THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

6. In I.T.A.No.47/2020, the following substantial questions of law have been raised: (i) Whether the trustees of a public charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

6. In I.T.A.No.47/2020, the following substantial questions of law have been raised: (i) Whether the trustees of a public charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

6. In I.T.A.No.47/2020, the following substantial questions of law have been raised: (i) Whether the trustees of a public charitable trust have a right to trusteeship and if they need to be compensated for relinquishing such right ? (ii) Whether the trusteees are entitled to such benefits from the trust other than remuneration for services rendered by them ? (iii) Whether

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

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 or whether it was of a temporary character or by way of a stop- gap arrangement? (4) Whether the income derived from the agricultural operations carried on in the land

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

Transfer Pricing Officer-1, Kochi, made the order under Section 92CA(3) ITA No.44/2017 -3- of the Act. The Assessing Officer through Annexure-B draft assessment order dated 28.03.2014 proposed to finalize the income tax return of the assessee assessed total income as Rs.481,78,02,530/-. The assessee raised objections to the draft assessment order dated 28.03.2014. The issues

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

2. The appellant is engaged in the trading of textile materials, manufacturing and trading of jewellery. The return of income filed for the Annual Year 2010-11 by the appellant was processed under Section 143(1) and subsequently picked up for scrutiny and notice under Section 143 of the Income Tax Act ('the Act' for short) was issued

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

6. The learned Counsel appearing for the parties have, in great detail, invited our attention to all the three orders of the authorities filed as Annexures A to C. The arguments now made in support of the respective cases by the learned counsel are I.T.A. Nos. 18, 13 & 29/2017 -10- similar to the arguments made before the CIT(Appeals

SHRI JOSEPH THANNIKOTTU KORAH vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

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

transferred 76.73 ares of land to one Sri Sajiv ITA NO. 310 OF 2019 -3- Mathai for a total consideration of Rs.3,35,700/-. The assessee produced the sale deed dated 20.1.2011. The case of the assessee is that though the document value is only Rs.3,35,700/-, the actual consideration was for Rs.31,00,000/- including an advance

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').

6. We have heard the learned counsel appearing for the parties and also perused the record. At the outset, we make it clear that in the case on hand we are not examining the scope and applicability of Section 263 vis-a-vis a final assessment order made pursuant to directions of DRP, under Section 144C read with Section

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

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

6. Mr Joseph Markos appearing for the assessee tried to convince this Court to take a different view by the very same argument put forward by the assessee before the Tribunal and the Assessing Officer. We have two difficulties in appreciating the argument of the assessee to accept the provision made towards commission payable to the agents through whom sales