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

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

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

disallowance is warranted u/s. 40(a)(ia). 9. We heard the rival submissions and perused the material on record. We notice that the Hon’ble Supreme Court in the case Calcutta Export Co.(supra) has considered the issue of retrospective effect of amendment to section 40(a)(ia) and held that – 13

AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

13. The provisions of section 143(1)(a) read as under:- “143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of Section143, such return shall be processed in the following manner, namely;- (a) The total income or loss shall be computed after making the following adjustments, namely

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

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

13 raised by the Assessee reads as under: “Disallowance of Employees Contribution to Provident Fund("PF") and Employee State Insurance("ESI") under section

DIVYAJYOTHI EDUCATIONAL AND CHARITABLE TRUST,THIRUVANANTHAPURAM vs. ITO ( EXEMPTION WARD), THIRUVANANTHAPURAM

In the result, this appeal of the assessee is allowed for statistical purposes

disallowance made by the Assessing Officer was not tenable.", "result": "Allowed", "sections": ["11", "13", "143(3)"], "issues": "Whether the disallowance

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

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

disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards cost of the Apartment in Sobha City was paid by assesse's husband Dr. Jose Joseph Vempilly completely out of his fund and the name

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

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

disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards cost of the Apartment in Sobha City was paid by assesse's husband Dr. Jose Joseph Vempilly completely out of his fund and the name

SHASTHA ENTERPRISES,KOLLAM vs. ITO, WARD 3, KOLLAM

The appeal is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

13 ITA No. 304/Coch/2025 is partly allowed for statistical purposes. The disallowance of PF/ESI under Section 36(1)(va) is upheld

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance of expenses incurred on QIP treating the same as capital expenditure. 2. Without prejudice to the above, on the facts and in the circumstances of the case and in law, the Id. CIT(A) ought to have at least allowed deduction u/s 35D in respect of the said expenditure. 3. On the facts and in the circumstances

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance of expenses incurred on QIP treating the same as capital expenditure. 2. Without prejudice to the above, on the facts and in the circumstances of the case and in law, the Id. CIT(A) ought to have at least allowed deduction u/s 35D in respect of the said expenditure. 3. On the facts and in the circumstances

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance of expenses incurred on QIP treating the same as capital expenditure. 2. Without prejudice to the above, on the facts and in the circumstances of the case and in law, the Id. CIT(A) ought to have at least allowed deduction u/s 35D in respect of the said expenditure. 3. On the facts and in the circumstances