FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowed and only interest expenditure could be disallowed. For AY after 2007-08 overhead or administrative expenditure can be disallowed

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowed and only interest expenditure could be disallowed. For AY after 2007-08 overhead or administrative expenditure can be disallowed

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowed and only interest expenditure could be disallowed. For AY after 2007-08 overhead or administrative expenditure can be disallowed

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowed and only interest expenditure could be disallowed. For AY after 2007-08 overhead or administrative expenditure can be disallowed

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

disallowance of pre- operative expenditure, disallowance of excessive claim u/s. 35(2AB), also disallowance u/s. 40(a)(ia) of Rs. 151,122,545/- and R&D expenditure

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowed u/s.40A(2)(a), the AO restricted the disallowance u/s. 40(a)(ia) to the balance 75%, i.e.,at Rs.15

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

disallowances:- Sr. Particulars Amount (Rs.) No. (i) Disallowance u/s.36(1)(va) of the Act 1,64,173 in respect

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

disallowances:- Sr. Particulars Amount (Rs.) No. (i) Disallowance u/s.36(1)(va) of the Act 1,64,173 in respect

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

disallowances:- Sr. Particulars Amount (Rs.) No. (i) Disallowance u/s.36(1)(va) of the Act 1,64,173 in respect