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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

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 2010-11 4,41,01,970 4,20,02,029 1

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

b) of section 153A(1) wherein it is\nprovided that the Assessing Officer shall assess or reassess the total income for each\nof the six assessment years as mentioned above. The second proviso contemplates\nthat if any assessment relating to any assessment year falling within the period of\nsix assessment years is pending on the date of initiation

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

1, the Supreme Court observed at Page 694 as under :- "The above observations do not rule out a case for raising an additional ground before the Appellate Assistant Commissioner if the ground so raised could not have been raised at that particular stage when the return was filed or when the assessment order was made, or that the ground became

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

b) of section 153A(1) wherein it is provided that the Assessing Officer shall assess or reassess the total income for each of the six assessment years as mentioned above. The second proviso contemplates that if any assessment relating to any assessment year falling within the period of six assessment years is pending on the date of initiation

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

b) of section 153A(1) wherein it is provided that the Assessing Officer shall assess or reassess the total income for each of the six assessment years as mentioned above. The second proviso contemplates that if any assessment relating to any assessment year falling within the period of six assessment years is pending on the date of initiation

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

b) of section 153A(1) wherein it is provided that the Assessing Officer shall assess or reassess the total income for each of the six assessment years as mentioned above. The second proviso contemplates that if any assessment relating to any assessment year falling within the period of six assessment years is pending on the date of initiation

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

b) of section 153A(1) wherein it is provided that the Assessing Officer shall assess or reassess the total income for each of the six assessment years as mentioned above. The second proviso contemplates that if any assessment relating to any assessment year falling within the period of six assessment years is pending on the date of initiation

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

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

42 of Mavilayi Service Co-operative Bank Ltd.'s, (supra) this Court observed that the object and purpose of sub-section (4) of section 80P is to exclude only co-operative banks that function on par with other commercial banks i.e. which lend money to members of the public. That on a reading of section 3 read with section

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

42,880/- towards Salary and other R&D expenses within the scope of "Fee for technical Services under explanation 2 of section 9(1)(vii)of Income Tax Act and liable for TDS. 5.2 The Ld AO erred in not appreciating that the assessee company has made payment of Rs 1,07,08,950/- for clinical trials majorly to Apollo