M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

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

section 80P(2)(a)(i). (vi) Whether on the facts and in the circumstances of the case, the order of CIT(A) is correct in not duly considering the following case laws (a) Sabargantha Zilla Kharid Vechar Sangh Ltd. (203 ITR 1027) (SC) (b) Perinthalmanna Service Co-operative Bank (363 ITR 68) (Kerala) (c) CIT Vs Kerala State

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

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

section 80P(2)(a)(i). (vi) Whether on the facts and in the circumstances of the case, the order of CIT(A) is correct in not duly considering the following case laws (a) Sabargantha Zilla Kharid Vechar Sangh Ltd. (203 ITR 1027) (SC) (b) Perinthalmanna Service Co-operative Bank (363 ITR 68) (Kerala) (c) CIT Vs Kerala State

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

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

section 80P(2)(a)(i). (vi) Whether on the facts and in the circumstances of the case, the order of CIT(A) is correct in not duly considering the following case laws (a) Sabargantha Zilla Kharid Vechar Sangh Ltd. (203 ITR 1027) (SC) (b) Perinthalmanna Service Co-operative Bank (363 ITR 68) (Kerala) (c) CIT Vs Kerala State

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

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

section 80P(2)(a)(i). (vi) Whether on the facts and in the circumstances of the case, the order of CIT(A) is correct in not duly considering the following case laws (a) Sabargantha Zilla Kharid Vechar Sangh Ltd. (203 ITR 1027) (SC) (b) Perinthalmanna Service Co-operative Bank (363 ITR 68) (Kerala) (c) CIT Vs Kerala State

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

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

section 80P(2)(a)(i). (vi) Whether on the facts and in the circumstances of the case, the order of CIT(A) is correct in not duly considering the following case laws (a) Sabargantha Zilla Kharid Vechar Sangh Ltd. (203 ITR 1027) (SC) (b) Perinthalmanna Service Co-operative Bank (363 ITR 68) (Kerala) (c) CIT Vs Kerala State

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

68,464 Total 15,60,52,275 11. It is submitted that in respect of reimbursement of salary and other expenses to Apollo Vrerdestein B.V., Netherlands the same were held to be allowable by the Tribunal for AY 2010-11 vide 21 Apollo Tyres Ltd. order dated 10.01.2017. The decision of the Tribunal was confirmed by the Hon'ble Kerala

THE ITO, WD-2, KOLLAM, KOLLAM vs. M/S.PIDAVOOR SERVICE CO-OP BANK LTD, KOLLAM

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

section 80P(2)(a)(i). (iv) The Ld. CIT(A) ought to have considered the following case laws: (a) 203 ITR 1027 (SC) in the case of Sabargantha Zilla (b) 363 ITR 68 (Kerala) in the case of Perunthalmanna Service Corporative Bank. (c) 234 ITR 201

THE ITO, WD-1, KOLLAM, KOLLAM vs. M/S.CHATHANNOOR SERVICE CO-OP BANK LTD, KOLLAM

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

section 80P(2)(a)(i). (iv) The Ld. CIT(A) ought to have considered the following case laws: (a) 203 ITR 1027 (SC) in the case of Sabargantha Zilla (b) 363 ITR 68 (Kerala) in the case of Perunthalmanna Service Corporative Bank. (c) 234 ITR 201

THE ITO, WARD-2(3), TRIVANDRUM vs. M/S.VITHURA SERVICE CO-OP BANK LTD, TRIVANDRUM

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

section 80P(2)(a)(i). (vi) the order of CIT(A) is correct in not duly considering following case laws: (a) 203 ITR 1027 (SC) in the case of Sabargantha Zilla Kharid Vechar Sangh Ltd. (b) 363 ITR 68(Kerala) in the case of Perunthalmanna Service Corporative Bank. (c) 234 ITR 201