TORRY HARRIS SEA FOODS LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeal filed by the assessee is dismissed

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

TDS are not applicable. 6. For the above reasons and other reasons as may be adduced at the time of hearing the appellant prays that the above grounds may be considered for allowance. 3. The facts of the case with regard to Ground Nos. 2 to 4 are that the assessee in its Transfer Pricing

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

Transfer Pricing) (,TPO'), inter alia, since the TPO has not recorded an opinion that any of the conditions in section 92C(3) of the Act, were satisfied in the instant case. Accordingly, the order passed by the TPO is without jurisdiction.; 2.3. On the facts and in the circumstances of the case and in law, the learned TPO and accordingly

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

Transfer Pricing) (,TPO'), inter alia, since the TPO has not recorded an opinion that any of the conditions in section 92C(3) of the Act, were satisfied in the instant case. Accordingly, the order passed by the TPO is without jurisdiction.; 2.3. On the facts and in the circumstances of the case and in law, the learned TPO and accordingly

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

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

Transfer pricing adjustment was reduced to Rs.6,72,554. 2.3 The Assessing Officer on receipt of the DRP’s order dated 12.08.2016, passed the final assessment order u/s 143(3) r.w.s. 144C r.w.s. 92CA of the I.T.Act and issued the demand notice u/s 156 of the Act raising a total demand of Rs.9,38,08,666. 2.4 Aggrieved

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

Transfer Pricing Officer, where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall be a sum equal

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

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

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship

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

transfer of capital asset is subject to tax. A specific insertion would therefore be necessary so as to ascertain its case for computing the capital gains. Since the assessee had not incurred any cost of acquisition in respect of gain on account of I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 relinquishment of trusteeship