PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSONER OF INCOME TX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD) vs. THE ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),RANGE-2, ERNAKULAM

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

M/S PTL ENTERPRISES LTD., vs. THE DEPUTY COMMISSIONER OF INCOME-TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

THE COMMISSIONER OF INCOME TAX, TRICHUR vs. THE DHANALAKSHMI BANK LTD.,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Disallowance on the revaluation of current securities, (2) Disallowance of broken period interest in respect of securities purchased, (3) Disallowance

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowance. In second appeal, the Tribunal confirmed the said disallowance. Thus, the assessee has preferred this appeal under Section 260A

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Disallowance of agricultural income Disallowance of investment in Tristar investments Disallowance of Agricultural rent from lands in Maharashtra Loan to Mohan

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Disallowance of agricultural income Disallowance of investment in Tristar investments Disallowance of Agricultural rent from lands in Maharashtra Loan to Mohan

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Disallowance of agricultural income Disallowance of investment in Tristar investments Disallowance of Agricultural rent from lands in Maharashtra Loan to Mohan

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Disallowance of agricultural income Disallowance of investment in Tristar investments Disallowance of Agricultural rent from lands in Maharashtra Loan to Mohan

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Disallowance of agricultural income Disallowance of investment in Tristar investments Disallowance of Agricultural rent from lands in Maharashtra Loan to Mohan

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

disallowed the said claim and the disallowance was considered by the Dispute Resolution Panel (DRP) as objection no.11. The DRP and the Assessing

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed depreciation in respect of portion of Gurgaon building rented I.T.A. No.26/2013 -3- out by assessee in favour of its sister

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowing an amount of Rs.32,18,677/- from deduction under freight charges as per Section 40(a)(ia) of the Income

M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed and remanded with the observations as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed the outstanding liability and has added back to the income of the Assessee for the respective assessment year. ITA Nos.62/2020

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowing an amount of Rs.18,14,139/- paid to M/s.Seven Ocean Shipping Company as shipping charges. The reason for disallowance

M/S. APPOLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowing the I.T.A. No.216/2013 -3- deduction of Rs.2,76,00,000/- being advances paid to Continental Group of Companies for supply