SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Das

disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2

MINA WOOD INDUSTRIES,MATTANNUR vs. ITO, W-3, KANNUR

The appeals are allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhmina Wood Industries The Income Tax Officer Iii/656 B, Kallur Ward - 3, Kannur Mattannur Vs. Kannur 670702 [Pan: Aagfm2716D] (Appellant) (Respondent)

2 The Appellant humbly submits that the payments under reference, are made to Kerala State Electricity Board (KSEB) in cash in excess of Rs. 10000 could not be treated as in violation of Section 40A(3) of the Income Tax Act, as the KSEB is a Government Department under Kerala Government headed by a Minister. The appellant humbly submit that

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

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

disallowance of Rs.1,50,03,709/- by observing as follows: 8 I.T.A. Nos. 301 & 303/Coch/2017 1) The Department of Animal husbandry, Ministry of Agriculture, Government of India has clarified that crushed bones is a matter within the jurisdiction of animal husbandry and agriculture. 2) A narrow interpretation that excludes crushed bone, that may merely be crushed and thereby retaining their

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

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

disallowance of Rs.1,50,03,709/- by observing as follows: 8 I.T.A. Nos. 301 & 303/Coch/2017 1) The Department of Animal husbandry, Ministry of Agriculture, Government of India has clarified that crushed bones is a matter within the jurisdiction of animal husbandry and agriculture. 2) A narrow interpretation that excludes crushed bone, that may merely be crushed and thereby retaining their

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

40A(9) of the Act, the claim of deduction made for any payment to superannuation fund must be in accordance with section 36(1)(iv) and 36(1)(v) of the Act. Since the assessee has not been able to prove that it is a recognized provident fund or an approved gratuity fund as mentioned in section

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

40A(9) of the Act, the claim of deduction made for any payment to superannuation fund must be in accordance with section 36(1)(iv) and 36(1)(v) of the Act. Since the assessee has not been able to prove that it is a recognized provident fund or an approved gratuity fund as mentioned in section

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

In the result, the appeal filed by the assessee is partly allowed and the stay petition filed by the assessee is dismissed as infructuous

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahu(Assessment Year:2018-19

2. The CIT (A) has not considered the below points raised by the appellant before passing the order under section 250. "As per Circular No. 37/2016, the board has accepted the settled position that the disallowances made under section 32, 40(a)(ia), 40A

M/S.EMPEE CREDIT CORPORATION,CALICUT vs. THE ACIT, CALICUT

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

Bench: Shri George George K.

disallowed a sum of Rs.3,71,890/- by invoking the provisions of section 40A(2)(a). The assessee- firm had a total

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

Section 40A(3) of the Act. The aforesaid disallowance was confirmed by the Learned CIT(A) as the appeal preferred by the Assessee challenging the aforesaid disallowance was dismissed by the Learned CIT(A) vide Order, dated 24/03/2025, impugned by way of present appeal on the grounds reproduced in paragraph 2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/ 2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground against the assessee. 12. As regards ground No.2, the CIT(A) had confirmed the disallowance made by the Assessing Officer by observing as under:- “4.2.1 The Appellant had paid Rs.2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/ 2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground against the assessee. 12. As regards ground No.2, the CIT(A) had confirmed the disallowance made by the Assessing Officer by observing as under:- “4.2.1 The Appellant had paid Rs.2

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2)(a)(i) of the I.T.Act. We have already considered the issue in ITA No.579/Coch/ 2018. For our reasoning mentioned in paragraph 5.5 (supra), we decide this ground against the assessee. 12. As regards ground No.2, the CIT(A) had confirmed the disallowance made by the Assessing Officer by observing as under:- “4.2.1 The Appellant had paid Rs.2

M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN

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

Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)

40A(7) of the I T Act. Therefore, the CIT has rightly disallowed the same in his order passed under section 263 of the I T Act. However, the further question is whether the CIT is right in invoking the provisions of section 11(4) of the Act. To understand this issue, provisions of section 11(4), 2