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31 results for “disallowance”+ Natural Justiceclear

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Key Topics

Deduction8Section 115J6Section 194I5Disallowance5Section 260A4Section 80P3Section 80H3Depreciation3Revision u/s 2633Section 32(1)

M/S. INDITRADE CAPITAL LIMITED vs. COMMISSIONER OF INCOME TAX

Appeal is allowed, matter remitted to Income Tax

ITA/1/2017HC Kerala15 Mar 2021

Bench: The Return Was Filed By The Assessee For The Subject Assessment Year. The Other Controversy Is

For Appellant: M/S. INDITRADE CAPITAL LIMITEDFor Respondent: COMMISSIONER OF INCOME TAX
Section 28Section 36Section 40A(7)Section 43B

disallowing payments made by the assessee to its customers is equally fallacious, for, upon ITA No.1 of 2017 6 considering the nature of trade in which the assessee is involved, reconciliation of sale amount with payment made by the assessee are always verifiable details and should have been examined by keeping in perspective trade practice and held in favour

Showing 1–20 of 31 · Page 1 of 2

2
Section 70(3)2
Section 40A(7)2

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

ITA/272/2013HC Kerala04 Aug 2021

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

For Appellant: M/S.APOLLO TYRES LTDFor Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX
Section 260A

JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 4TH DAY OF AUGUST 2021 / 13TH SRAVANA, 1943 ITA NO. 272 OF 2013 AGAINST THE ORDER IN ITA 31/COCH/2010 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/ APPELLANT : M/S.APOLLO TYRES LTD., 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, KOCHI-31. (PAN NO:AAACA69900) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU

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

ITA/216/2013HC Kerala03 Aug 2021

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

Section 10Section 10(38)Section 70(3)

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 3RD DAY OF AUGUST 2021 / 12TH SRAVANA, 1943 ITA NO. 216 OF 2013 AGAINST THE ORDER IN ITA 627/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S. APPOLO TYRES LTD. 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, KOCHI-31 (PAN: AAACA 69900). BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S

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

ITA/26/2013HC Kerala29 Jul 2021

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

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 26 OF 2013 AGAINST THE ORDER IN ITA 430/2006 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S.APOLLO TYRES LTD. 6TH FLOOR, CHERUPUSHPAM BUILDINGS, KOCHI-31, (PAN AAACA 69900) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S

HOTEL ALLIED TRADES PVT. LTD vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX

In the result, we dismiss the IT Appeal by answering the

ITA/7/2023HC Kerala21 May 2024

Bench: Us, The Appellant Raises The Following Questions Of Law:

Section 32(1)

JUSTICE SYAM KUMAR V.M. TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946 ITA NO. 7 OF 2023 APPELLANT HOTEL ALLIED TRADES PVT. LTD C/O CASINO HOTEL, WILLINGDON ISLAND,KOCHI PAN AAACH 6770 P, PIN - 682682 BY ADVS. ABRAHAM JOSEPH MARKOS ISAAC THOMAS' P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENT/RESPONDENT THE ADDITIONAL

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

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

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194ISection 40

JUSTICE BECHU KURIAN THOMAS MONDAY, THE 12TH DAY OF DECEMBER 2022 / 21ST AGRAHAYANA, 1944 ITA NO. 23 OF 2021 AGAINST THE ORDER IN ITA 340/Coch/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: ALL KOSHYS ALL SPICES BLOCK NO.18/609/6, PAKKIL P.O., NATTAKOM, KOTTAYAM-686102. BY ADV S.ARUN RAJ RESPONDENT/RESPONDENT/REVENUE: COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM

M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

ITA/65/2018HC Kerala07 Apr 2022

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

Section 260A

disallowed the depreciation claimed. The Assessing Officer adjusted the actual cost of assets of the assessee in the assessment year 2009- 10 as follows: STATEMENT DEPRECIATION AS ON 31/03/2009 SHOWING DEDUCTION OF SUBSIDY RECEIVED: - Block of asset WDV as on 01/04/2008 as per 143(3) order dated 15/12/2010 for A.Y 2008-09 Subsidy Gross Value after subsidy 1 Buildings

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

ITA/207/2013HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

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

ITA/92/2014HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

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

ITA/200/2013HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

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

ITA/227/2013HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

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

ITA/206/2013HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

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

ITA/185/2013HC Kerala22 Jul 2021

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

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 22ND DAY OF JULY 2021 / 31ST ASHADHA, 1943 ITA NO. 93 OF 2014 AGAINST THE ORDER IN ITA 651/Coch/2013 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: M/S. PTL ENTERPRISES LTD. 6TH FLOOR,CHERUPUSHPAM BUILDINGS, KOCHI 682 031 (PAN AABCP 3839N) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

TRAVANCORE SUGARS AND CHEMICALS LTD. vs. COMMISSIONER OF INCOME TAX

ITA/12/2008HC Kerala31 Mar 2022

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

disallowed the claim of the assessee to treat the rental income as income from the business. The said view of the Assessing Officer has been confirmed by the Commissioner of Income Tax (Appeals) in Annexure-B order dated 14.03.2006, and by the Income Tax Appellate Tribunal (for short 'the Tribunal'), vide order dated 24.08.2007. 3.1 The assessee placed strong reliance

TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA

ITA/279/2010HC Kerala31 Mar 2022

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

disallowed the claim of the assessee to treat the rental income as income from the business. The said view of the Assessing Officer has been confirmed by the Commissioner of Income Tax (Appeals) in Annexure-B order dated 14.03.2006, and by the Income Tax Appellate Tribunal (for short 'the Tribunal'), vide order dated 24.08.2007. 3.1 The assessee placed strong reliance