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. 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. GRACY BABU,

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

c) the delegation is necessary, or (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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

c) the delegation is necessary, or (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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

c) the delegation is necessary, or (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

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.

c) the delegation is necessary, or (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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

c) the delegation is necessary, or (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

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

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

13 Explanation 10 are substantially same, viz. “where a portion of the cost of an asset as has been met directly or indirectly met by the other”. Therefore, the view expressed in PJ Chemicals is applicable and the subsidy amount received is not adjusted from the cost of assets of the assessee in the subject assessment years. Though the latter

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

disallowed under Section 40(a)(ia) of the Act. The Assessing Officer further held that Section 194H is attracted to I.T.A. Nos. 18, 13 & 29/2017 -8- the subject entry. For argument sake even if one assumes that Section 194H has no application, Section 194G will be attracted. The Assessing Officer determined the net income assessable to tax for the Assessment

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

THE COMMISSIONER OF INCOME TAX-I, COCHIN vs. APPOLLO TYRES LTD.

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

13,12,992/- related to the trade debts and the remaining amount represented two categories as follows: 1. Advances given for acquisition of capital assets - Rs.28,67,407/- 2. Advances given for acquisition of Revenue items -Rs.2,32,93,575/- 1 (2019) 419 ITR 100 I.T.A. No.172/2013 -5- The Assessing Officer treated the claim of Rs.28,67,407/- as capital

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

c) whether the Tribunal had erred in directing deduction under Section 80HH and 80-I on the miscellaneous income of Rs.26,64,113 being income on sale of empty containers, were substantial questions of law and the High Court erred in dismissing the application of the Department on those questions and the High Court had to decide them." ITA No.44/2017

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

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

13(8) of the Income Tax Act, the Assessing Officer had held that nothing contained in section 11 or section 12 shall operate so as to exclude any income from the total income of the assessee for the assessment year 2010-11. Accordingly, I am of the opinion that the income assessed for the assessment year 2010-11 is short

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

disallowed the set-off claimed by the assessee I.T.A. No.216/2013 -6- under Sec 70 (3) of the Act. 4.2 The reasoning of the Assessing Officer is that whatever income is exempt under different clauses of Section 10, such income shall be removed from the purview of income before computation of the total income of an assessee. Hence, an income that

M/S. JOYALUKKAS INDIA LTD, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, the appeal fails and the substantial questions

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

2. The appellant is engaged in the trading of textile materials, manufacturing and trading of jewellery. The return of income filed for the Annual Year 2010-11 by the appellant was processed under Section 143(1) and subsequently picked up for scrutiny and notice under Section 143 of the Income Tax Act ('the Act' for short) was issued

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