INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

2 of 8\nITA Nos. 720 to 724/Coch/2023\n2. All these appeals are related to the same assessee and the issue\ninvolved in all the appeals are similar and therefore we decided to take up all\nthe appeals together and pass a common order for the sake of convenience.\n3. We will take up the appeal in ITA No. 720/Coch/2023

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

2 of 8\nITA Nos. 720 to 724/Coch/2023\n2. All these appeals are related to the same assessee and the issue\ninvolved in all the appeals are similar and therefore we decided to take up all\nthe appeals together and pass a common order for the sake of convenience.\n3. We will take up the appeal in ITA No. 720/Coch/2023

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

2. Whether on the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals) erred in holding that specialized knowledge and experience of procurement of goods for duty free shop was made available to the appellant by the Alpha Airport Holdings (UK) Ltd. The Ld. CIT(A) erred in holding that the services rendered by Alpha were

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

2. Whether on the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals) erred in holding that specialized knowledge and experience of procurement of goods for duty free shop was made available to the appellant by the Alpha Airport Holdings (UK) Ltd. The Ld. CIT(A) erred in holding that the services rendered by Alpha were

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

2. Whether on the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals) erred in holding that specialized knowledge and experience of procurement of goods for duty free shop was made available to the appellant by the Alpha Airport Holdings (UK) Ltd. The Ld. CIT(A) erred in holding that the services rendered by Alpha were