THE COMMISSIONER OF INCOME TAX vs. M/S.G.T.N.INDUSTRIES LTD.

The appeal stands dismissed accordingly

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

D G M E N T S.V. Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph and learned Senior Advocate Mr. Joseph Markos for the parties. 2. Commissioner of Income Tax, Cochin/Revenue is the appellant. M/s. G T N Industries Ltd./assessee is the respondent. The appeal is directed against the order of Income Tax Appellate Tribunal (for short ‘Tribunal'), Cochin

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

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

4. Whether the Tribunal was justified in restoring the addition of Rs.3,26,380/- made by the assessing officer under Section 69C of the Act. 5. We heard Adv.Arun Raj S., the learned counsel for the assessee as well as Adv.Jose Joseph, the learned Standing Counsel for the Department of Tax. 6. The learned counsel for the appellant argued

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

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

Section 144C(5) of the Act to the A.O. The Assessing Officer, through Annexure-D order dated 18.02.2015, finalized the assessment for the Assessment Year 2010-11, determining the total income of the assessee as Rs.458,92,01,660/-. The assessee, aggrieved by the order in Annexure-D dated 18.02.2015, filed ITA No.223/Coch/2015 before the Income Tax Appellate Tribunal

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCEITY LIMITED

The appeal is disposed of as indicated above

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

D G M E N T [ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019] S.V.Bhatti, J. We have heard Mr Navneeth N. Nath holding for Mr Jose Joseph for the appellant and Mr A Kumar for the respondent. 2. The Principal Commissioner of Income Tax, Kottayam/Revenue, is the appellant. M/s. Sahyadri Co-operative Credit Society Ltd, Kottayam/assessee, is the respondent

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.

D G M E N T [ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019] S.V.Bhatti, J. We have heard Mr Navneeth N. Nath holding for Mr Jose Joseph for the appellant and Mr A Kumar for the respondent. 2. The Principal Commissioner of Income Tax, Kottayam/Revenue, is the appellant. M/s. Sahyadri Co-operative Credit Society Ltd, Kottayam/assessee, is the respondent

THE COMMISSIONER OF INCOME TAX vs. KITEX GARMENTS LTD., KIZHAKKAMBALAM

The appeal stands dismissed accordingly

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

D G M E N T S.V. Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph and learned Advocate Mr. A Kumar for the parties. 2. Commissioner of Income Tax, Cochin/Revenue is the appellant. Kitex Garments Ltd, Kizhakkambalam/assessee is the respondent. The appeal is directed against the order of Income Tax Appellate Tribunal (for short ‘Tribunal'), Cochin Bench in ITA No.798/Coch/2007

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

disallowed both by the Tribunal and the authorities as well in the orders referred to in the tabular statement. Hence, the appeals at the instance of the assessee. 3.2 The Tribunal while rejecting the deduction under Section 80P(2) remanded the matter to the Assessing Officer for consideration of assessee's entitlement for deduction as a rural land development bank

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 COMMISSIONER OF INCOME TAX, TRICHUR vs. THE DHANALAKSHMI BANK LTD.,

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

D G M E N T S.V. Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph and learned Advocate Mr. Mohan Pullikkal for parties. 2. Revenue is the appellant. M/s. Dhanalakshmi Bank, Ltd., Thrissur/assessee is the respondent. The appeal is directed against the order of Income Tax Appellate Tribunal (for short ‘Tribunal’) Cochin Bench in I.T.A. No.72/Coch/2001 dated 11.08.2006. The subject

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

M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

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

disallowed and assessed under Section 40(a)(ia) r.w.s.194J; (b) Interest incomes received from the assessee's members totalling Rs.16,93,3334/- was omitted to be taxed”. 2. Appellant had filed a return of income for the year in question declaring a loss of Rs.2,97,446/-. The assessment was completed by the assessing officer demanding a total 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

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 COMMISSIONER OF INCOME TAX, TRICHUR vs. M/S.DHANALAKSHMI BANK LTD.,TRICHUR

Appeal stands dismissed accordingly

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

D G M E N T S.V. Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph and learned Advocate Mr.Mohan Pulikkal for parties. 2. Revenue is the appellant. Dhanlakshmi Bank Ltd, Trichur/Assesee is the respondent. The appeal is directed against the order of the Income Tax Appellate Tribunal, Cochin Bench in I.T.A 179/Coch/2000 dated 31.10.2003. The appeal deals with the issues