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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

43. In sections 28 to 41 and in this section, unless the context otherwise requires— ………………… (6) "written down value" means— (a) ………………… (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

43. In sections 28 to 41 and in this section, unless the context otherwise requires— ………………… (6) "written down value" means— (a) ………………… (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

43. In sections 28 to 41 and in this section, unless the context otherwise requires— ………………… (6) "written down value" means— (a) ………………… (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation

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

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

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

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

JULIUS RUBEN,KOCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI

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

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

depreciation under section 32 and capital expenditure under section 35AD on cash payment 7 ITA No.219/Coch/2025. Sri.Julius Ruben. Under the existing provisions of the Act, revenue expenditure incurred in cash exceeding certain monetary threshold is not allowable as per sub-section (3) of section 40A of the Act except in specified circumstances as referred to in Rule

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

section 10B unit has to be excluded at source itself and the AO erred in setting off unabsorbed depreciation of Rs.2,86,43

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

section 32 of the Act. Balance additional depreciation cannot be allowed in subsequent AY, i.e. the year under consideration – Rs. 36,21,58,356/- iii. Disallowance of pre-operative expenditure details of which were extracted by the AO vide para 9 of the draft assessment order. These pre-operative expenditure was incurred for the purpose of setting

AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

43-B If the assessee fails to deposit the PF, ESIC etc Contribution before the due dates as per the respective Acts. Effect of Section 43B on unpaid liability towards contributions to any provident fund or superannuation fund or any fund set up under the provisions of the 6 Ayurgreen Ayurveda Hospitals Pvt. Ltd. Employees' State Insurance

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

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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.,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

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.

43,533. The CIT(A) upheld the disallowance. 19. Before us the ld AR submitted that tempo van is used for transporting rice and hence based on the usage the assessee had claimed the higher rate of depreciation. It is submitted that instead the use of the tempo for transportation of the goods should determine higher depreciation on the basis

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.

43,533. The CIT(A) upheld the disallowance. 19. Before us the ld AR submitted that tempo van is used for transporting rice and hence based on the usage the assessee had claimed the higher rate of depreciation. It is submitted that instead the use of the tempo for transportation of the goods should determine higher depreciation on the basis

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.

43,533. The CIT(A) upheld the disallowance. 19. Before us the ld AR submitted that tempo van is used for transporting rice and hence based on the usage the assessee had claimed the higher rate of depreciation. It is submitted that instead the use of the tempo for transportation of the goods should determine higher depreciation on the basis