THE CHORODE SERVICE CO-OPERATIVE BANK LTD, LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144 of the Act). Assessee, against the intimation under section 143(1) of the Act, has filed a rectification application under section 154 of the Act (vide application dated 16.06.2020) and the same is pending disposal. The CIT(A) in the impugned order has directed the AO to dispose off the said rectification application dated 16.06.2020. Moreover, if assessee

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144 of the Act). Assessee, against the intimation under section 143(1) of the Act, has filed a rectification application under section 154 of the Act (vide application dated 16.06.2020) and the same is pending disposal. The CIT(A) in the impugned order has directed the AO to dispose off the said rectification application dated 16.06.2020. Moreover, if assessee

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, Rule 8D of the Income-tax Rules provides for the mechanism to determine the quantum of such disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate of (i) expenses directly incurred to earn exempt income, (ii) interest expense (not directly attributable to any exempt income) worked

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, Rule 8D of the Income-tax Rules provides for the mechanism to determine the quantum of such disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate of (i) expenses directly incurred to earn exempt income, (ii) interest expense (not directly attributable to any exempt income) worked

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, Rule 8D of the Income-tax Rules provides for the mechanism to determine the quantum of such disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate of (i) expenses directly incurred to earn exempt income, (ii) interest expense (not directly attributable to any exempt income) worked

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

144, Rule 8D of the Income-tax Rules provides for the mechanism to determine the quantum of such disallowance. (ii) In terms of the provisions of Rule 8D, the amount to be disallowed shall be the aggregate of (i) expenses directly incurred to earn exempt income, (ii) interest expense (not directly attributable to any exempt income) worked

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

THE KERALA MINERALS AND METALS LTD.,KOLLAM vs. THE DICT, KOLLAM

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasthe Kerala Minerals & Metals Ltd. Dy. Commissioner Of Income Tax Sankaramangalam Circle - 1, Kollam Chavara, Kollam 691001 Vs. [Pan:Aaact8118R] (Appellant) (Respondent)

144 or section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub- section (1) has been increased or reduced