M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-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

disallow the expenditure incurred on public deposits. At this point, it would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-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

disallow the expenditure incurred on public deposits. At this point, it would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

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

disallow the expenditure incurred on public deposits. At this point, it I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 would be relevant to examine the provisions of Section 37(1) of the I.T. Act and the same is as under:- "General. 37 (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36

SRI.PURUSOTHAMAN K.K.,PATHANAMTHITTA vs. THE ITO, WD-3, , THIRUVALLA

In the result, the appeal filed by the assessee is dismissed

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

36(1)(va) of the Income-tax Act, 1961 – business disallowance – Certain deductions to be allowed only on actual payment (PF and ESI contribution) – Whether amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance under Section 36(1)(viii) of the Act. The disallowance arose consequent to an amendment that was effected to the provisions

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance under Section 36(1)(viii) of the Act. The disallowance arose consequent to an amendment that was effected to the provisions