THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD.

The appeal is disposed of as indicated above

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

disallowed the deduction claimed under Section 80P of the Act. Further, the Assessing Officer concludes that the assessee earned income from interest on deposits from members and deposits made in scheduled Banks from trading commodities and interest from call money depositors. In view of the view taken by the Assessing Officer, the said income has been treated as income from

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

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

2) of section 115BBE to be prospective in nature. 5. Whether the Tribunal and the Principal CIT have erred or not in holding disallowance of the set-off of the brought forward losses against the deemed income allowed by the assessing authority in its original order and whether or not such disallowance is contrary

M/S. KERALA STATE CO-OP.AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. COMMISSIONER OF INCOME TAX

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

10 of 1949)? b. Whether the Appellate Tribunal has failed to appreciate that the Appellant, not being a primary cooperative bank, central cooperative bank or a state cooperative bank, is not a co- operative bank and accordingly cannot be denied the benefit conferred on a cooperative society under Section 80P of the Act? c. Whether on the facts

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

disallowed under Section 40(a)(i) of the Act. The dis-allowance under Section 40(a)(i) was on the ground that the commission paid was fees for technical services on which tax is deductible at source, which the assessee failed to deduct. The amount shown as commission paid to the non-resident was added to I.T.A.No

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

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

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

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

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

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

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

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

2. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in disallowing the setting off of long term capital loss on sale of shares and units of mutual funds against long term capital gain on sale of land? 3. Substantial question no.1 relates to disallowance of the deduction of Rs.2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

disallowed on the ground that the claim for deduction had not been made in a valid return filed by the appellant in terms of the IT Act. It was the stand of the Assessing Officer that in view of the provisions of Section 80A(5) of the IT Act, the claim for deduction could not be considered

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

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

10. It is relevant to note that the obligation to deduct tax for payments made to an individual under Section 194C, beyond the monetary limit was brought into effect only from 01.06.2007. As rightly contended by Adv.Arun Raj Sub clause (k) of Section 194C was brought into effect by the Finance Act, 2007. Though Section 2 of the Finance

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

disallowance made u/s 40(a)(ia) for non-deduction of tax at source u/s.194H/194G of the Income Tax Act from the payment of commission to sub- agents? 3. Should not the Tribunal have considered the issues raised (declined to be considered in paragraph 12 of the order on merits?” 6. The learned Counsel appearing for the parties have, in great

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

2 2009-2010 12/28/11 Appeal No.53/KTM/CIT( A)-IV/11-12 ITA No.113/Coch/ 2014 ITA No.20 of 2018 3 2010-2011 03/30/13 ITA- 18/KTM/CIT(A)- IV/13-14 ITA No.390/Coch/ 2014 ITA No.18 of 2018 4 2012-2013 02/23/15 ITA No.K- 56/KTM/CIT(A)/ KTM/2012-13 ITA No.223/Coch/ 2016 ITA No.21 of 2018 5 2008-2009 11/08/10 Appeal No.20/KTM/CI T(A)-IV/10-11 ITA No.112/Coch/ 2014 ITA No.22

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

2 2009-2010 12/28/11 Appeal No.53/KTM/CIT( A)-IV/11-12 ITA No.113/Coch/ 2014 ITA No.20 of 2018 3 2010-2011 03/30/13 ITA- 18/KTM/CIT(A)- IV/13-14 ITA No.390/Coch/ 2014 ITA No.18 of 2018 4 2012-2013 02/23/15 ITA No.K- 56/KTM/CIT(A)/ KTM/2012-13 ITA No.223/Coch/ 2016 ITA No.21 of 2018 5 2008-2009 11/08/10 Appeal No.20/KTM/CI T(A)-IV/10-11 ITA No.112/Coch/ 2014 ITA No.22

M/S OIL PALM INDIA LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

2 2009-2010 12/28/11 Appeal No.53/KTM/CIT( A)-IV/11-12 ITA No.113/Coch/ 2014 ITA No.20 of 2018 3 2010-2011 03/30/13 ITA- 18/KTM/CIT(A)- IV/13-14 ITA No.390/Coch/ 2014 ITA No.18 of 2018 4 2012-2013 02/23/15 ITA No.K- 56/KTM/CIT(A)/ KTM/2012-13 ITA No.223/Coch/ 2016 ITA No.21 of 2018 5 2008-2009 11/08/10 Appeal No.20/KTM/CI T(A)-IV/10-11 ITA No.112/Coch/ 2014 ITA No.22

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

2 2009-2010 12/28/11 Appeal No.53/KTM/CIT( A)-IV/11-12 ITA No.113/Coch/ 2014 ITA No.20 of 2018 3 2010-2011 03/30/13 ITA- 18/KTM/CIT(A)- IV/13-14 ITA No.390/Coch/ 2014 ITA No.18 of 2018 4 2012-2013 02/23/15 ITA No.K- 56/KTM/CIT(A)/ KTM/2012-13 ITA No.223/Coch/ 2016 ITA No.21 of 2018 5 2008-2009 11/08/10 Appeal No.20/KTM/CI T(A)-IV/10-11 ITA No.112/Coch/ 2014 ITA No.22

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

2 2009-2010 12/28/11 Appeal No.53/KTM/CIT( A)-IV/11-12 ITA No.113/Coch/ 2014 ITA No.20 of 2018 3 2010-2011 03/30/13 ITA- 18/KTM/CIT(A)- IV/13-14 ITA No.390/Coch/ 2014 ITA No.18 of 2018 4 2012-2013 02/23/15 ITA No.K- 56/KTM/CIT(A)/ KTM/2012-13 ITA No.223/Coch/ 2016 ITA No.21 of 2018 5 2008-2009 11/08/10 Appeal No.20/KTM/CI T(A)-IV/10-11 ITA No.112/Coch/ 2014 ITA No.22