M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015 2010-11 4,41,01,970 4,20,02,029 1

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

d).. shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him: Provided that nothing contained

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.

D) Whether the Tribunal is correct in law or is justified in restricting the provisions for bad and doubtful debt at the 7.5% of the gross total income, on the reason that the assessee is not entitled for the status of rural branch to claim 10% of the aggregate average advances as bad and doubtful debt, under section 36(1

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kottayam dated and pertains to the assessment year 2014-15. 2. The assessee has raised the ground with regard to disallowance of an amount of Rs.67,30,90,917/- by invoking the provisions of section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

M/S.ILAHIYA TRUST,MUVATTUPUZHA,ERNAKULAM vs. THE ACIT,(EXEMPTION), KOCHI

In the result, the appeal and stay application filed by the assessee are dismissed

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

13( 1)( d). Because of this contravention, the AO denied the claim of exemption u/s. 11 to the appellant. However, as per the discussion above the AO should have taxed only the amount of Rs.72,45,000/- and should not have denied the exemption under section 11 altogether. Subsequent repayment of the amount of Rs.72,45,000/- by the wife