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

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 (1) and (2) of section

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

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

section 36(1)(viii) of the Act. This factual finding of the CIT(A) was not dispelled by the revenue by any contrary material on record. Moreover, on identical facts, the claim u/s. 36(1)(viii) of the Act for earlier assessment years namely A.Y.2008-09 and 2009-10 were disallowed

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

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

section 36(1)(viii) of the Act. This factual finding of the CIT(A) was not dispelled by the revenue by any contrary material on record. Moreover, on identical facts, the claim u/s. 36(1)(viii) of the Act for earlier assessment years namely A.Y.2008-09 and 2009-10 were disallowed

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of section 36

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of section 36

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of section 36

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of section 36

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of section 36

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1)(viii) disallowance of Rs.8,39,91,691 representing long term finance made available to the “eligible business” in the relevant assessment years. The tribunal’s earlier order (supra) has also dealt with the very same issue of 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

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 (1) and (2) of section

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

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 (1) and (2) of section

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

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 (1) and (2) of section

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

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 (1) and (2) of section

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

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 (1) and (2) of section

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

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 (1) and (2) of section

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

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 (1) and (2) of section

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, 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