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

8. Learned CIT(A) erred in not considering the recent Judgement of Hon'ble Karnataka High Court in the Case of M/s. Kingfisher Finvest India Ltd [ITA No. 100 of 2015 dated 29/09/2020] wherein Hon'ble High Court held that disallowance under section

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

8. Learned CIT(A) erred in not considering the recent Judgement of Hon'ble Karnataka High Court in the Case of M/s. Kingfisher Finvest India Ltd [ITA No. 100 of 2015 dated 29/09/2020] wherein Hon'ble High Court held that disallowance under section

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

8. Learned CIT(A) erred in not considering the recent Judgement of Hon'ble Karnataka High Court in the Case of M/s. Kingfisher Finvest India Ltd [ITA No. 100 of 2015 dated 29/09/2020] wherein Hon'ble High Court held that disallowance under section

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

8. Learned CIT(A) erred in not considering the recent Judgement of Hon'ble Karnataka High Court in the Case of M/s. Kingfisher Finvest India Ltd [ITA No. 100 of 2015 dated 29/09/2020] wherein Hon'ble High Court held that disallowance under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8; assessment year-wise, respectively that the CIT(A) has erred in law and on facts in treating the assessee eligible for claiming section 80IA(4) regarding income qua “Passenger service fee-security component”. We note that the CBDT has also issued a circular dated 30.06.2008 that such an income indeed forms regular business income “derived” from the eligible activity

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8; assessment year-wise, respectively that the CIT(A) has erred in law and on facts in treating the assessee eligible for claiming section 80IA(4) regarding income qua “Passenger service fee-security component”. We note that the CBDT has also issued a circular dated 30.06.2008 that such an income indeed forms regular business income “derived” from the eligible activity

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8; assessment year-wise, respectively that the CIT(A) has erred in law and on facts in treating the assessee eligible for claiming section 80IA(4) regarding income qua “Passenger service fee-security component”. We note that the CBDT has also issued a circular dated 30.06.2008 that such an income indeed forms regular business income “derived” from the eligible activity

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8; assessment year-wise, respectively that the CIT(A) has erred in law and on facts in treating the assessee eligible for claiming section 80IA(4) regarding income qua “Passenger service fee-security component”. We note that the CBDT has also issued a circular dated 30.06.2008 that such an income indeed forms regular business income “derived” from the eligible activity

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

8 M/s.US Technology Resources Pvt.Ltd. chargeable to tax in India in the hands of USTG, in light of the provisions of section 90(2) of the Act. 7.6 On the facts and in the circumstances of the case, the learned ACIT and DRP have erred in law by confirming the disallowance

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

8 M/s.US Technology Resources Pvt.Ltd. chargeable to tax in India in the hands of USTG, in light of the provisions of section 90(2) of the Act. 7.6 On the facts and in the circumstances of the case, the learned ACIT and DRP have erred in law by confirming the disallowance

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

8. Lastly comes the assessee’s fourth ground seeking to delete section 36(1)(vii) disallowance of the specified bad debts

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

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahuthe Parakode Service Co-Op. The Income Tax Officer Bank Ltd. Ward 4, Aayakar Bhavan Vs. Parakode, Adoor Karbala Junction Pathanamthitta 691554 Kollam 691001 Pan – Aaajt1587B Appellant Respondent

Section 80P of the Act. Therefore the issue is dismissed. 8. With regard to delay in deposit of employees contribution to PF/ESI the assessee has challenged that the addition made in regard to the disallowance

SRI.PURUSOTHAMAN K.K.,PATHANAMTHITTA vs. THE ITO, WD-3, , THIRUVALLA

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

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

section 154 of the Act on 01.02.2018 and disallowed Rs. 8,07,972 under section 36(1)(va) of the Act. 5. Before