THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

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

54 (Delhi) I.T.A. Nos. 301 & 303/Coch/2017 8. We have heard the rival submissions and perused the record. In our opinion this issue was considered by the Karnataka High Court in the case of CIT (LTU) and Another vs. Rittal India Pvt. Ltd. (2016) (380 ITR 428) wherein it was held as under: “Additional depreciation allowable under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

54,015/- debited and claimed by the Appellant in its Profit and Loss Account are determined to be towards: a) Land Acquisition compensation amounts, b) short term working capital loans; and b) paid to KSIDC on Term loan taken for setting up of Golf Course and Country Club, which are specific items and have no bearing on the investments made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

54,015/- debited and claimed by the Appellant in its Profit and Loss Account are determined to be towards: a) Land Acquisition compensation amounts, b) short term working capital loans; and b) paid to KSIDC on Term loan taken for setting up of Golf Course and Country Club, which are specific items and have no bearing on the investments made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

54,015/- debited and claimed by the Appellant in its Profit and Loss Account are determined to be towards: a) Land Acquisition compensation amounts, b) short term working capital loans; and b) paid to KSIDC on Term loan taken for setting up of Golf Course and Country Club, which are specific items and have no bearing on the investments made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

54,015/- debited and claimed by the Appellant in its Profit and Loss Account are determined to be towards: a) Land Acquisition compensation amounts, b) short term working capital loans; and b) paid to KSIDC on Term loan taken for setting up of Golf Course and Country Club, which are specific items and have no bearing on the investments made

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

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

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from

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

54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 16.8 The seized material PJP-5, KRS-2, contained the details of donations received from students, the amount given by the Governing Body Members to the trust and the amount appropriated by them. It was noticed from the account of the Trust that no amount of donation received from