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

68,42,880/- towards Salary and other R&D expenses within the scope of "Fee for technical Services under explanation 2 of section 9(1)(vii)of Income Tax Act and liable for TDS. 5.2 The Ld AO erred in not appreciating that the assessee company has made payment of Rs 1,07,08,950/- for clinical trials majorly

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made under section

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1-4-2007. Subsequently Rule 8D was prescribed by the Government for the purpose of sub-section (2) of Section 14A from 2007-08 onwards. The Hon’ble Court observed that by virtue of the subsequent legislation, there was a 5 ITA Nos.393-399/Coch/2023. Federal Bank Limited. precise formula for working out the disallowance to be made 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

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

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

43 Kottayam – 686 001. TAN : CHNJ00431E. (Appellant) (Respondent) Appellant by : Sri.Iype John, CA Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 25.09.2019 Date of Hearing : 21.08.2019 O R D E R Per Bench : All these appeals are filed by the assessee. Appeals ITA Nos.606 to 610/Coch/2010 are directed against different orders of the CIT(A) dated 24.09.2010 passed u/s 201(1

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

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

1. The learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in confirming the disallowance of Interest amounting to Rs. 18,43,500/- under Section 14A of the Income Tax Act, 1961 r.w.r 8D of the Income Tax Rules, 1962. 2. The learned CIT (A) ought to have observed that the appellant has not incurred any expenditure to earn

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

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

1. The learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in confirming the disallowance of Interest amounting to Rs. 18,43,500/- under Section 14A of the Income Tax Act, 1961 r.w.r 8D of the Income Tax Rules, 1962. 2. The learned CIT (A) ought to have observed that the appellant has not incurred any expenditure to earn