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3 results for “section 68”+ Section 154clear

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Key Topics

Section 80P(2)(a)6Section 41(1)4Deduction3Section 260A2Section 80P(2)2Section 80P(2)(d)2Section 143(1)(a)2Business Income2

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

ITR/70/2000HC Kerala01 Mar 2021

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

For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

68,152/- to be written back as deemed profits under Section 41(1) of the Act for the AY 1995-96. I.T.R. No.70/2000 -:5:- 6. We have heard Mr. Raja Kannan, the learned counsel for the assessee as well as Sri. P.K.Raveendranatha Menon, the learned Senior Advocate for the department duly instructed by Adv. Navneeth Pai. 7. The learned

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

ITA/5/2020HC Kerala01 Nov 2021

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

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

68,899 Kerala State Co-operative Bank 6,21,881 District Treasury 5,43,014 Kerala State Consumer Federation Co-operative Society 15,97,654 Consumerfed 20,12,798 Kerala State Rubber Marketing Federation Co-operative Society 5,56,484 Neyyattinkara School Teachers Co- operative Society 2,32,500 Trivandrum Taluk Co-operative Employees Society 1,05,000 Total

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

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

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

68,899 Kerala State Co-operative Bank 6,21,881 District Treasury 5,43,014 Kerala State Consumer Federation Co-operative Society 15,97,654 Consumerfed 20,12,798 Kerala State Rubber Marketing Federation Co-operative Society 5,56,484 Neyyattinkara School Teachers Co- operative Society 2,32,500 Trivandrum Taluk Co-operative Employees Society 1,05,000 Total