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

disallowance under Section 14A is warranted even when the assessee in a particular year has not earned any exempt income. The above aspect has been settled by the Honorable High Court of Delhi in the case of Cheminvest Ltd. V CIT (378 ITT 33) which has overruled the Special Bench decision of the Tribunal in the case of CheminvestLtd

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

disallowance under Section 14A is warranted even when the assessee in a particular year has not earned any exempt income. The above aspect has been settled by the Honorable High Court of Delhi in the case of Cheminvest Ltd. V CIT (378 ITT 33) which has overruled the Special Bench decision of the Tribunal in the case of CheminvestLtd

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

disallowance under Section 14A is warranted even when the assessee in a particular year has not earned any exempt income. The above aspect has been settled by the Honorable High Court of Delhi in the case of Cheminvest Ltd. V CIT (378 ITT 33) which has overruled the Special Bench decision of the Tribunal in the case of CheminvestLtd

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

disallowance under Section 14A is warranted even when the assessee in a particular year has not earned any exempt income. The above aspect has been settled by the Honorable High Court of Delhi in the case of Cheminvest Ltd. V CIT (378 ITT 33) which has overruled the Special Bench decision of the Tribunal in the case of CheminvestLtd

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

disallowance under Section 14A is warranted even when the assessee in a particular year has not earned any exempt income. The above aspect has been settled by the Honorable High Court of Delhi in the case of Cheminvest Ltd. V CIT (378 ITT 33) which has overruled the Special Bench decision of the Tribunal in the case of CheminvestLtd

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. PCIT, , THRISSUR

In the result, the appeal by the assessee is allowed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Pcit, Aayakar Bhavan, North Block, ……………… Respondent New Annex Building Mananchira, Kozhikode Kerala.

section 263 of the Act, for the assessment year 2018-19. 2 2. In this appeal, the assessee has raised the following grounds: – “1. On the facts and in the circumstances of the case and in law, the Learned Commissioner of Income Tax (CIT) erred in passing order u/s 154 dated 16- 05-2024 rectifying his own order

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

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

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

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

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

THE ACIT, , KOCHI vs. M/S.FEDERAL BANK LTD, KOCHI

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

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

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

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

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

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section

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

154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section by Finance Act, 2006 with effect from 1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section