THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13. The Revenue’s fifth substantive ground in AY 2011-12 and AY 2012-13 seeks to reverse the CIT(A)’s identical, action deleting the assessee’s depreciation disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13. The Revenue’s fifth substantive ground in AY 2011-12 and AY 2012-13 seeks to reverse the CIT(A)’s identical, action deleting the assessee’s depreciation disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13. The Revenue’s fifth substantive ground in AY 2011-12 and AY 2012-13 seeks to reverse the CIT(A)’s identical, action deleting the assessee’s depreciation disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13. The Revenue’s fifth substantive ground in AY 2011-12 and AY 2012-13 seeks to reverse the CIT(A)’s identical, action deleting the assessee’s depreciation disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowance under Section 40(a) (ia) of the IT Act shall be made if the tax deducted by them during the last month of the previous year has been paid on or before the last day of filing of return in accordance with the provisions of Section 13

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowance under Section 40(a) (ia) of the IT Act shall be made if the tax deducted by them during the last month of the previous year has been paid on or before the last day of filing of return in accordance with the provisions of Section 13

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

13 to 2014-15, the AO disallowed expenditure in accordance with Rule 8D of the Rules. On appeal by the Assessee, the CIT(A) for AY 2011-12, 2012-13 and 2014- 15, sustained addition to the extent permitted and by following the formulae suggested by the Hon’ble Kerala High Court in the case of Catholic Syrian Bank (supra