chandigarh1Pune1

Key Topics

Section 244A13Section 220(2)12Section 15412Section 144C(5)6Section 2506Section 234D6Section 244a6Section 1536Rectification u/s 1546Disallowance

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

5
Transfer Pricing2
Comparables/TP2

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

244A of the Act. Ground No.10 - Relief 10.1 The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto; and 10.2 The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, IT(TP)A Nos.475 & 134/Coch/2016. 9 M/s.US Technology Resources Pvt.Ltd. the above

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

244A of the Act. Ground No.10 - Relief 10.1 The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto; and 10.2 The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, IT(TP)A Nos.475 & 134/Coch/2016. 9 M/s.US Technology Resources Pvt.Ltd. the above

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject AY. 11. Penalty Proceeding under section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject AY. 11. Penalty Proceeding under section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant

SRI.VINU SELVARAJ M/S. RADHAS TEXTILES,KOLLAM vs. THE ITO, WD-4, KOLLAM

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

ITA 611/COCH/2019[2011-12]Status: DisposedITAT Cochin27 Jan 2020AY 2011-12

Bench: Shri George George K.

Section 143(3)Section 244ASection 40ASection 40A(2)Section 40A(3)Section 6D

Depreciation on building 43,982 5. Adhoc disallowance 1,50,000 Possible inflation 6. Interest u/s. 244A 1,330 Not disclosed 3. Aggrieved by the assessment order, the assessee preferred the appeal before the first appellate authority. The CIT(A) partly allowed the appeal of the assessee by deleting the adhoc disallowance of Rs.1,50,000/-. 4. Aggrieved