M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 , THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

disallowed the commission paid to foreign agents by holding that the income arising on account of commission paid to overseas agents was deemed to accrue or arise in India and was accordingly taxable under the provision of section 5(2)(b) r.w.s. 9(1)(i) of the Act but the assessee has failed to make the compliances with the provisions

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 ,CIRCLE 1, THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

disallowed the commission paid to foreign agents by holding that the income arising on account of commission paid to overseas agents was deemed to accrue or arise in India and was accordingly taxable under the provision of section 5(2)(b) r.w.s. 9(1)(i) of the Act but the assessee has failed to make the compliances with the provisions

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

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.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

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.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

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.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

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.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

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.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

THE DCIT, KOCHI vs. M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

In the result, the appeals filed by the Revenue stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

Permanent Establishment in India. The services fall under Article 12 of DTAA entered into by India and Japan. Therefore, there is no obligation of deduct tax at source. We do not find any illegality in the findings of the CIT(A) in deleting the addition of Rs. 18,13,78,717/-. Ground of appeal No. 3 stands dismissed. 10. Ground

THE DCIT, KOCHI vs. M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

In the result, the appeals filed by the Revenue stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

Permanent Establishment in India. The services fall under Article 12 of DTAA entered into by India and Japan. Therefore, there is no obligation of deduct tax at source. We do not find any illegality in the findings of the CIT(A) in deleting the addition of Rs. 18,13,78,717/-. Ground of appeal No. 3 stands dismissed. 10. Ground

THE MALAPPURAM DISTRICT COOPERATIVE BANK LIMITED,MALAPPURAM vs. ITO, CIRCLE-1, TIRUR, TIRUR

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

Bench: Smt. Beena Pillai & Smt. Padmavathy S.Assessment Year: 2018-19 The Malappuram District Co- Operative Bank Limited Head Office The Malappuram District Cooperative Bank Deputy Commissioner Malappuram Of Income-Tax Vs. Uphill Cpc Malappuram Bangalore Kerala 676 505 Pan No : Aaaat3207B Appellant Respondent Appellant By : Shri Hameed Hussain, A.R. Respondent By : Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing : 11.01.2023 Date Of Pronouncement : 30.03.2023 O R D E R Per Beena Pillai: The Present Appeal Is Filed By The Assessee Against Order Passed By Nfac Delhi Dated 9.11.2021 For Assessment Year 2018-19 On Following Grounds Of Appeal:- 1. “The Order Of The Commissioner Of Income Tax (Appeals) Is Opposed To Law & The Facts & Circumstances Of The Case. 2. The Commissioner Of Income Tax (Appeals) Has Grossly Erred Both In Law & On Facts In Adding The Pf Contribution Amounting To Rs. 59,24,494/- By Virtue 36(1)(Va) Of.The Income Tax Act. This Will Be Covered The Malappuram District Co-Operative Bank Limited, Malappuram

established in the case of the present appellant, therefore, the disallowance made by the CPC u/s. 143(1) of the Act is justified. Accordingly, the addition made at Rs. 59,24,494/- is confirmed. The ground Nos 2 and 3 raised by the appellant regarding this issue are dismissed.” We have heard the rival submissions and perused the materials available

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

establish that the INR.1.37 Crore represented reimbursement of expense received from AEs on cost to cost basis. No third party evidence were furnished by the Assessee. The DRP has also concurred with the TPO on this issue. Before us, the Learned Authorised Representative for the Assessee reiterated that the expenses were recovered from AEs on cost to cost basis

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Permanent Account Number, address and amount of deposits, no particulars in this respect were provided for verification, The assessee was given opportunity vide this office notice dated 01.03.2021 and 16.03.2021 to fumish the details, in view of natural justice, which the assessee has not utilized, Hence, it is clear that the assesses failed to fumish any The Trivandrum Employees

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

Permanent Account Number, address and amount of deposits, no particulars in this respect were provided for verification, The assessee was given opportunity vide this office notice dated 01.03.2021 and 16.03.2021 to fumish the details, in view of natural justice, which the assessee has not utilized, Hence, it is clear that the assesses failed to fumish any The Trivandrum Employees