ACEELERATED FREEZE DRYING CO.LTD,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

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

50 of the Act is not tenable because the said Section provides for assessment of capital gains in the case of sale of depreciable assets. This Section provides for assessment for capital gain of assets forming part of block of assets in respect of which depreciation is allowed under the Act. What the assessee has sold is not any asset

DCIT, ALAPPUZHA vs. M/S ACEELERATED FREEZE DRYING CO, LTD, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

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

50 of the Act is not tenable because the said Section provides for assessment of capital gains in the case of sale of depreciable assets. This Section provides for assessment for capital gain of assets forming part of block of assets in respect of which depreciation is allowed under the Act. What the assessee has sold is not any asset

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

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

depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. Section 35 deals with expenditure on scientific research, section 35A deals with expenditure on acquisition of patent right or copy right. Section 35AB deals with expenditure on know-how. Section 35ABB deals with expenditure for obtaining licence to operate telecommunication services. Section 35AC deals with expenditure

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025

2. The factual ground of the case is that the appellant is a partnership firm engaged in the business of running hotel. The return of income for AY 2012-13 was filed on 31.10.2013 declaring income of Rs. 67,59,352/-. Against the said return of income, the assessment was completed by the Asst. Commissioner of Income Tax, Circle

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

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the 14 Ayurgreen Ayurveda Hospitals Pvt. Ltd. conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions

M/S.AMALGAM FOODS LTD,KOCHI vs. THE DCIT, CIR-1, ALLEPPEY, ALLEPPEY

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

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

2) The Officers below did not appreciate the fact that the assessee had sold depreciable asset, so much so under the block system, this sale value would go to reduce the WDV of the particular block of assets. I.T.A. No.110/Coch/2018 3) At any rate the provisions of section 50

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

50,000/- 33.33% 2007-08 Rs. 76,92,450/- Rs.67,94,950/- NIL Rs. 8,97,500/- PJ Poulose Rs.7,27,500/- Jose Thomas Rs.1,70,000/- Gracy Babu Rs. 0 2007-08 Rs. 17,94,750/- NIL NIL Rs. 17,94,750/- PJ Poulose Lapsed Rs.6,39,000/- Seat Jose Thomas Rs.11,55,750/- 2008-09 No accounts seen