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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

37 of the Act, from making interest-free advances from out of interest- free funds, if such payments are made towards business purposes and if such payments have been made towards specified intents. yy) The following represent the statutory positions for the impugned A.Y. 2011-12 : (i) Section 14A of the Act provides for the disallowance of expenditure incurred

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

37 of the Act, from making interest-free advances from out of interest- free funds, if such payments are made towards business purposes and if such payments have been made towards specified intents. yy) The following represent the statutory positions for the impugned A.Y. 2011-12 : (i) Section 14A of the Act provides for the disallowance of expenditure incurred

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

37 of the Act, from making interest-free advances from out of interest- free funds, if such payments are made towards business purposes and if such payments have been made towards specified intents. yy) The following represent the statutory positions for the impugned A.Y. 2011-12 : (i) Section 14A of the Act provides for the disallowance of expenditure incurred

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

37 of the Act, from making interest-free advances from out of interest- free funds, if such payments are made towards business purposes and if such payments have been made towards specified intents. yy) The following represent the statutory positions for the impugned A.Y. 2011-12 : (i) Section 14A of the Act provides for the disallowance of expenditure incurred

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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 of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made

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

37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made u/s.14A

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

37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made u/s.14A

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

37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made u/s.14A

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

37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders all dated 23.1.2014, followed decision of the Hon’ble Kerala High Court in the case of CIT Vs. Catholic Syrian Bank (2011) 9 taxmann.com 148(ker) and directed disallowance to be made u/s.14A