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

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

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

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

33,244 Rs.4,68,60,335 Disallowance u/s.14A -- Rs.97,00,000 Rs.83,34,000 being 0.5% of the average tax free investments Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by Assessing Officer invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33

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

sections (2) and (3) entitles the department to make disallowance of expenditure incurred for earning tax free income in cases where ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33