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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting to Rs: 9

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting to Rs: 9

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting to Rs: 9

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting to Rs: 9

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

THE DCIT, KOLLAM vs. M/S.TRANSWORLD HIRE PURCHASE INDIA LTD, KOLLAM

In the result, the appeal filed by the Revenue is allowed

Bench: Shri George George K.

vii) of the I.T. Act and in view of Explanation 1 to the said section, the provision cannot be allowed as a deduction. 8. I have heard the Ld. DR and perused the material on record. The balance sheet filed along with the return for the year ending 31/03/1999 showed the 4 I.T.A. No.960/Coch/2005 provision of non performing assets

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

68,950 Total Rs.5,80,287 2005-06 Tax Rs.2,79,926 Tax Rs.4,15,203 As per schedule Interest Rs.96,719 Interest Rs.85,560 Total Rs.3,76,645 Total Rs.5,03,763 2006-07 Tax Rs.1,70,040 Tax Rs.1,70,040 As per schedule Interest Rs.85,560 Interest Rs.78,436 Total Rs.2,55,600 Total Rs.2

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

vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called for. B. Determine income from house property, capital gains and income from other sources, if any, in accordance with

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

vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called for. B. Determine income from house property, capital gains and income from other sources, if any, in accordance with