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41 results for “section 68”+ Section 253clear

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Key Topics

Section 153A62Section 201(1)40Section 271C30Section 143(3)28Section 20120Section 142(1)16Addition to Income12Section 194J10Limitation/Time-bar10

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 595/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 526/COCH/2013[2003-04]Status: DisposedITAT Cochin

Showing 1–20 of 41 · Page 1 of 3

Penalty10
TDS10
Section 1547
26 Jun 2019
AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS,

In the result, the appeals of the Revenue are dismissed

ITA 535/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S ST.FRANCIS CLAY DECOR TILES, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 589/COCH/2013[2006-07]Status: DisposedITAT Cochin26 Jun 2019AY 2006-07

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 528/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 529/COCH/2013[2006-07]Status: DisposedITAT Cochin26 Jun 2019AY 2006-07

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 532/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 533/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S NEW KERALA INVESTMENTS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 539/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S ST.FRANCIS CLAY DECOR TILES, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 588/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 525/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 527/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 534/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S ST.FRANCIS CLAY DECOR TILES, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 587/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 596/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 597/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

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

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

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

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

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

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

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section

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

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special allowance(s) stand paid then the Assessing Officer shall not proceed under section