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

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

disallowance of I.T.A. No.193/12 & Conn. Cases -:19:- Rs.52 lakhs claimed under the head “sales tax written off”. A penalty of Rs.75,80,772/- for the years 1987-88 to 1993-94 was imposed in the year 1996-97 section

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

disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior Adv.Mr.PKR Menon argues to sustain the findings recorded by the Tribunal and the authorities under the Central Act viz. that the deduction claimed is an import arising as an obligation under Act 1991 to the assessee. Act 1991 deals with agricultural income payable

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

disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior Adv.Mr.PKR Menon argues to sustain the findings recorded by the Tribunal and the authorities under the Central Act viz. that the deduction claimed is an import arising as an obligation under Act 1991 to the assessee. Act 1991 deals with agricultural income payable

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

disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior Adv.Mr.PKR Menon argues to sustain the findings recorded by the Tribunal and the authorities under the Central Act viz. that the deduction claimed is an import arising as an obligation under Act 1991 to the assessee. Act 1991 deals with agricultural income payable

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

disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior Adv.Mr.PKR Menon argues to sustain the findings recorded by the Tribunal and the authorities under the Central Act viz. that the deduction claimed is an import arising as an obligation under Act 1991 to the assessee. Act 1991 deals with agricultural income payable

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

disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior Adv.Mr.PKR Menon argues to sustain the findings recorded by the Tribunal and the authorities under the Central Act viz. that the deduction claimed is an import arising as an obligation under Act 1991 to the assessee. Act 1991 deals with agricultural income payable

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 can be made applying section 40A(vii)(a) of the Act. On the other hand, the ld. DR supported the order of the CIT(Appeals). 19

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

disallowable, and (iii) the pre-operative expenses could not be written off at one go but had to be capitalised and admissible depreciation allowed thereon: Held, dismissing the appeal, that the new unit was a part of the existing business and there was no dispute that there was unity of control and inter lacing of the units. Thus the expenses

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

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

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between