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

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

disallowing the Dealer’s claim or special rebate of purchase tax paid under Section 6(2) of the KVAT Act on the closing stock held by the Dealer on 31.03.2014. As noted earlier, with effect from 01.04.2014, the Dealer opted for payment of compounded rate of tax. All three authorities have held that the proposal to reverse the special rebate

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

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

disallowance on an earlier assessment year cannot bind the assessee's claim for the subsequent years. In the decision in Municipal Corpn., Thane v. Vidyut Metallics Ltd. (2007) 8 SCC 688, it was observed that as a general rule, each years assessment is final only for that year and does not govern later years because it determines

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

8 (2008) 299 ITR 85 (SC) 9 (2013) 33 taxmann.com 575 (Cochin-Trib.) ITA No.44/2017 -23- clarify that both the above judgments allow deduction under section 37 of the 1961 Act and not under section 36(1)(iii) of the 1961 Act. In this case, the Tribunal has allowed the claim under section 37 and not only 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

Section 43B and therefore the disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior

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

Section 43B and therefore the disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior

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

Section 43B and therefore the disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior

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

Section 43B and therefore the disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior

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

Section 43B and therefore the disallowance of deduction of agricultural income tax paid under Act 1991 is illegal. 8. Senior

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

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

disallow the claim of deduction. Learned counsel relied upon the decisions in SA Builders Ltd. V. Commissioner of Income Tax (Appeals), Chandigarh and Others [(2007) 288 ITR 1], Patnaik and Co. v. Commissioner of Income Tax [(1986) 27 Taxman 287) and Union of India I.T.A. No.272/13 -:8:- and Others v. Azadi Bachao Andolan and Others

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(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

disallowance made u/s 40(a)(ia) for non-deduction of tax at source u/s.194H/194G of the Income Tax Act from the payment of commission to sub- agents? 3. Should not the Tribunal have considered the issues raised (declined to be considered in paragraph 12 of the order on merits?” 6. The learned Counsel appearing for the parties have, in great

M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed and remanded with the observations as

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

disallowed the outstanding liability and has added back to the income of the Assessee for the respective assessment year. ITA Nos.62/2020, 66/2020 -7- The Assessee filed an appeal before the Commissioner of Income Tax (Appeals) (for short, ‘CIT (Appeals)), and the Appellate Authority examined the legality of the application of Section 43B of the Act to the circumstances on hand

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

disallowance has to be set aside. Therefore, the Tribunal went wrong in dismissing the appeal. 6. The learned counsel for the revenue Sri.Navneeth N.Nath submits that the decision of the Full Bench as well as that of the appellant himself cannot be applied in full vigour to the facts of this case, as the Full Bench has held that

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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

disallowance of deduction under Section 35(2AB) of the Income Tax Act?” The circumstances noted by the Assessing Officer in ITA No.225/2019 in respect of the present controversy are referred to and the same would be sufficient for consideration and ITA Nos.225 & 238/2019 -5- disposing of the other appeal as well. ITA No.225/2019 3. The assessee

APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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

disallowance of deduction under Section 35(2AB) of the Income Tax Act?” The circumstances noted by the Assessing Officer in ITA No.225/2019 in respect of the present controversy are referred to and the same would be sufficient for consideration and ITA Nos.225 & 238/2019 -5- disposing of the other appeal as well. ITA No.225/2019 3. The assessee

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.

disallowed the deduction claimed under Section 80P of the Act. Further, the Assessing Officer concludes that the assessee earned income from interest on deposits from members and deposits made in scheduled Banks from trading commodities and interest from call money depositors. In view of the view taken by the Assessing Officer, the said income has been treated as income from

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.

disallowed the deduction claimed under Section 80P of the Act. Further, the Assessing Officer concludes that the assessee earned income from interest on deposits from members and deposits made in scheduled Banks from trading commodities and interest from call money depositors. In view of the view taken by the Assessing Officer, the said income has been treated as income from