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9 results for “transfer pricing”+ Section 13(1)(e)clear

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Key Topics

Deduction3Section 260A2Section 143(2)2Section 2(14)2Section 92C2Section 143(3)2Disallowance2

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

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

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

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

E N T S.V.Bhatti, J. The Principal Commissioner of Income Tax, Kochi- 1/Revenue is the appellant. M/s.Apollo Tyres Ltd., Kochi/Assessee is the respondent. The Revenue being aggrieved by the order in ITA No.223/Coch/2015 dated 10.01.2017 for the Assessment Year 2010-11 has filed the instant appeal. 2. On 01.10.2010 the assessee filed income tax returns for the Assessment Year

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

ITA/54/2020HC Kerala03 Apr 2024

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

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

13 :: 'C.R.' J U D G M E N T Dr. A.K. Jayasankaran Nambiar, J. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the 'Tribunal'], Cochin Bench, they are taken up for consideration together and disposed by this common judgment

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

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

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

13 :: 'C.R.' J U D G M E N T Dr. A.K. Jayasankaran Nambiar, J. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the 'Tribunal'], Cochin Bench, they are taken up for consideration together and disposed by this common judgment

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

ITA/48/2020HC Kerala03 Apr 2024

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

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

13 :: 'C.R.' J U D G M E N T Dr. A.K. Jayasankaran Nambiar, J. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the 'Tribunal'], Cochin Bench, they are taken up for consideration together and disposed by this common judgment

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

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

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

13 :: 'C.R.' J U D G M E N T Dr. A.K. Jayasankaran Nambiar, J. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the 'Tribunal'], Cochin Bench, they are taken up for consideration together and disposed by this common judgment

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

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

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

13 :: 'C.R.' J U D G M E N T Dr. A.K. Jayasankaran Nambiar, J. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the 'Tribunal'], Cochin Bench, they are taken up for consideration together and disposed by this common judgment

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

ITA/18/2017HC Kerala23 Jun 2021

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

Section 143(2)Section 260A

E N T [ITA Nos.18/2017, 13/2017, 29/2017] S.V. Bhatti, J. These appeals are under Section 260A of the Income Tax Act, 1961 (for short 'the Act'). The Principal Commissioner of Income Tax, Kottayam (for short 'the Revenue') is the appellant in these Tax Appeals. M/s.Meenakshy Enterprises, a proprietary concern, represented by T. Murugan, since deceased, represented by his wife Usha

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

ITA/249/2015HC Kerala26 Aug 2021

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

Section 40

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

ITA/179/2014HC Kerala28 Oct 2021

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

Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A

E N T S.V. Bhatti, J. The Commissioner of Income Tax-1, Kochi/Revenue is the appellant. M/s. Cochin Malabar Estates & Industries Ltd, Kochi/assessee is the respondent. 2. The Revenue being aggrieved by the order dated 28.03.2014 in ITA No.582/Coch/2011 of the Income Tax Appellate Tribunal (for short 'the Tribunal'), Cochin has filed the present appeal under Section 260A