THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

deemed to be ITA Nos.655 to 659/Coch/2019 Page 7 of 10 income which have either accrued or arisen in India. A similar view is held by the Hon’ble Delhi High Court in the case of Eon Technology P. Ltd., [2011] 15 taxmann.com 391. 13. In view of this discussion and considering the facts of the present case

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

deemed to be ITA Nos.655 to 659/Coch/2019 Page 7 of 10 income which have either accrued or arisen in India. A similar view is held by the Hon’ble Delhi High Court in the case of Eon Technology P. Ltd., [2011] 15 taxmann.com 391. 13. In view of this discussion and considering the facts of the present case

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

deemed to be ITA Nos.655 to 659/Coch/2019 Page 7 of 10 income which have either accrued or arisen in India. A similar view is held by the Hon’ble Delhi High Court in the case of Eon Technology P. Ltd., [2011] 15 taxmann.com 391. 13. In view of this discussion and considering the facts of the present case

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

deemed to be ITA Nos.655 to 659/Coch/2019 Page 7 of 10 income which have either accrued or arisen in India. A similar view is held by the Hon’ble Delhi High Court in the case of Eon Technology P. Ltd., [2011] 15 taxmann.com 391. 13. In view of this discussion and considering the facts of the present case

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

deemed to be ITA Nos.655 to 659/Coch/2019 Page 7 of 10 income which have either accrued or arisen in India. A similar view is held by the Hon’ble Delhi High Court in the case of Eon Technology P. Ltd., [2011] 15 taxmann.com 391. 13. In view of this discussion and considering the facts of the present case

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividends (which do not exist) from investments (that have not been made during the impugned financial year) Cochin International Airport Ltd. and that such imagined expenses have not been attributed and/or disallowed by it. He has not specifically shown with the support of evidences that any such incurrence or consequent non-attribution has taken place. There is hence no cogent

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividends (which do not exist) from investments (that have not been made during the impugned financial year) Cochin International Airport Ltd. and that such imagined expenses have not been attributed and/or disallowed by it. He has not specifically shown with the support of evidences that any such incurrence or consequent non-attribution has taken place. There is hence no cogent

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividends (which do not exist) from investments (that have not been made during the impugned financial year) Cochin International Airport Ltd. and that such imagined expenses have not been attributed and/or disallowed by it. He has not specifically shown with the support of evidences that any such incurrence or consequent non-attribution has taken place. There is hence no cogent

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividends (which do not exist) from investments (that have not been made during the impugned financial year) Cochin International Airport Ltd. and that such imagined expenses have not been attributed and/or disallowed by it. He has not specifically shown with the support of evidences that any such incurrence or consequent non-attribution has taken place. There is hence no cogent

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividend income received of Rs.17,33,532/-. Aptiv Connection Systems India P. Ltd. 5. "Lease principal repayment" of Rs.22,95,833/- has been claimed as deduction in the computation of income details of which has not been declared by the assessee in the return. In view of the above, It is clear that the assessee had not fully and truly

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), KOCHI, ERNAKULAM, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividend income received of Rs.17,33,532/-. Aptiv Connection Systems India P. Ltd. 5. "Lease principal repayment" of Rs.22,95,833/- has been claimed as deduction in the computation of income details of which has not been declared by the assessee in the return. In view of the above, It is clear that the assessee had not fully and truly

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), ERNAKULAM, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividend income received of Rs.17,33,532/-. Aptiv Connection Systems India P. Ltd. 5. "Lease principal repayment" of Rs.22,95,833/- has been claimed as deduction in the computation of income details of which has not been declared by the assessee in the return. In view of the above, It is clear that the assessee had not fully and truly

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,TRIVANDRUM vs. THE ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividend derived by the assessee from its investments with any other Co- operative Society. The source of interest income is from Bank and The Trivandrum Employees Co-operative Society Ltd. Treasury, interest income received from Treasury be included in the computation of total income of the assessee. In other words, interest earned from Treasury is inadmissible for deduction and interest

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

dividend derived by the assessee from its investments with any other Co- operative Society. The source of interest income is from Bank and The Trivandrum Employees Co-operative Society Ltd. Treasury, interest income received from Treasury be included in the computation of total income of the assessee. In other words, interest earned from Treasury is inadmissible for deduction and interest

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

dividend, zakath etc., stated to be received from the said company during the year, is liable to tax in India in the hands of the appellant, under the so called 'global income' theory . The CIT (A) grossly ignored the provisions of the law , when upholding the findings of the assessing officer in this regard. Moreover, investments of any amount, having

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

dividend, zakath etc., stated to be received from the said company during the year, is liable to tax in India in the hands of the appellant, under the so called 'global income' theory . The CIT (A) grossly ignored the provisions of the law , when upholding the findings of the assessing officer in this regard. Moreover, investments of any amount, having

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

dividend, zakath etc., stated to be received from the said company during the year, is liable to tax in India in the hands of the appellant, under the so called 'global income' theory . The CIT (A) grossly ignored the provisions of the law , when upholding the findings of the assessing officer in this regard. Moreover, investments of any amount, having

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

dividend, zakath etc., stated to be received from the said company during the year, is liable to tax in India in the hands of the appellant, under the so called 'global income' theory . The CIT (A) grossly ignored the provisions of the law , when upholding the findings of the assessing officer in this regard. Moreover, investments of any amount, having