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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

GATEWAY DISTRIPARKS(KERALA) LTD,COCHIN vs. ACIT, COCHIN

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.216/Coch/2018 Assessment Year : 2013-14 Gateway Distriparks (Kerala) Vs. The Assistant Commissioner Of Ltd., Door No. 26/1804, Income-Tax, Circle-1(2), Kochi Chakiat House, Subramaniam Road, Willington Island, Kochi-682 003. [Pan:Aaccg 6616P] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri P.M. Veeramani, Ca Revenue By Smt. A.S. Bindhu, Dr Date Of Hearing 14/08/2018 Date Of Pronouncement 28/08/2018

1)(ii) comprise of know- how, patents, copyrights, trademarks, licenses, …. or any other business or commercial rights of similar nature. From the reply submitted by the assessee, the CIT observed that the payment made cannot be regarded as an ‘asset of similar nature’ in the line of intangible assets mentioned in the Section. According to the CIT, there was also

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

house property. D. — Profits and gains of business or profession. E. - Capital gains. F. - Income from other sources. ' " D.—Profits and gains of business or profession Profits and gains of business or profession. 28. The following income shall be chargeable to income-tax under the head "Profits and gains of business or profession",- (i) the profits and gains

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

ii) in respect of the specified entity referred to in sub-clause (v) of clause (a), the business of providing long-term finance for the construction or purchase of houses in India for residential purposes; and 9.2 Here it is quite apparent that a Housing Finance Company will be entitled to the deduction u/s 36(1)(viii) from income generated

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

ii) in respect of the specified entity referred to in sub-clause (v) of clause (a), the business of providing long-term finance for the construction or purchase of houses in India for residential purposes; and 9.2 Here it is quite apparent that a Housing Finance Company will be entitled to the deduction u/s 36(1)(viii) from income generated

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

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

1) states: [In respect of depreciation of- (i) Buildings, machinery, plant or furniture, being tangible assets (ii) Know-how, patents, copyrights, trademarks, licenses, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, owned, wholly or partly, by the assessee and used for the purposes

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

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

ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated 1st day of March, 2010 executed between Warriers Hospital and Panchakarma Centre and Dhathri Ayurkendra (India) Private Limited

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

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

ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated 1st day of March, 2010 executed between Warriers Hospital and Panchakarma Centre and Dhathri Ayurkendra (India) Private Limited

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

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

ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated 1st day of March, 2010 executed between Warriers Hospital and Panchakarma Centre and Dhathri Ayurkendra (India) Private Limited

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

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

ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated 1st day of March, 2010 executed between Warriers Hospital and Panchakarma Centre and Dhathri Ayurkendra (India) Private Limited

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

In the result, the appeals of the assessee in ITA Nos

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

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para