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

va) of sub-section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub-section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub-section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

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 43B or under section 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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

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

va) of sub- section (1) of section 36 ; (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of sectjon_56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

disallowance on account of delayed deposit of employees’ contribution as per Section 36(1)(va) of the Act, which is a binding

THE PARAKODE SERVICE CO-OP BANK LTD,ADOOR vs. THE ITO,, KOLLAM

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahuthe Parakode Service Co-Op. The Income Tax Officer Bank Ltd. Ward 4, Aayakar Bhavan Vs. Parakode, Adoor Karbala Junction Pathanamthitta 691554 Kollam 691001 Pan – Aaajt1587B Appellant Respondent

Section 36(1)(va) and disallowance of deduction under Section 80P of the Income Tax Act is opposed to law and against

M/S KANAKA POLYPACK PRIVATE LIMITED,ALUVA vs. ACIT CORPORATE CIRCLE 1(1), KOCHI

In the result, appeal of the assessee is dismissed

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent

disallowance to the extent of employee’s contribution. 4. Aggrieved, the assessee is in appeal before the Tribunal. There is a delay of 12 days in filing the appeal before the Tribunal. The assessee filed a condonation petition in this regard. Having heard both the parties and perused the material on record, we are of the view that there

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

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

section 36(1)(va) i.e. on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We therefore see no reason to interfere with the order of the CIT(Appeals). The grounds taken by the assessee on this issue is dismissed. 29. With regard

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

In the result, all the appeals by the assessee are partly allowed

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

section 36(1)(va) i.e. on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We therefore see no reason to interfere with the order of the CIT(Appeals). The grounds taken by the assessee on this issue is dismissed. 29. With regard

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

In the result, all the appeals by the assessee are partly allowed

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

section 36(1)(va) i.e. on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We therefore see no reason to interfere with the order of the CIT(Appeals). The grounds taken by the assessee on this issue is dismissed. 29. With regard

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

Disallowance under section 36(1)(va) of the Act was upheld, and (iii) Transfer pricing adjustment was reduced to Rs.6

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

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

Disallowance under Section 36(1)(va) of the Act of INR.77,71,759/- (d) Disallowance under Section 36(1)(iii) of the Act of 2 Assessment