M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Transfer pricing adjustment of INR.31,09,52,334/- (b) Loss on onerous contracts of INR.5,66,26,572/- (c) Disallowance under Section 36(1)(va) of the Act of INR.77,71,759/- (d) Disallowance under Section 36(1)(iii) of the Act of 2

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

71 to 83 of PB). The ld AR contended that the objects of the assessee remain the same and therefore the findings of ITA NoS.632 & 633/Coch/2022 Page 5 of 12 the AO in earlier years have also been considered by the AO while concluding the assessment for the year under consideration. 8. On merits, the ld. AR submitted that

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

71 to 83 of PB). The ld AR contended that the objects of the assessee remain the same and therefore the findings of ITA NoS.632 & 633/Coch/2022 Page 5 of 12 the AO in earlier years have also been considered by the AO while concluding the assessment for the year under consideration. 8. On merits, the ld. AR submitted that

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

price of Contract Donation Total Rubber estate Receipts AY 2009-10 1,57,62,060 34,00,000 1,91,62,060 AY 2010-11 4,50,00,000 4,50,00,000 AY 2011-12 8,00,00,000 Jose Thomas