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

1) and subsequently picked up for scrutiny and notice under Section 143 of the Income Tax Act ('the Act' for short) was issued on 27.09.2011. A reference to the Transfer Pricing

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

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

1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing the College, and also due to the personal differences, the trustees decided to discontinue the business and entered

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing the College, and also due to the personal differences, the trustees decided to discontinue the business and entered

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

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

1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing the College, and also due to the personal differences, the trustees decided to discontinue the business and entered

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing the College, and also due to the personal differences, the trustees decided to discontinue the business and entered

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing the College, and also due to the personal differences, the trustees decided to discontinue the business and entered

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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

1, 2003 the assessee would be entitled to adjust the actual cost of the imported capital assets, acquired in foreign currency, on account of fluctuation in the rate of exchange at each of the relevant balance-sheet dates pending actual payment of the varied liability.” (emphasis supplied) I.T.A. No. 249/2015 -24- 12.1 He contends that the assessee at the first

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -I vs. M/S.APOLLO TYRES LTD

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

Section 35(2AB) in respect of the salary paid on outdoor R & D facility without qualification of the DSIR and that too following conflicting case laws. 3. "Whether on the facts and in the circumstances of the case, is the Hon'ble ITAT right in law and fact in ITA No.43 of 2017 3 holding that DG Power Generation Units

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.APOLLO TYRES LIMITED

Bench: This Court. The Issues Canvassed In The Appeal Relate To Assessment Year 2010-11. Prefaced In The Beginning, The Issues Raised By The Revenue Arise Under Section 144C Read With Section 143(3) Vis-A-Vis Section 263 Of The Income Tax Act, 1961 (For Short 'The Act').

1) The Assessing Officer when proposes to make any variation in the income or loss returned by the assessee which is prejudicial to the interest of such assessee serves on the assessee a draft of the proposed assessment order (2) The assessee shall within the time permitted in this behalf, could either: (a) file his acceptance of the variation

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

transferred represents commission etc., therefore, TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from

THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.

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

1) Whether the land was classified in the revenue records as agricultural and whether it was subject to the payment of land revenue? 8 139 ITR 628 I.T.A. No.179/2014 -18- (2) Whether the land was actually or ordinarily used for agricultural purposes at or about the relevant time? (3) Whether such user of the land was for a long period