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

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 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 -14- Relaxo Footwears Ltd: This order was challenged

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

disallowed the claim of the assessee under Section 80HHC of the Income Tax Act (for short 'the Act'). The I.T.A. No.49/2009 -3- assessee filed appeal before the Commissioner of Income Tax (Appeals), the appeal was allowed. The Revenue filed appeal before the Tribunal and the Tribunal through order in Annexure-C dismissed the appeal. Hence, the instant Tax Appeal

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

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

Section 80 1A of the Income Tax Act ? Learned counsel appearing for the parties have confined their submissions to substantial question nos.1 and 2. 4. Substantial question no.1 deals with payment of bonus by the assessee in the Assessment Year 2003-04 claimable and paid in the Assessment Year 2002-03. The Department, raising similar questions of law, filed

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 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 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.ESCAPADE RESORTS PVT.LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in part as indicated above

Bench: The Commissioner Of Income Tax (Appeals)-Ii (For Short, ‘Cit(Appeals)’) & Through Annexure-C Order Dated 02.12.2013, The Appeal Was Allowed In Part. The Assessee Carried The Matter In Appeal Before The Income Tax Appellate Tribunal (For Short, 'The Tribunal') & Through The Order Impugned In The Appeal

disallowance comes to Rs. 2,72,05,544 [3,20,06,522- 48,00,978)” The CIT (Appeals) and the Tribunal confirmed the said finding. 5. Mr. Joseph Markose referring to the principle laid down by this Court in Joy Alukkas India vs. ACIT1, Indus Motos Co. P.Ltd v. Deputy Commissioner Of Income Tax2 and also by relying

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

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

80 OF 2018 AGAINST THE ORDER IN ITA 427/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: K.M. FATHIMA AGED 54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

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

80 OF 2018 AGAINST THE ORDER IN ITA 427/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: K.M. FATHIMA AGED 54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018