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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal’s coordinate bench’s order in Landbase India Ltd. vs. ACIT [2020] 185 ITD 40 (Delhi) (Tribu.). Mr. Gopi takes as to para 6 therein that

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance claim qua its golf course under the head “plant and machinery”. Learned A.R. not only drew strong support from the CIT(A)’s detailed discussion but also produced this tribunal’s coordinate bench’s order in Landbase India Ltd. vs. ACIT [2020] 185 ITD 40 (Delhi) (Tribu.). Mr. Gopi takes as to para 6 therein that

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

disallowance of the brand fee royalty payment while determining the ALP. Accordingly, the substantial questions of law are answered in the affirmative and in favour of assessee and against the Revenue. The appeals are accordingly dismissed with no order as to costs"'. 15. On the other hand, the learned Departmental Representative relied on the order of the lower authorities

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

disallowance of the brand fee royalty payment while determining the ALP. Accordingly, the substantial questions of law are answered in the affirmative and in favour of assessee and against the Revenue. The appeals are accordingly dismissed with no order as to costs"'. 15. On the other hand, the learned Departmental Representative relied on the order of the lower authorities

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

disallowance of the claim of the assessee for advances/loans given for Development of Housing is concerned. No deduction shall be allowed to assessee u/s 36(1)(viii) for the amount claimed by assessee in respect of advances/loans given for individual houses. I.T.A. Nos.215&219/Coch/2018 10. The Revenue has also raised the following ground as Ground

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

disallowance of the claim of the assessee for advances/loans given for Development of Housing is concerned. No deduction shall be allowed to assessee u/s 36(1)(viii) for the amount claimed by assessee in respect of advances/loans given for individual houses. I.T.A. Nos.215&219/Coch/2018 10. The Revenue has also raised the following ground as Ground

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

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

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

SRI.VINU SELVARAJ M/S. RADHAS TEXTILES,KOLLAM vs. THE ITO, WD-4, KOLLAM

In the result, the appeal of the assessee is a partly allowed for statistical

Bench: Shri George George K.

42,941 Personal use 4. Depreciation on building 43,982 5. Adhoc disallowance 1,50,000 Possible inflation 6. Interest u/s. 244A 1,330 Not disclosed 3. Aggrieved by the assessment order, the assessee preferred the appeal before the first appellate authority. The CIT(A) partly allowed the appeal of the assessee by deleting the adhoc disallowance of Rs.1

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

42,18,575/- made by the AO. The AO has rightly disallowed the same, since the plant and machinery were added and put to use during the previous year relevant to the A.Y. 2008-09. The CIT (Appeals) was, therefore, not justified in deleting the impugned disallowance. 3. On the issue of deletion of addition of Rs.1