M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

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

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

transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

Bench: Shri P. K. Bansal & Shri George George K.

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

147 of the Income Tax Act, 1961 for the Assessment Year 2010-2011. 1.1. There is a delay of 69 days in filing the present appeal. In the application seeking condonation of delay it has been explained that the Accountants Manager who had been responsible for handling Assessment Year 2010-2011 income tax matters was on Medical Leave prior