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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 14A of the Act would be applicable. In spite of this exercise of apportionment of expenditure carried out by the AO, CIT A) disallowed the entire deduction of expenditure. That view of the CIT A) was clearly untenable and rightly set aside by the ITAT. Therefore, on facts, the Punjab and Haryana High Court has arrived at a correct

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65

NEW KABLE POINT,THRISSUR vs. ITO, WARD-2(1), THRISSUR

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowed an amount of Rs 65,285/ under section 36 of the Act in the total income statement The assessing

APOLLO TYRES LTD.,COCHIN vs. DCIT CORPORATE CIR 1(1), KOCHI

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: 2020-21 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Acit, 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: 10.09.2025

disallowance of Rs. 35,28,65,197/- being R&D Revenue Expense and Rs. 1,40,38,500/- being R&D Capital Expense claimed under section

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

disallowance u/s. 43B. 15. The brief facts of the case show that assessee is a partnership firm whose assessment on returned income of total loss of Rs.29,22,630 was reopened. In reassessment it was found that assessee has outstanding gratuity of Rs.2,26,052, sales tax of Rs.3,65,230 and leave encashment of Rs.41,160 which were

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

disallowance u/s. 43B. 15. The brief facts of the case show that assessee is a partnership firm whose assessment on returned income of total loss of Rs.29,22,630 was reopened. In reassessment it was found that assessee has outstanding gratuity of Rs.2,26,052, sales tax of Rs.3,65,230 and leave encashment of Rs.41,160 which were

M/S.UMAYANALLOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO WARD 4, KOLLAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowing section 80P(2)(a)(i) deduction claim of Rs.2,02,04,788/- and Umayanallor Service Co-op. Bank Ltd. Rs.1,85,65

M/S.UMAYANALLOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO WARD 4, KOLLAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowing section 80P(2)(a)(i) deduction claim of Rs.2,02,04,788/- and Umayanallor Service Co-op. Bank Ltd. Rs.1,85,65

THE ERNAKULAM URBAN CO-OPERATIVE SOCIETY LTD,ERNAKULAM vs. ACIT, ERNAKULAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowing section 80P(2)(a)(i) deduction claim of 2 ITA No.112/Coch/2024. The Ernakulam Urban Co-op Society Ltd. Rs.2,02,04,788/- and Rs.1,85,65