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

63,24,480/- representing income received under 'interest' head. The assessee claimed that the income received from the sale of crude palm oil and related products constitutes agricultural income and is not liable for tax under the Act. The assessee objects to the proposal of revenue to apply Rule 7 principally by referring to the matters pending before the Tribunal

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

63,24,480/- representing income received under 'interest' head. The assessee claimed that the income received from the sale of crude palm oil and related products constitutes agricultural income and is not liable for tax under the Act. The assessee objects to the proposal of revenue to apply Rule 7 principally by referring to the matters pending before the Tribunal

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

63,24,480/- representing income received under 'interest' head. The assessee claimed that the income received from the sale of crude palm oil and related products constitutes agricultural income and is not liable for tax under the Act. The assessee objects to the proposal of revenue to apply Rule 7 principally by referring to the matters pending before the Tribunal

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

63,24,480/- representing income received under 'interest' head. The assessee claimed that the income received from the sale of crude palm oil and related products constitutes agricultural income and is not liable for tax under the Act. The assessee objects to the proposal of revenue to apply Rule 7 principally by referring to the matters pending before the Tribunal

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 144C of the I.T.A. No. 249/2015 -19- Act, disallowed the said claim and the disallowance was considered by the Dispute Resolution Panel (DRP) as objection no.11. The DRP and the Assessing Officer considered that the assessee rests its claim by referring to the decision of the Supreme Court in Commissioner of Income-Tax v. Woodward Governor India P. Ltd.2

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.

63 OF 2019 AGAINST THE ORDER IN ITA 152/COCH/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX, ADV. NAVNEETH N. NATH RESPONDENT: M/S.SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD., KANJIRAPPALLY, KOTTAYAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10.11.2022, ALONG WITH ITA.68/2017

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.

63 OF 2019 AGAINST THE ORDER IN ITA 152/COCH/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX, ADV. NAVNEETH N. NATH RESPONDENT: M/S.SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD., KANJIRAPPALLY, KOTTAYAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10.11.2022, ALONG WITH ITA.68/2017

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI 2 vs. ERNAKULAM DISTRICT CO-OPERATIVE BANK LTD

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

63 OF 2017 AGAINST THE ORDER IN ITA 508/Coch/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI 2 C. R. BUILDINGS, I. S. PRESS ROAD, KOCHI-682018. BY ADV SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEP RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: ERNAKULAM DISTRICT CO-OPERATIVE BANK LTD KOCHI-682016. BY ADVS. SRI.N.RAGHURAJ, SC, ERNAKULAM DISTRICT CO-OPERATIVE BANK LTD. JOSEPH MARKOSE

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

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

63 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 494/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUG AGED 62 YEARS SHELTER JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI 682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

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

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

63 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 494/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUG AGED 62 YEARS SHELTER JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI 682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

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

63 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 494/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUG AGED 62 YEARS SHELTER JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI 682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

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

63 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 494/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUG AGED 62 YEARS SHELTER JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI 682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

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

63 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 494/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUG AGED 62 YEARS SHELTER JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI 682013 BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME