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.

D G M E N T A.K. Jayasankaran Nambiar, J. As both these appeals arise out of a common order of the Income Tax Appellate Tribunal, Cochin Bench, in relation to the appellant/assessee and involve a common issue relating to the entitlement of the appellant to deduction under Section 80P of the Income Tax Act [hereinafter referred

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

Appeal is allowed in part as indicated

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

D dated 18.02.2015, filed ITA No.223/Coch/2015 before the Income Tax Appellate Tribunal (for short 'the Tribunal'), Cochin Bench, Cochin. The Tribunal, through the order impugned in the appeal, allowed in part the ITA No.44/2017 -4- appeal of the assessee, either accepted the case of the assessee or desired that the matter needs re-examination by the Assessing Officer, accordingly remitted

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

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

disallowing the claim u/s 11(1)(d) of the corpus donation on the ground that it is not voluntary and not capital in nature is not in accordance with law and hence void. It is ordered accordingly.” 6. The above findings are under challenge in this appeal. The substantial questions of law framed by the Revenue reads thus

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

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

disallowance is contrary to law in-so far as assessment year 2013-14 is concerned? ITA No.15 of 2021 -4- 4. The circumstances relevant for disposing of the appeal are in a limited sphere and are stated thus: On 30th of September 2013, the assessee filed the returns of the assessment year 2013-2014 declaring Rs.14,12,120/- as taxable

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

D. NAIR SRI.ACHYUT K PADMARAJ SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.R.SREEJITH RESPONDENT/Appellant: 1 THE DEPUTY COMMISSIONER OF INCOME TAX KOTTAYAM-686001. * 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. (Suo motu impleaded as additional 2nd respondent in this Appeal(ITA No.112/2018) vide order dtd.21.06.2018.) BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME

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

D. NAIR SRI.ACHYUT K PADMARAJ SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.R.SREEJITH RESPONDENT/Appellant: 1 THE DEPUTY COMMISSIONER OF INCOME TAX KOTTAYAM-686001. * 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. (Suo motu impleaded as additional 2nd respondent in this Appeal(ITA No.112/2018) vide order dtd.21.06.2018.) BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME

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

D. NAIR SRI.ACHYUT K PADMARAJ SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.R.SREEJITH RESPONDENT/Appellant: 1 THE DEPUTY COMMISSIONER OF INCOME TAX KOTTAYAM-686001. * 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. (Suo motu impleaded as additional 2nd respondent in this Appeal(ITA No.112/2018) vide order dtd.21.06.2018.) BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME

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

D. NAIR SRI.ACHYUT K PADMARAJ SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.R.SREEJITH RESPONDENT/Appellant: 1 THE DEPUTY COMMISSIONER OF INCOME TAX KOTTAYAM-686001. * 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. (Suo motu impleaded as additional 2nd respondent in this Appeal(ITA No.112/2018) vide order dtd.21.06.2018.) BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME

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

D. NAIR SRI.ACHYUT K PADMARAJ SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.R.SREEJITH RESPONDENT/Appellant: 1 THE DEPUTY COMMISSIONER OF INCOME TAX KOTTAYAM-686001. * 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. (Suo motu impleaded as additional 2nd respondent in this Appeal(ITA No.112/2018) vide order dtd.21.06.2018.) BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME

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

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

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less

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.

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less

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

Appeal is allowed, matter remitted to Income Tax

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

disallowance of payment of Rs.2,11,115/- by assessee to customers towards settlement of outstanding amount due to customer. The outstanding is stated by the assessee as resulting primarily on account of clerical errors and corrected upon reconciliation of entries between the parties. The provisions of law which have bearing are excerpted before hand. 3.1 Sec.40A(7) of the Income

P.K.ABDUL KHADER & BROTHERS vs. THE COMMISSIONER OF INCOME TAX

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

D E R [OT.Rev Nos.3/2021, 180/2020] S.V. Bhatti, J. We have heard Mr Jaikrishna R, learned counsel for the petitioner, and Mr V K Shamsudheen, learned Senior Government Pleader, for the respondent. 2. The O T Revisions arise from the orders dated 14.02.2019 and 17.10.2019 in T A (VAT) Nos. 309/2016 and 315/2017 of the Kerala Value Added Tax/Agricultural Income

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

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

1. Whether sub-clause (k) of Section 194(c) has applicability for the previous year 2006-07 (AY-2007-08). 2. Whether the Tribunal was correct in restoring the addition of Rs.32,88,677/- made by the assessing officer on account of the dis- allowance under Section 40(a)(ia) of the Act for non-payment of TDS under Section

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

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

Section 40(a)(ia) of the Act. A mere provision of expenditure is not allowable as expenditure inasmuch as the assessee has not suffered actual expenditure on account of the said commission payable to the agents. The conclusion and reasoning of the Assessing Officer was affirmed by the Commissioner of Income Tax (Appeals). The Tribunal independently examined the tenability