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Ita/114/2009 Of The Commissioner Of Income Tax,Thiruvana v. Terumo Penpal Ltd,Sasthamangalam

High Court 25 Jun 2009 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

25 Jun 2009

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/114/2009 Of The Commissioner Of Income Tax,Thiruvana v. Terumo Penpal Ltd,Sasthamangalam, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: 11 of 2009, following the saidjudgment we dismiss this appeal also.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 114 of 2009() --------------------- ITA.759/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. TERUMO PENPAL LTD., SASTHAMANGALAM, THIRUVANANTHAPURAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 114 OF 2009 -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. Since we have upheld the eligibility for deduction of payment ofprovident fund contribution made before filing the return even for theperiod prior to amendment in I.T.A. No. 11 of 2009, following the saidjudgment we dismiss this appeal also. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk

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