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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Section 14A(3) which mandates such satisfaction to be recorded in a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act has thus not been correctly understood or applied by the AO. All of these overwhelm any possible argument

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Section 14A(3) which mandates such satisfaction to be recorded in a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act has thus not been correctly understood or applied by the AO. All of these overwhelm any possible argument

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

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

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section 3 of section 40A: 17 I.T.A. Nos. 301

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

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

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section 3 of section 40A: 17 I.T.A. Nos. 301

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

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

disallowed the employees contribution to PF and ESI by placing reliance on the judgment of the Hon’ble Kerala High Court in the case of CIT v. M/s.South India Corporation Limited [(2015) 58 Taxmann 208 (Ker.)] (judgment dated 27.03.2015). The view taken by the Assessing Officer was confirmed by the DRP. 4.1 Aggrieved by the final assessment order, the assessee

THE ACIT, CIRCLE-1(1), THRISSUR, THRISSUR vs. M/S.KERALA COMMUNICATORS CABLE LTD, THRISSUR

In the result, appeal filed by the Revenue is allowed and

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

301/- claimed. Disallowance comes to Rs.306510789/- (Rs.360586301 – 54075512) Disallowance Rs.306510789/-. The depreciation table indicating WDV is attached separately.” 6 ITA No.271/Coch/2018 & CO 55/C/2018. M/s.Kerala Communicators Cable Ltd. 4. Aggrieved by the assessment order, the assessee preferred an appeal to the first appellate authority. The CIT(A) was of the view that the STB belongs to the assessee

SYEDALI EBRAHIM,THIRUVANANTHAPURAM vs. ITO WARD-1(1), THIRUVANANTHAPURAM

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

301/- under Section 68 of the Act; and (b) addition of INR.2,00,000/- by disallowing loss from self-occupied

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WD-1, KASARGOD, KASARGOD vs. M/S.THE EDANAD KANNUR SERVICE CO-OP BANK LTD, KASARGOD

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order